일 러 두 기
1. 본서는 1974년부터 매년 발간하던 세정개요를 1983년 이후 통계의 종류 및 서식 등을 새롭게 정비하여 세정연감으로 변경하였으며, 1989년 이후 현재까지 지방세정연감으로 발간하고 있습니다.
2. 본 연감자료의 내용은 2014년도의 서울특별시세, 자치구세, 세외수입 및 지방세 관련
통계․조직․인력 분야로 나누었으며, 연도별․기관별․과세물건별로 분석하였습니다.
3. 2014년도 부과․징수실적은 부과액과 징수액으로 부과실적은 2014년 1월부터 12월말
까지 누계자료이며, 징수실적은 2014년 결산액으로, 전국 지방세관련 통계자료는 행정
자치부가 관리하는 통합관리시스템 세정연감 자료를 참고로 하였습니다.
4. 지방세 신장추이 및 서울특별시의 조세부담율은 기획재정부 및 통계청 자료를 근거로
하였고, 조세부담율은 국내총생산(GDP)을 기준으로 작성하였습니다.
5. 지방자치법 개정(법률 제4004호, 1988. 4. 6.)으로 우리시 각 구청이 법인격을 갖는
자치구로 됨에 따라, 1988. 5. 1.이후의 시세입(市歲入)은 구세입(區歲入)을 제외한
자료입니다.
6. 본 연감에 수록된 자료에 대하여 보다 상세한 내용이 필요하시거나 의문이 있을 경우
에는 자료출처기관 또는 서울특별시 재무국 세제과(☎02-2133-3358)에 문의하시기
바랍니다.
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제1편 지방세분야 ······················································································································· 1
제1장 개요 ····································································································································· 5
1. 서울특별시세 및 자치구세 구조 ·················································································· 7
2. 서울특별시 세입 결산규모··························································································· 8
3. 서울특별시 일반회계 세입 결산규모·········································································· 9
4. 서울특별시 세목별 세입 결산현황············································································ 10
제2장 연도별 서울특별시세 및 자치구세 징수실적 ····················································· 11
1. 서울특별시세 연도별 징수현황 ·················································································· 13
가. 시세 연도별 징수실적(1951~1961) ··································································· 14
나. 시세 연도별 징수실적(1962~1971) ··································································· 16
다. 시세 연도별 징수실적(1972~1976) ··································································· 18
라. 시세 연도별 징수실적(1977~1981) ··································································· 20
마. 시세 연도별 징수실적(1982~1987) ··································································· 22
바. 시세 연도별 징수실적(1988~1993) ··································································· 24
사. 시세 연도별 징수실적(1994~1998) ··································································· 26
아. 시세 연도별 징수실적(1999) ············································································· 28
자. 시세 연도별 징수실적(2000) ············································································· 29
차. 시세 연도별 징수실적(2001) ············································································· 30
카. 시세 연도별 징수실적(2002) ············································································· 31
타. 시세 연도별 징수실적(2003) ············································································· 32
파. 시세 연도별 징수실적(2004) ············································································· 33
하. 시세 연도별 징수실적(2005) ············································································· 34
거. 시세 연도별 징수실적(2006) ············································································· 35
차 례
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너. 시세 연도별 징수실적(2007) ············································································· 36
더. 시세 연도별 징수실적(2008) ············································································· 37
러. 시세 연도별 징수실적(2009) ············································································· 38
머. 시세 연도별 징수실적(2010) ············································································· 39
