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    <dcat:Catalog>
        <dcat:dataset>
            <dcat:Dataset>
                <dct:description xml:lang="kr">광주광역시 지방세 비과세 감면율 현황 데이터는 <br/>광주광역시의 지방세 비과세 및 감면 현황을 과세연도별, 세목별, 감면 구분별로 정리한 자료입니다. <br/>세목에는 취득세, 등록면허세, 레저세, 지방소비세, 지역자원시설세, 지방교육세, 주민세, 지방소득세, 재산세, 자동차세, 담배소비세가 있습니다.<br/>법적 근거는 지방세법, 지방세특례제한법, 감면조례, 조세특례제한법, 기타로 구분되며, 각 항목별 건수와 세액을 확인할 수 있습니다. <br/>광주광역시의 지방세 비과세 및 감면 운영 현황을 파악하고, 연도별 변화 추이 및 제도별 감면 규모를 분석하는 데 활용할 수 있습니다. <br/></dct:description>
                <dct:description xml:lang="en">The data on the status of local tax exemptions and reduction rates in Gwangju Metropolitan City organizes the city's local tax exemptions and reductions by tax year, tax item, and reduction category. Tax items include acquisition tax, registration and license tax, leisure tax, local consumption tax, regional resource facility tax, local education tax, resident tax, local income tax, property tax, automobile tax, and tobacco consumption tax. Legal grounds are classified into the Local Tax Act, the Restriction on Special Provisions for Local Taxes Act, reduction ordinances, the Restriction on Special Taxation Act, and others, and the number of cases and tax amounts for each item can be verified. This data can be utilized to understand the operational status of local tax exemptions and reductions in Gwangju Metropolitan City, and to analyze yearly trends and the scale of reductions by schema.</dct:description>
                <dct:title xml:lang="kr">광주광역시_비과세감면율 현황</dct:title>
                <dct:title xml:lang="en">Gwangju Metropolitan City_Status of Tax Exemption and Reduction Rates</dct:title>
                <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-04-17</dct:issued>
                <dct:modified rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-05-29</dct:modified>
                <dct:publisher>
                    <foaf:Organization>
                        <foaf:name>광주광역시</foaf:name>
                        
                    </foaf:Organization>
                </dct:publisher>
                <dcat:contactPoint>
                    <vcard:Organization>
                        <vcard:organization-unit>세정과</vcard:organization-unit>
                        <vcard:hasTelephone rdf:resource="062-613-2523"/>
                    </vcard:Organization>
                </dcat:contactPoint>
                <dct:conformsTo ></dct:conformsTo>
                <dcat:theme>재정·세제·금융 - 세제</dcat:theme>
                <dcat:keyword xml:lang="kr">지방세,비과세,감면,지방세법,지방세특례제한법,감면조례,조세특례제한법</dcat:keyword>
                <dcat:keyword xml:lang="en">local tax,tax-exempt,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>연간</dct:accrualPeriodicity>
                
                <dcat:landingPage rdf:resource="https://www.data.go.kr/data/15159111/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">2026-04-21</dct:issued>
                        <dcat:title>광주광역시_비과세감면율현황_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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