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    <dcat:Catalog>
        <dcat:dataset>
            <dcat:Dataset>
                <dct:description xml:lang="kr">본 데이터는 부산광역시 북구의 과세연도별(2013~2024) 지방세 지출예산 결산 현황을 담고 있습니다.<br/>「지방세법」, 「지방세특례제한법」, 「구세 감면 조례」 등 관련 법령 및 조항에 근거한 비과세 및 감면 건수와 금액, 일부 항목의 일몰일자 등을 연도별로 상세히 제공합니다.<br/>  *일몰일자: 해당 비과세 및 감면 항목의 법적 유효기간을 의미<br/>해당 데이터를 통해 이용자는 부산광역시 북구의 세제 혜택 현황과 재정 지출 규모를 파악할 수 있으며 지역 맞춤형 조세 정책 분석 및 재정 투명성 확인을 위한 기초 자료로 활용 가능합니다.</dct:description>
                <dct:description xml:lang="en">This data contains the settlement status of local tax expenditure budgets by tax year (2013–2024) for Buk-gu, Busan Metropolitan City. It provides detailed yearly information on the number and amount of tax exemptions and reductions, as well as the sunset dates for certain items, based on relevant laws and provisions such as the Local Tax Act, the Restriction of Special Provisions for Local Taxes Act, and the District Tax Exemption Ordinance. *Sunset date: Refers to the legal validity period of the relevant tax exemption and reduction items. Through this data, users can understand the status of tax benefits and the scale of financial expenditures in Buk-gu, Busan Metropolitan City, and it can be utilized as basic data for analyzing region-specific tax policies and verifying fiscal transparency.</dct:description>
                <dct:title xml:lang="kr">부산광역시 북구_지방세 지출예산법조항별비과세감면현황</dct:title>
                <dct:title xml:lang="en">Buk-gu, Busan Metropolitan City_Status of Non-taxable and Exemptions by Local Tax Expenditure Budget Act Provisions</dct:title>
                <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-04-13</dct:issued>
                <dct:modified rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-04-14</dct:modified>
                <dct:publisher>
                    <foaf:Organization>
                        <foaf:name>부산광역시 북구</foaf:name>
                        
                    </foaf:Organization>
                </dct:publisher>
                <dcat:contactPoint>
                    <vcard:Organization>
                        <vcard:organization-unit>세무2과</vcard:organization-unit>
                        <vcard:hasTelephone rdf:resource="051-309-5184"/>
                    </vcard:Organization>
                </dcat:contactPoint>
                <dct:conformsTo ></dct:conformsTo>
                <dcat:theme>일반공공행정 - 국가통계</dcat:theme>
                <dcat:keyword xml:lang="kr">지방세,지출예산,비과세,감면,지방세법</dcat:keyword>
                <dcat:keyword xml:lang="en">local tax,Expenditure budget,tax-exempt,Reduction,Local Tax Act</dcat:keyword>
                <dct:rights>이용허락범위 제한 없음</dct:rights>
                <dct:accrualPeriodicity>수시</dct:accrualPeriodicity>
                
                <dcat:landingPage rdf:resource="https://www.data.go.kr/data/15158900/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">2026-04-14</dct:issued>
                        <dcat:title>부산광역시 북구_지방세 지출예산법조항별비과세감면현황_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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