버. 시세 연도별 징수실적(2011) ············································································· 40
서. 시세 연도별 징수실적(2012) ············································································· 41
어. 시세 연도별 징수실적(2013) ············································································· 42
저. 시세 연도별 징수실적(2014) ············································································· 43
2. 자치구세 연도별 징수현황························································································· 44
3. 2014년 지방세 결산실적 ···························································································· 49
가. 서울특별시(시⋅구세 총괄) ·············································································· 49나. 2014년도 자치단체별 시세, 구세 징수실적 ·················································· 50
제3장 2014년 서울특별시세 및 자치구세 부과실적현황 ············································ 55
1. 서울특별시세 ················································································································ 57
가. 취득세 ··················································································································· 58
나. 레저세 ··················································································································· 98
다. 지방소비세 ········································································································· 102
라. 담배소비세 ········································································································· 104
마. 주민세 ················································································································· 110
바. 지방소득세 ········································································································· 130
사. 자동차세 ············································································································· 144
아. 지역자원시설세 ································································································· 166
자. 지방교육세 ········································································································· 218
2. 자치구세 ····················································································································· 220
가. 재산세 ················································································································· 220
나. 등록면허세 ········································································································· 368
3. 지방세 비과세⋅감면현황 ························································································· 3941) 비과세 감면현황(총괄) ······················································································ 394
2) 세목별 비과세 감면현황(총괄) ········································································ 396
3) 취득세 비과세 감면현황 ··················································································· 398
4) 등록면허세 비과세 감면현황 ··········································································· 400
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5) 레저세 비과세 감면현황 ··················································································· 402
6) 지방소비세 비과세 감면현황 ··········································································· 404
7) 지역자원시설세 비과세 감면현황 ··································································· 406
8) 지방교육세 비과세 감면현황 ··········································································· 408
9) 주민세 비과세 감면현황 ··················································································· 410
