<?xml version="1.0" encoding="UTF-8"?>
<rdf:RDF xmlns:foaf="http://xmlns.com/foaf/0.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:dcat="http://www.w3.org/ns/dcat#" xmlns:vcard="http://www.w3.org/2006/vcard/ns#">
    <dcat:Catalog>
        <dcat:dataset>
            <dcat:Dataset>
                <dct:description xml:lang="kr">민원인의 요청에 따라 제공되는 일회성 데이터입니다.<br/>충청북도 보은군의 2013~2024년도 지방세 비과세 감면율 현황(연도별, 과세유형별, 법적 근거별)을 다음과 같이 제공하고자 합니다.<br/>지방세 비과세 및 감면 현황을 과세연도별, 감면 구분별로 정리하여 지방세 비과세·감면 건수 및 세액을 합계와 법적 근거별로 제공합니다. 법적 근거는 지방세법, 지방세특례제한법, 감면조례, 조세특례제한법, 기타로 구분되며, 각 항목별 건수와 세액을 확인할 수 있습니다. 이 데이터는 보은군의 지방세 비과세 및 감면 운영 현황을 파악하고, 연도별 변화 추이 및 제도별 감면 규모를 분석하는 데 활용할 수 있습니다. <br/>충청북도 보은군의 지방세 비과세감면율 현황 데이터와 관련된 기타 문의사항은 보은군청 재무과  세정팀(043-540-3142)로 연락하여 주시기 바랍니다.</dct:description>
                <dct:description xml:lang="en">This is one-time data provided at the request of a petitioner. We would like to provide the status of local tax exemptions and reduction rates in Boeun-gun, Chungcheongbuk-do for the years 2013–2024 (by year, tax type, and legal basis) as follows. The status of local tax exemptions and reductions is organized by tax year and reduction category, providing the number of exemptions and reductions and the tax amounts by total and legal basis. Legal grounds are classified into the Local Tax Act, the Restriction on Special Local Taxes Act, Reduction Ordinances, the Restriction on Special Taxation Act, and others, and you can check the number of cases and tax amounts for each item. This data can be utilized to understand the operational status of local tax exemptions and reductions in Boeun-gun, and to analyze yearly trends and the scale of reductions by schema. For any other inquiries regarding the data on local tax exemption and reduction rates in Boeun-gun, Chungcheongbuk-do, please contact the Tax Administration Team of the Finance Division at Boeun-gun Office (043-540-3142).</dct:description>
                <dct:title xml:lang="kr">충청북도 보은군_지방세 비과세감면율 현황</dct:title>
                <dct:title xml:lang="en">Boeun-gun, Chungcheongbuk-do_Status of Local Tax Exemption and Reduction Rates</dct:title>
                <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-04-15</dct:issued>
                <dct:modified rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-04-15</dct:modified>
                <dct:publisher>
                    <foaf:Organization>
                        <foaf:name>충청북도 보은군</foaf:name>
                        
                    </foaf:Organization>
                </dct:publisher>
                <dcat:contactPoint>
                    <vcard:Organization>
                        <vcard:organization-unit>행정운영과</vcard:organization-unit>
                        <vcard:hasTelephone rdf:resource="043-540-3122"/>
                    </vcard:Organization>
                </dcat:contactPoint>
                <dct:conformsTo ></dct:conformsTo>
                <dcat:theme>재정·세제·금융 - 세제</dcat:theme>
                <dcat:keyword xml:lang="kr">지방세,비과세감면,지방세법,지방세특례제한법,감면조례,조세특례제한법</dcat:keyword>
                <dcat:keyword xml:lang="en">local tax,Tax exemption/reduction,Local Tax Act,Local Tax Special Provisions Act,Exemption ordinance,Restriction of Special Taxation 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/15159050/fileData.do"/>
                <dcat:distribution>
                    <dcat:Distribution>
                        <dct:accessURL ></dct:accessURL>
                        <dcat:description></dcat:description>
                        <dcat:format>xlsx</dcat:format>
                        <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-04-15</dct:issued>
                        <dcat:title>충청북도 보은군_지방세 비과세감면율 현황_20241231</dcat:title>
                    </dcat:Distribution>
                </dcat:distribution>
                <dct:spatial></dct:spatial>
                <dct:temporal></dct:temporal>
            </dcat:Dataset>
        </dcat:dataset>

        
    </dcat:Catalog>
</rdf:RDF>