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    <dcat:Catalog>
        <dcat:dataset>
            <dcat:Dataset>
                <dct:description xml:lang="kr">본 데이터는 부산광역시 중구의 지방세 미환급금 발생 및 보유 현황을 체계적으로 집계한 통계 자료입니다. 시도명, 자치단체코드와 같은 행정 기본 정보와 함께 세목별, 과세년도별 현황은 물론 미환급 유형과 납세자 유형(개인, 법인)에 따른 세부 지표를 포함하고 있습니다. 특히 당해 연도 발생분과 누적 미환급액의 건수 및 금액, 전년 대비 증감 수치를 상세히 제공하여 납세자의 소중한 권익 보호를 위한 환급 행정의 효율성을 점검하는 데 유용합니다. 본 자료를 통해 미환급금 발생 원인을 다각도로 분석하고 누적률 추이를 파악함으로써, 미환급금 최소화를 위한 선제적 맞춤형 정책 수립 및 지방세정의 신뢰도 향상을 위한 핵심 기초 자료로 활용할 수 있습니다.</dct:description>
                <dct:description xml:lang="en">This data is a statistical compilation that systematically aggregates the status of unrefunded local taxes in Jung-gu, Busan Metropolitan City. Along with basic administrative information such as city/province names and local government codes, it includes status by tax item and tax year, as well as detailed indicators based on the type of unrefund and taxpayer type (individual, corporation). In particular, by providing detailed information on the number and amount of unrefunds generated in the current year and accumulated unrefunds, as well as figures on year-over-year changes, it is useful for assessing the efficiency of refund administration to protect the valuable rights and interests of taxpayers. By analyzing the causes of unrefunds from various angles and identifying trends in accumulation rates, this data can be utilized as a core foundation for establishing proactive, customized policies to minimize unrefunds and for enhancing the credibility of local tax administration.</dct:description>
                <dct:title xml:lang="kr">부산광역시 중구_지방세 미환급현황</dct:title>
                <dct:title xml:lang="en">Jung-gu, Busan_Status of non-refundable local tax</dct:title>
                <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2021-03-30</dct:issued>
                <dct:modified rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-05-08</dct:modified>
                <dct:publisher>
                    <foaf:Organization>
                        <foaf:name>부산광역시 중구</foaf:name>
                        
                    </foaf:Organization>
                </dct:publisher>
                <dcat:contactPoint>
                    <vcard:Organization>
                        <vcard:organization-unit>세무과</vcard:organization-unit>
                        <vcard:hasTelephone rdf:resource="051-600-4185"/>
                    </vcard:Organization>
                </dcat:contactPoint>
                <dct:conformsTo >지방세법 등</dct:conformsTo>
                <dcat:theme>재정·세제·금융 - 세제</dcat:theme>
                <dcat:keyword xml:lang="kr">지방세,미환급,현황,누적미환급금,미환급금유형</dcat:keyword>
                <dcat:keyword xml:lang="en">local tax,Non-refund,current situation,Accumulated unrefunded,Types of unrefunded funds</dcat:keyword>
                <dct:rights>이용허락범위 제한 없음</dct:rights>
                <dct:accrualPeriodicity>연간</dct:accrualPeriodicity>
                
                <dcat:landingPage rdf:resource="https://www.data.go.kr/data/15078415/fileData.do"/>
                <dcat:distribution>
                    <dcat:Distribution>
                        <dct:accessURL ></dct:accessURL>
                        <dcat:description></dcat:description>
                        <dcat:format>csv</dcat:format>
                        <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-05-08</dct:issued>
                        <dcat:title>부산광역시 중구_지방세 미환급현황_20241231</dcat:title>
                    </dcat:Distribution>
                </dcat:distribution>
                <dct:spatial></dct:spatial>
                <dct:temporal></dct:temporal>
            </dcat:Dataset>
        </dcat:dataset>

        
    </dcat:Catalog>
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