10) 지방소득세 비과세 감면현황 ················································································ 412
11) 재산세 비과세 감면현황 ················································································· 414
12) 자동차세 비과세 감면현황 ············································································· 416
13) 담배소비세 비과세 감면현황 ········································································· 418
14) 지방세특례제한법에 의한 조문별 감면 현황 ············································· 420
15) 지방세특례제한법에 의한 조문별 항별 현황 ············································· 438
16) 지방세특례제한법에 의한 세목별 비과세 감면 ········································· 492
17) 지방세특례제한법에 의한 시구별 비과세 감면 ········································· 496
18) 사회복지 지원 등을 위한 세목별 비과세 감면(조례) ······························ 500
19) 사회복지 지원 등을 위한 시도별 비과세 감면(조례) ······························ 504
4. 지방세 체납액 현황 ·································································································· 508
1) 2014년 세목별 체납세 총괄(현년도분) ··························································· 508
2) 연도별 세목별 체납세 총괄(과년도분) ·························································· 510
3) 현년도분 체납세 ································································································· 512
4) 과년도분 체납세 ································································································· 516
5. 지방세 물납⋅분납신청 현황 ··················································································· 5201) 지방세 물납신청 현황 ······················································································· 520
2) 지방세 분납신청 현황 ······················································································· 522
6. 지방세 구제제도 운영······························································································· 524
1) 세목별 지방세 이의신청 ··················································································· 524
2) 시도별 지방세 이의신청 ··················································································· 526
3) 세목별 지방세 심사청구(시도분) ···································································· 528
4) 시도별 지방세 심사청구(시도분) ···································································· 530
5) 세목별 지방세 심판청구(조세심판원) ···························································· 532
6) 시도별 지방세 심판청구(조세심판원) ···························································· 534
7) 세목별 소송사건 ································································································· 536
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8) 시도별 소송사건 ································································································· 538
9) 세목별 과세전적부심사제 처리 ······································································· 540
10) 시도별 과세전적부심사제 처리실적 ····························································· 542
11) 세목별 지방세 심사청구(감사원) ·································································· 544
12) 시도별 지방세 심사청구(감사원) ·································································· 546
제 2 편 세외수입분야 ······································································································· 549
2014년 세외수입징수현황 ····································································································· 551
1. 전년대비 세외수입 징수현황 ···················································································· 552
