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    <dcat:Catalog>
        <dcat:dataset>
            <dcat:Dataset>
                <dct:description xml:lang="kr">전라북도 고창군의 지방세 비과세 및 감면 현황을 세목별, 과세연도별로 체계적으로 정리한 자료입니다.<br/>시도명, 시군구명 등 행정구역 정보와 함께 세목별 비과세금액, 감면금액, 비과세감면율을 제공하며, 고창군 내 지방세 부담 경감 실태를 구체적인 수치로 확인할 수 있습니다. 법적 근거는 지방세법, 지방세특례제한법, 감면조례, 조세특례제한법, 기타로 구분되며, 각 항목별 건수와 세액을 상세히 수록하고 있습니다.<br/>이 자료를 통해 고창군의 지방세 비과세 및 감면 운영 현황을 종합적으로 파악할 수 있으며, 연도별·세목별 변화 추이 분석, 법적 근거별 감면 규모 비교, 지방재정 정책 수립을 위한 기초 자료로 폭넓게 활용할 수 있습니다. 또한 주민과 연구자, 관련 기관이 지방세 감면 제도의 운영 실태를 투명하게 이해하는 데에도 도움을 줍니다.</dct:description>
                <dct:description xml:lang="en">This document systematically organizes the status of local tax exemptions and reductions in Gochang-gun, Jeollabuk-do, by tax item and tax year. Along with administrative boundary information such as province/city and city/county/district names, it provides the non-taxable and reduction amounts, as well as the exemption/reduction rates, for each tax item, allowing for the verification of the actual reduction of the local tax burden within Gochang-gun through concrete figures. Legal grounds are categorized into the Local Tax Act, the Restriction on Special Local Taxes Act, Reduction Ordinances, the Restriction on Special Taxation Act, and others, and the number of cases and tax amounts for each category are recorded in detail. Through this data, one can comprehensively grasp the operational status of local tax exemptions and reductions in Gochang-gun. It can be widely utilized as foundational data for analyzing trends by year and tax item, comparing the scale of reductions by legal basis, and formulating local fiscal policies. Furthermore, it assists residents, researchers, and relevant institutions in transparently understanding the operational status of the local tax reduction schema.</dct:description>
                <dct:title xml:lang="kr">전북특별자치도 고창군_지방세 비과세 감면율 현황</dct:title>
                <dct:title xml:lang="en">Gochang-gun, Jeonbuk Special Self-Governing Province_Status of Local Tax Exemption and Reduction Rates</dct:title>
                <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-04-30</dct:issued>
                <dct:modified rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-04-30</dct:modified>
                <dct:publisher>
                    <foaf:Organization>
                        <foaf:name>전북특별자치도 고창군</foaf:name>
                        
                    </foaf:Organization>
                </dct:publisher>
                <dcat:contactPoint>
                    <vcard:Organization>
                        <vcard:organization-unit>행정지원과 정보통신팀</vcard:organization-unit>
                        <vcard:hasTelephone rdf:resource="063-560-2338"/>
                    </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</dcat:keyword>
                <dcat:keyword xml:lang="en">local tax,tax-exempt,Reduction rate,Local Tax Act,Local Tax Special Provisions Act,Exemption ordinance</dcat:keyword>
                <dct:rights>이용허락범위 제한 없음</dct:rights>
                <dct:accrualPeriodicity>수시</dct:accrualPeriodicity>
                
                <dcat:landingPage rdf:resource="https://www.data.go.kr/data/15159304/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">2026-04-30</dct:issued>
                        <dcat:title>전북특별자치도 고창군_지방세 비과세 감면율 현황_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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