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                <dct:description xml:lang="kr">경상북도_영덕군_지방세 비과세 감면율 현황 데이터는 경상북도 영덕군의 지방세 비과세 및 감면 현황을 과세연도별, 감면 구분별로 정리한 자료입니다. 시도명, 시군구명, 자치단체코드 등 행정구역 정보와 함께 지방세 비과세·감면의 건수 및 세액을 합계와 법적 근거별로 제공합니다. 법적 근거는 지방세법, 지방세특례제한법, 감면조례, 조세특례제한법, 기타로 구분되며, 각 항목별 건수와 세액을 확인할 수 있습니다. 이를 통해 영덕군의 지방세 비과세 및 감면 운영 현황을 파악하고, 연도별 변화 추이 및 제도별 감면 규모를 분석하는 데 활용할 수 있습니다. 해당 데이터는 영덕군 재무과에서 관리하는 데이터 입니다.</dct:description>
                <dct:description xml:lang="en">The \Status of Local Tax Exemption and Reduction Rates in Yeongdeok-gun, Gyeongsangbuk-do\ data organizes the status of local tax exemptions and reductions in Yeongdeok-gun, Gyeongsangbuk-do, by tax year and reduction category. Along with administrative district information such as the city/province name, city/county/district name, and local government code, it provides the number of cases and tax amounts for local tax exemptions and reductions, categorized by total and legal basis. Legal grounds are classified into the Local Tax Act, the Restriction on Special Local Tax Exemptions Act, Exemption Ordinances, the Restriction on Special Tax Exemptions 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 Yeongdeok-gun, as well as to analyze yearly trends and the scale of reductions by schema. This data is managed by the Finance Division of Yeongdeok-gun.</dct:description>
                <dct:title xml:lang="kr">경상북도 영덕군_지방세 비과세 감면율 현황</dct:title>
                <dct:title xml:lang="en">Yeongdeok-gun, Gyeongsangbuk-do_Status of Local Tax Exemption and Reduction Rates</dct:title>
                <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-04-20</dct:issued>
                <dct:modified rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-04-21</dct:modified>
                <dct:publisher>
                    <foaf:Organization>
                        <foaf:name>경상북도 영덕군</foaf:name>
                        
                    </foaf:Organization>
                </dct:publisher>
                <dcat:contactPoint>
                    <vcard:Organization>
                        <vcard:organization-unit>홍보소통과</vcard:organization-unit>
                        <vcard:hasTelephone rdf:resource="054-730-6071"/>
                    </vcard:Organization>
                </dcat:contactPoint>
                <dct:conformsTo ></dct:conformsTo>
                <dcat:theme>재정·세제·금융 - 세제</dcat:theme>
                <dcat:keyword xml:lang="kr">지방세,비과세 감면율,지방세법,지방세특례제한법,감면조례,조세특례제한</dcat:keyword>
                <dcat:keyword xml:lang="en">local tax,Tax exemption and reduction rates,Local Tax Act,Local Tax Special Provisions Act,Exemption ordinance,Restriction on special tax treatment</dcat:keyword>
                <dct:rights>이용허락범위 제한 없음</dct:rights>
                <dct:accrualPeriodicity>수시</dct:accrualPeriodicity>
                
                <dcat:landingPage rdf:resource="https://www.data.go.kr/data/15159133/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>경상북도 영덕군_지방세 비과세 감면율 현황_20260417</dcat:title>
                    </dcat:Distribution>
                </dcat:distribution>
                <dct:spatial></dct:spatial>
                <dct:temporal></dct:temporal>
            </dcat:Dataset>
        </dcat:dataset>

        
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