2. 회계별⋅항목별 부과⋅징수현황 ·············································································· 5613. 세외수입 단체별 부과⋅징수현황 ············································································ 5704. 경상적 세외수입 단체별 항목별 부과⋅징수현황 ·················································· 5765. 임시적 세외수입 단체별 항목별 부과⋅징수현황 ·················································· 5886. 특별회계 사업별 사업수입 징수현황 ······································································ 594
제 3 편 지방세 관련 통계 및 조직・인력 ·································································· 601
제1장 전국 시・도별 지방세 통계 ······················································································ 6031. 2014년도 세목별 결산실적(총괄) ············································································· 605
2. 2014년도 지방자치단체별 징수실적(총괄) ······························································ 620
3. 지방세분 농어촌특별세 통계 현황(시⋅도별) ························································· 6384. 조세 총액 중 지방세 비중 ······················································································· 639
5. 조세부담률················································································································· 640
6. 연도별 국세 징수실적······························································································· 641
제2장 지방세 업무조직 및 인력현황 ··············································································· 643
1. 지방세업무 조직 및 인력 ·························································································· 645
- 1 -
제 1 편
지방세분야
제
1
편
제
1
편
- 3 -
(단위:억원)구분 2010년 2011년 2012년 2013년 2014년
지방세
금액 491,598 523,001 539,381 537,789 617,250
신장률1) 8.8% 15.8% 19.4% 19.1% 36.7%
증감률2) 8.8% 6.4% 3.1% △0.3% 14.8%내국세
금액 1,435,062 1,596,017 1,697,713 1,688,458 1,741,119
신장률 5.2% 16.9% 24.4% 23.7% 27.5%
증감률 5.2% 11.2% 6.4% △0.5% 3.1%서울시세
금액 109,533 116,990 122,441 117,916 132,496
신장률 1.2% 8.1% 13.1% 8.9% 22.4%
증감률 1.2% 6.8% 4.7% △3.7% 12.4%자치구세
금액 11,215 12,150 11,929 11,890 12,529
신장률 2.3% 10.8% 8.8% 8.4% 14.3%
증감률 2.3% 8.3% △1.8% △0.3% 5.4%GDP
금액 12,653,080 13,326,810 13,774,567 14,282,946 14,850,780
신장률 9.9% 15.7% 19.6% 24.1% 28.9%
증감률 9.9% 5.3% 3.4% 3.7% 3.9%
■ 자료 : 지방세, 서울시세, 자치구세(행자부 위택스통합관리시스템, 순계), GDP(한국은행 경제통계시스템) 내국세(국세청 국세통계)
1) 신장률 : 2009년 대비 증감률
2) 증감률 : 전년대비 증감률
지방세 신장추세
- 4 -
(단위:억원)구 분 2009년 2010년 2011년 2012년 2013년
GRDP3) 2,731,988 2,897,187 3,038,125 3,134,785 3,186,070
금액
내국세4) 500,789 529,604 581,183 617,693 573,432
지방세5) 119,227 120,748 129,140 134,370 129,806
계 620,016 650,352 710,323 752,063 703,238
부담률
(%)
내국세 18.3% 18.3% 19.1% 19.7% 18.0%
지방세 4.4% 4.2% 4.3% 4.3% 4.1%
계 22.7% 22.5% 23.4% 24.0% 22.1%
■ 자료 : GRDP(통계청 지역소득통계), 내국세(기재부 국세통계연보), 지방세(행자부 위택스통합관리시스템, 순계) 2014년 GRDP 통계는 미발표
3) GRDP : 서울시 지역내총생산
4) 내국세 : 서울지역 내국세현황(서울지방국세청 징수현황)
5) 지방세 : 서울시 지방세 징수실적(서울시세+자치구세)
서울시민의 조세부담율 현황
- 5 -
제1장 개 요
제
1
장
제
1
장
- 7 -
1. 서울특별시세 및 자치구세 구조
서울의 지방세에는 시의 세입을 구성하는 취득세 등 9개 세목의 “서울특별시세”와 자치
구의 세입을 구성하는 재산세 등 2개 세목의 “자치구세”가 있습니다.
서울특별시세(9) 자치구세(2)
보
통
세
목
적
세
보
통
세
취
득
세
레
저
세
지
방
소
비
세
주
민
세
지
방
소
득
세
자
동
차
세
담
배
소
비
세
지
역
자
원
시
설
세
지
방
교
육
세
재
산
세
등
록
면
허
세
※ 재산세 중 특별시분 재산세, 재산세 도시지역분은 시세임
- 8 -
2. 서울특별시 세입 결산규모
(단위:억원)
구 분 2010년 2011년 2012년 2013년 2014년
합 계209,256
100%
215,532
100%
224,246
100%
244,384
100%
258,867
100%
일 반 회 계146,344
69.9%
146,931
68.2%
152,234
67.9%
159,440
65.2%
176,571
68.2%
특 별 회 계62,912
30.1%
68,601
31.8%
72,012
32.1%
84,944
34.8%
82,296
31.8%
- 9 -
3. 서울특별시 일반회계 세입 결산규모
(단위:억원)
구 분 2010년 2011년 2012년 2013년 2014년
합 계146,344
100%
146,931
100%
152,234
100%
159,440
100%
176,571
100%
시 세109,533
74.9%
116,990
79.6%
122,441
80.4%
117,916
74.0%
132,496
75.0%
세 외 수 입15,868
10.8%
8,131
5.5%
12,744
8.4%
18,785
11.8%
9,292
5.3%
지 방 교 부 세1,418
1.0%
2,048
1.4%
1,415
0.9%
1,621
1.0%
1,304
0.7%
국 고 보 조 금14,225
9.7%
14,344
9.8%
