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            <dcat:Dataset>
                <dct:description xml:lang="kr">이 데이터는 서귀포시에서 부과한 지방세 중에서 ‘비과세’ 또는 ‘감면’이 적용된 세액 비율을 세목별, 법령별로 정리한 통계자료입니다. 각 행에는 과세 연도, 법구분명, 세목명, 비과세감면전세액, 비과세건수, 비과세 금액, 감면건수, 감면 금액이 기재되어 있습니다. 이 정보를 통해, 어느 세목이 어떤 법령에 따라 얼마나 감면 또는 면제됐는지, 각 건수는 어느 정도인지를 파악할 수 있습니다. 지자체나 재정 정책 담당자는 세제 지원 실태를 분석하고, 감면 제도의 효과 및 재정 건전성 간 균형을 점검하는 데 활용할 수 있습니다. 또한, 시민이나 연구자는 조세 부담 완화 정책의 실질적 수혜 규모 또는 지역 간 비교 분석을 하는 기초 자료로 삼을 수 있습니다.</dct:description>
                <dct:description xml:lang="en">This data is a statistical compilation of the proportion of local taxes levied by Seogwipo City to which 'non-taxation' or 'reduction' was applied, organized by tax item and relevant statute. Each row includes the tax year, legal classification, tax item name, total non-taxation/reduction amount, number of non-taxation cases, non-taxation amount, number of reduction cases, and reduction amount. Through this information, one can identify which tax items were reduced or exempted under which laws, to what extent, and the number of cases for each. Local governments and fiscal policy officials can utilize this data to analyze the status of tax support and to assess the balance between the effectiveness of reduction schemes and fiscal soundness. Furthermore, citizens and researchers can use it as foundational data for analyzing the actual scale of benefits from tax burden reduction policies or for conducting comparative analyses across regions.</dct:description>
                <dct:title xml:lang="kr">제주특별자치도 서귀포시_비과세감면율현황</dct:title>
                <dct:title xml:lang="en">Seogwipo City, Jeju Special Self-Governing Province_Status of Tax Exemption and Reduction Rates</dct:title>
                <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-05-06</dct:issued>
                <dct:modified rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2026-05-06</dct:modified>
                <dct:publisher>
                    <foaf:Organization>
                        <foaf:name>제주특별자치도 서귀포시</foaf:name>
                        
                    </foaf:Organization>
                </dct:publisher>
                <dcat:contactPoint>
                    <vcard:Organization>
                        <vcard:organization-unit>서귀포시 디지털혁신과</vcard:organization-unit>
                        <vcard:hasTelephone rdf:resource="064-760-2283"/>
                    </vcard:Organization>
                </dcat:contactPoint>
                <dct:conformsTo ></dct:conformsTo>
                <dcat:theme>재정·세제·금융 - 세제</dcat:theme>
                <dcat:keyword xml:lang="kr">지방세,비과세,감면,재정통계,세무데이터,지방세통계,조세정책,감면세액</dcat:keyword>
                <dcat:keyword xml:lang="en">local tax,tax-exempt,Reduction,Financial statistics,tax data,Local tax statistics,tax policy,Tax reduction amount</dcat:keyword>
                <dct:rights>이용허락범위 제한 없음</dct:rights>
                <dct:accrualPeriodicity>연간</dct:accrualPeriodicity>
                
                <dcat:landingPage rdf:resource="https://www.data.go.kr/data/15159333/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">2026-05-06</dct:issued>
                        <dcat:title>제주특별자치도 서귀포시_비과세감면율현황_20260506</dcat:title>
                    </dcat:Distribution>
                </dcat:distribution>
                <dct:spatial></dct:spatial>
                <dct:temporal></dct:temporal>
            </dcat:Dataset>
        </dcat:dataset>

        
    </dcat:Catalog>
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