15,634
10.3%
19,008
11.9%
23,797
13.5%
지 방 채 등5,300
3.6%
5,418
3.7%
0
0.0%
2,110
1.3%
9,682
5.5%
- 10 -
4. 서울특별시 세목별 구성현황
(단위:억원)구 분 2010년 2011년 2012년 2013년 2014년
합 계 109,533100%116,990
100%122,441
100%117,916
100%132,496
100%
취 득 세 13,47612.3%27,94123.9%
28,42823.2%
24,81121.0%
33,11225.0%
주 민 세 4220.4%76
0.1%269
0.2%642
0.5%3,8942.9%
자 동 차 세 5,8625.3%10,083
8.6%10,568
8.6%10,922
9.3%10,635
8.0%
담 배 소 비 세 5,6525.2%5,5784.8%
5,4314.4%
5,2454.5%
5,4234.1%
레 저 세 1,2941.2%1,6121.4%
1,5881.3%
1,5521.3%
1,4971.1%
지 방 교 육 세 10,97410.0%11,258
9.6%11,158
9.1%10,855
9.2%11,879
9.0%
재 산 세 8,1397.4%17,57715.0%
18,29815.0%
18,19415.4%
19,09214.4%
지 방 소 득 세 27,73025.3%34,96529.9%
38,54431.5%
37,18431.5%
33,10025.0%
지 방 소 비 세 4,2773.9%4,6494.0%
4,6983.8%
4,8044.1%
9,7767.4%
지 역 자 원시 설 세
1,6621.4%
1,8011.5%
1,8271.6%
2,3161.7%
도 축 세 500.0%5
0.0%
도 시 계 획 세 8,9778.2%5
0.0%
등 록 세 16,08614.7%
주 행 세 3,4593.2%
공 동 시 설 세 1,5291.4%
지 역 개 발 세 40.0%
과 년 도 시 세 1,6021.5%1,5791.3%
1,6581.4%
1,8801.6%
1,7721.3%
- 11 -
제2장 연도별 서울특별시세 및
자치구세 징수실적제
2
장
제
2
장
- 13 -
1. 서울특별시세 연도별 징수현황
- 14 -
1. 서울특별시세 연도별 징수현황
가. 시세 연도별 징수실적(1951~1961)
세 목 별 1951년 1952년 1953년 1954년 1955년
시 세 총 액
호 별 세
가 옥 세
임 야 세
도 축 세
어 업 세
차 량 세
취 득 세
특 별 행 위 세
수 렵 세
동 력 세
선 세
금 고 세
접 객 인 세
광 고 세
전 화 세
교 통 세
면 허 세
벌 목 세
소 방 세
동 세
국 세 부 가 세
752
237
84
0
14
0
36
7
264
0
12
0
0
4
0
0
93
0
0
0
0
0
2,819
928
215
0
277
0
152
676
434
1
54
0
1
3
0
4
71
0
0
0
0
0
24,915
4,715
5,648
1
1,443
0
879
7,367
2,414
2
135
0
6
17
30
22
1,142
0
0
1,092
0
0
144,572
20,245
8,732
1
10,168
0
5,204
18,431
18,716
13
912
0
30
115
187
560
10,330
4,106
0
2,523
0
44,297
374,496
62,874
16,014
1
17,123
0
11,327
46,859
30,780
42
2,035
1
49
239
210
1,321
26,487
12,332
0
5,578
0
141,132
- 15 -
(단위:천원)1956년 1958년 1959년 1960년 1961년
387,793
51,481
21,901
1
14,181
0
32,020
45,960
32,553
0
715
0
0
25
39
0
20,680
8,625
0
6,985
27,514
125,112
552,532
62,524
26,988
1
19,192
0
35,542
78,915
39,760
0
911
0
0
0
0
0
57,898
14,037
0
12,271
36,825
167,669
851,275
76,883
33,345
3
20,041
0
1,076
197,294
50,974
0
1,053
0
0
0
0
0
68,851
19,816
0
12,649
46,501
322,788
897,089
75,948
34,559
3
15,982
39
355
220,690
46,529
0
1,142
0
0
0
0
0
86,742
19,246
0
12,566
45,675
337,612
1,021,582
120,125
38,541
3
16,770
110
415
217,700
91,989
0
1,421
0
0
0
0
0
104,498
25,731
0
18,247
72,278
313,755
- 16 -
나. 시세 연도별 징수실적(1962~1971)
세 목 별 1962년 1963년 1964년 1965년 1966년
합 계
독 립 세
주 민 세
취 득 세
자 동 차 세
유 흥 음 식 세
도 축 세
면 허 세
재 산 세
농 지 세
마 권 세
특 별 행 위 세
교 통 세
호 별 세
목 적 세
도 시 계 획 세
소방공동시설세
소 방 세
동 세
부 가 세
영업세(부가세)
소 득 세
법 인 세
1,411,796
0
222,122
236,292
127,582
37,648
111,602
214,005
4,797
435
11,720
9,403
18,142
0
0
14,762
10,899
163,513
156,069
72,320
2,036,166
0
284,285
288,815
195,379
42,331
159,736
375,515
24,403
4,155
0
0
0
0
26,853
0
0
210,274
230,932
193,486
2,464,804
0
424,249
371,654
218,227
62,677
157,165
310,135
26,608
2,625
0
0
0
0
41,576
0
0
279,961
351,964
219,962
3,364,906
0
675,805
458,631
415,601
57,910
196,938
345,627
18,707
6,509
0
0
0
0
47,583
0
0
370,821
490,283
280,489
5,535,394
0
1,278,317
631,495
733,824
66,601
240,680
440,792
30,550
13,780
0
0
0
0
61,986
0
0
655,348
883,612
498,399
- 17 -
(단위:천원)1967년 1968년 1969년 1970년 1971년
5,674,517
0
2,107,221
953,858
996,536
61,368
305,291
502,349
27,167
16,742
0
0
0
0
71,327
0
0
158,998
207,033
267,427
8,784,242
0
2,836,181
1,577,066
1,875,683
58,645
394,782
1,073,029
27,019
97,262
0
0
0
633,535
138,054
0
0
5,586
12,281
55,119
12,345,331
0
3,691,943
2,596,082
2,681,257
51,997
530,588
1,321,432
31,353
183,443
0
0
0
787,487
173,523
0
0
577
4,884
20,766
17,101,220
0
6,183,764
3,793,380
2,870,182
50,505
641,032
1,866,030
23,997
248,141
0
0
0
1,195,384
227,369
0
0
12
273
1,181
19,481,296
0
6,785,676
4,328,199
3,197,517
45,683
767,247
2,278,196
21,865
322,827
0
0
0
1,431,761
302,374
0
0
0
0
0
- 18 -
다. 시세 연도별 징수실적(1972~1976)
세 목 별 1972년 1973년
부과 징수 % 부과 징수 %
합 계 23,016,093 21,064,136 91.5 36,125,652 32,245,269 89.2
독 립 세
주 민 세 0 0 6,092,257 4,917,607 80.3
취 득 세 5,499,496 4,730,797 86.0 9,155,237 8,114,389 88.9
자 동 차 세 4,784,797 4,551,632 95.1 5,432,959 5,144,903 94.7
유 흥 음 식 세 3,574,443 3,337,379 93.3 4,542,978 4,072,891 89.4
도 축 세 50,703 50,703 100 44,034 43,875 99.6
면 허 세 783,043 658,797 84.1 1,492,319 1,287,293 86.1
재 산 세 4,065,542 3,774,727 92.8 4,532,141 4,229,385 93.2
농 지 세 35,073 21,785 62.1 44,730 28,657 60.5
마 권 세 392,689 392,689 100 453,498 453,498 100
목 적 세
도 시 계 획 세 3,453,058 3,196,527 92.5 3,726,889 3,469,733 93.1
소방공동시설세 407,247 379,100 93.0 608,610 566,007 93.0
- 19 -
(단위:천원)1974년 1975년 1976년
부과 징수 % 부과 징수 % 부과 징수 %
50,904,419 46,001,775 90.4 77,181,067 70,282,066 91.1 109,147,995 100,388,014 92.0
5,448,543 4,718,697 86.6 9,373,768 8,568,338 91.4 18,048,229 16,207,946 89.8
14,474,780 12,927,041 89.3 22,052,700 20,243,055 91.8 30,093,454 28,048,724 93.2
8,800,767 8,042,319 91.4 8,643,554 8,065,939 93.3 9,547,138 9,080,922 95.1
6,480,091 5,932,412 91.5 10,879,633 9,439,881 86.8 17,737,767 15,401,411 86.8
99,620 99,620 100 171,732 171,732 100 268,993 268,993 100
2,446,667 2,076,335 84.9 2,907,261 2,513,018 86.4 3,236,305 2,729,800 84.3
7,275,701 6,655,339 91.5 14,145,542 12,705,160 89.8 18,464,130 17,370,264 94.1
83,062 46,599 56.1 72,334 46,175 63.8 88,013 65,283 74.2
746,278 746,278 100 533,716 533,716 100 667,069 667,069 100
4,401,030 4,138,515 94.0 7,135,098 6,784,022 95.1 9,145,335 8,765,035 95.8
647,865 618,630 95.5 1,184,800 1,211,025 102.2 1,851,558 1,780,567 96.2
- 20 -
라. 시세 연도별 징수실적(1977~1981)
세 목 별 1977년 1978년
부과 징수 % 부과 징수 %
합 계 159,144,082 150,183,083 94.4 215,972,782 203,982,180 94.4
독 립 세
주 민 세 29,480,816 25,373,391 86.1 35,853,706 32,657,795 91.1
취 득 세 39,427,986 37,097,182 94.1 59,367,784 55,298,504 93.1
자 동 차 세 11,626,359 11,053,711 95.1 15,320,744 14,485,541 94.5
도 축 세 320,556 320,556 100 291,345 291,345 100
면 허 세 5,627,169 4,958,141 88.1 10,798,457 8,201,744 76.0
재 산 세 18,503,057 17,778,880 96.1 18,433,149 17,760,109 96.3
농 지 세 108,531 85,395 78.7 153,704 123,603 80.4
마 권 세 899,579 899,579 100 1,512,588 1,512,588 100
등 록 세 37,591,203 37,534,597 99.8 54,683,962 54,525,142 99.7
목 적 세
도 시 계 획 세 9,427,781 9,058,082 96.1 10,103,509 9,777,875 96.8
소방공동시설세 2,305,896 2,244,971 97.4 2,531,028 2,484,866 98.2
사 업 소 세 3,825,138 3,778,598 98.8 6,922,804 6,863,064 99.1
과 년 도 시 세 0 0 0.0 0 0 0.0
- 21 -
(단위:천원)1979년 1980년 1981년
부과 징수 % 부과 징수 % 부과 징수 %
287,346,547 251,113,641 87.3 353,348,644 300,431,127 85.0 404,109,253 354,294,656 87.6
55,437,357 51,588,338 93.1 63,504,421 57,812,944 91.1 71,785,574 65,797,986 91.6
55,835,942 53,122,968 95.1 70,462,024 58,081,738 82.4 65,093,915 92,141,576 95.5
28,580,190 27,074,228 94.7 32,320,130 30,476,519 94.3 32,998,375 31,835,949 96.5
1,013,356 1,013,356 100 1,332,989 1,332,989 100 1,659,143 1,659,143 100
8,420,154 7,942,437 94.3 8,601,082 8,050,460 93.5 9,401,574 8,691,937 92.4
31,177,830 30,182,923 96.8 44,577,674 43,051,126 96.6 57,816,695 55,944,860 96.8
165,026 131,949 80.0 198,843 160,118 80.8 185,462 157,050 84.9
1,902,321 1,902,321 100 2,703,095 2,703,095 100 2,856,731 2,856,731 100
46,863,155 46,477,517 99.2 58,193,285 57,778,956 99.3 75,006,891 74,295,872 99.1
15,596,181 15,163,342 97.2 22,565,837 21,863,089 96.9 28,845,570 28,215,227 97.8
3,935,061 3,870,718 98.4 5,631,047 5,551,897 98.6 7,158,587 6,993,563 97.7
9,054,710 8,943,280 98.8 10,254,103 10,082,468 98.3 11,333,964 11,204,393 98.9
29,365,264 3,700,264 12.6 33,004,314 3,485,728 10.6 39,966,772 4,500,365 11.3
- 22 -
마. 시세 연도별 징수실적(1982~1987)
세목별 1982년 1983년 1984년
부과 징수 % 부과 징수 % 부과 징수 %
합 계
독 립 세
주 민 세
취 득 세
자 동 차 세
도 축 세
면 허 세
재 산 세
농 지 세
마 권 세
등 록 세
목 적 세
도시계획세
소방공동시설세
사 업 소 세
과년도시세
517,701,259
86,043,155
126,350,043
83,437,237
37,245,500
2,057,966
183,033
4,052,113
11,438,328
63,803,757
34,859,572
9,290,527
13,972,460
44,967,568
458,390,834
82,799,031
125,841,239
73,926,413
35,295,913
2,057,966
152,192
4,052,113
10,416,018
62,114,839
34,021,602
9,118,182
13,830,317
4,765,009
88.5
96.2
99.5
88.6
94.9
100
83.1
100
91.0
97.3
97.5
98.1
98.9
10.5
674,855,244
134,729,017
173,896,516
97,070,520
47,009,658
2,743,365
166,206
7,735,307
13,908,781
76,272,058
40,950,638
10,762,496
16,377,734
53,232,947
592,412,094
128,101,163
172,857,424
81,634,662
44,434,120
2,743,365
131,787
4,513,574
12,536,331
73,412,594
39,741,486
10,603,428
16,156,102
5,546,068
87.7
85.0
99.4
84.0
94.5
100
79.2
58.3
90.1
96.2
97.0
98.5
98.6
10.4
710,265,887
131,997,939
153,599,882
101,185,664
58,820,396
3,125,456
161,546
12,331,373
14,907,176
82,295,293
44,361,939
13,113,227
17,989,853
76,381,041
607,364,417
126,587,022
151,768,098
88,236,568
55,889,282
3,125,456
133,944
5,427,741
13,475,534
80,411,245
43,448,479
12,906,942
17,810,426
8,143,700
86.5
95.9
98.8
87.2
95.0
100
82.5
44.0
90.3
97.9
97.9
98.4
99.0
10.6
- 23 -
(단위:천원)1985년 1986년 1987년
부과 징수 % 부과 징수 % 부과 징수 %
781,786,427 656,687,709 83.9 826,096,309 706,010,083 85.4 977,658,359 840,449,139 85.9
131,122,370 126,209,700 96.2 132,081,934 125,197,070 94.7 161,072,826 154,220,973 95.7
162,991,262 162,220,872 99.5 169,788,572 169,124,740 99.6 227,054,921 226,613,903 99.8
116,651,876 101,314,950 86.8 129,109,568 113,315,297 87.7 150,402,658 131,238,847 87.3
69,525,490 65,460,790 94.1 81,649,032 76,066,302 93.1 6,968,830 89,411,372 92.2
3,730,228 3,730,228 100 4,240,016 4,234,569 99.8 4,445,862 4,445,862 100
36,483 30,883 84.6 38,595 33,448 86.6 25,118 22,747 90.6
15,957,136 7,068,361 44.2 9,411,644 9,411,644 100 11,821,806 11,821,806 100
10,657,749 9,625,896 90.3 11,575,193 10,386,337 89.7 12,808,439 11,752,033 91.8
91,385,275 89,848,414 98.3 104,187,613 101,318,248 97.2 107,876,109 105,135,837 97.5
49,933,455 48,974,994 98.1 52,437,940 51,446,437 98.1 55,166,655 53,813,195 97.5
14,952,754 14,685,859 98.2 16,758,258 16,433,174 98.0 18,567,360 17,973,570 96.8
19,550,284 19,403,551 99.2 21,331,601 21,155,567 99.1 24,932,265 24,704,793 99.1
95,292,065 8,113,209 8.5 93,486,343 7,867,251 8.4 106,515,551 9,294,201 8.7
- 24 -
바. 시세 연도별 징수실적(1988~1993)
세목별 1988년 1989년 1990년
부과 징수 % 부과 징수 % 부과 징수 %
합 계
보 통 세
취 득 세
등 록 세
주 민 세
자 동 차 세
도 축 세
농 지 세
담배소비세
마 권 세
면 허 세
재 산 세
목 적 세
도시계획세
소방공동시설세
사 업 소 세
과년도시세
1,156,950,910
259,529,313
347,983,426
201,071,137
120,332,551
3,977,523
19,221
0
14,755,251
10,982,884
117,860
59,442,043
21,734,804
10,470,212
106,534,681
1,108,470,377
250,378,901
346,046,024
179,200,836
111,715,779
3,977,523
16,450
0
14,755,251
10,982,884
117,860
58,315,770
21,197,178
10,470,212
11,295,709
88.0
86.5
99.4
89.1
92.8
100
85.6
0.0
100
100
100
98.1
97.5
100
10.6
1,715,952,119
261,618,619
441,010,372
251,420,349
159,861,139
3,836,946
21,388
369,638,424
13,969,353
0
0
71,352,041
26,955,008
0
116,268,476
1,558,945,958
250,751,017
439,816,924
224,659,511
148,025,640
3,836,946
19,467
369,638,424
13,969,353
0
0
70,268,078
26,353,809
0
11,606,789
90.8
95.8
99.7
89.4
92.6
100
91.0
100
100
0.0
0.0
98.5
97.8
0.0
10.0
1,982,644,369
328,628,718
477,865,866
294,753,049
211,403,676
3,539,006
19,624
407,258,243
0
0
0
97,330,437
30,481,836
0
131,363,914
1,801,750,226
314,554,988
476,930,143
266,059,911
193,306,441
3,539,006
19,362
407,258,243
0
0
0
94,792,032
30,040,423
0
15,249,407
90.8
95.7
99.8
90.3
91.4
100
98.7
100
0.0
0.0
0.0
97.4
98.6
0.0
11.6
- 25 -
(단위:천원)1991년 1992년 1993년
부과 징수 % 부과 징수 % 부과 징수 %
2,379,428,345 2,160,893,451 90.4 2,709,161,677 2,421,436,554 89.4 3,045,777,027 2,695,629,537 88.5
397,247,947 375,221,887 89.9 443,850,897 420,208,976 94.7 488,562,433 467,918,810 95.8
589,205,461 586,633,624 99.6 598,475,120 594,476,450 99.3 688,861,959 686,524,026 99.7
373,478,712 350,020,373 93.7 503,868,440 460,145,971 91.3 561,820,333 508,473,028 90.5
285,908,275 261,886,712 91.3 333,948,662 307,143,218 92.0 378,830,404 348,024,560 91.9
4,133,767 4,133,767 100 3,985,291 3,985,291 100 4,192,600 4,192,600 100
11,972 11,969 100 9,224 9,091 98.6 10,380 10,360 99.9
411,363,042 411,363,042 100 422,046,774 422,046,774 100 417,276,332 417,276,332 100
0 0 0.0 0 0 0.0 0 0 0.0
0 0 0.0 0 0 0.0 0 0 0.0
0 0 0.0 0 0 0.0 0 0 0.0
120,469,595 117,357,831 97.4 152,902,471 149,523,678 97.8 176,605,845 172,810,860 97.9
36,605,142 36,092,790 98.6 44,689,915 44,097,951 98.7 50,162,794 49,573,048 98.8
0 0 0.0 0 0 0.0 0 0 0.0
161,004,432 18,171,456 11.3 205,385,180 19,799,151 9.6 279,453,947 40,825,913 14.6
- 26 -
사. 시세 연도별 징수실적(1994~1998)
세목별 1994년 1995년
부과 징수 % 부과 징수 %
합 계
보 통 세
취 득 세
등 록 세
주 민 세
자 동 차 세
농 지 세
도 축 세
경주마권세
담배소비세
목 적 세
도시계획세
공동시설세
지역개발세
과년도시세
3,620,032,767
608,889,631
831,724,768
640,165,529
447,379,025
5,739
3,878,342
167,296
474,646,747
2,103,441,245
8,974,120
0
343,859,446
3,173,717,733
567,904,750
825,896,346
586,601,659
407,740,069
5,703
3,753,562
167,296
474,646,747
202,466,685
57,602,586
0
46,932,330
87.7
93.3
99.3
91.6
91.1
99.4
96.8
100
100
96.3
97.7
13.6
4,140,750,843
702,153,705
895,211,353
799,204,061
500,491,474
7,455
3,763,957
21,184,017
471,578,013
244,936,411
66,146,801
166,745
435,904,841
3,569,298,378
660,412,731
889,756,796
726,760,122
443,607,263
7,236
3,763,967
21,184,017
471,577,959
236,375,596
64,135,559
161,692
51,555,170
86.2
94.1
99.4
90.9
88.6
97.1
100
100
100
96.5
97.0
96.0
11.8
- 27 -
(단위:천원)1996년 1997년 1998년
부과 징수 % 부과 징수 % 부과 징수 %
4,745,800,593
768,485,149
1,104,611,686
890,824,424
529,566,921
6,454
4,610,839
54,518,892
508,365,844
254,085,715
73,250,261
222,844
557,251,564
4,067,806,138
721,827,805
1,099,775,711
812,069,790
469,435,893
6,260
4,358,860
54,518,892
508,365,844
247,826,650
71,890,670
216,502
77,513,261
85.7
93.9
99.6
91.2
88.6
97.0
94.5
100
100
97.5
98.1
97.2
13.9
55,303,337,874
876,350,816
1,197,195,281
1,060,085,153
584,578,237
5,374
5,669,374
82,907,245
520,263,624
262,780,217
79,277,151
204,549
634,020,853
4,517,081,908
819,244,376
1,189,730,685
963,630,967
507,325,942
5,013 5,66
9,374
82,907,245
520,263,624
254,907,218
77,392,843
193,313
95,811,308
85.2
93.5
99.4
90.9
86.8
93.3
100
100
100
97.0
97.6
94.5
15.1
5,296,159,808
622,609,098
915,649,411
1,332,307,951
602,940,582
8,708
4,855,915
81,521,310
517,461,048
265,544,112
87,504,009
314,503
776,217,690
4,178,809,395
571,134,485
911,371,332
1,161,981,634
516,244,414
8,704
4,855,915
81,521,310
517,461,048
252,562,051
83,405,453
292,361
77,970,688
80.3
91.7
99.5
87.2
85.6
100
100
100
100
95.1
95.3
93.0
10.0
- 28 -
아. 시세 연도별 징수실적(1999) (단위:천원)
세 목 별 1999년
부과액 징수액 결손처분액 미수액 징수율
합 계
보 통 세
취 득 세
등 록 세
주 민 세
자 동 차 세
농 지 세
도 축 세
경 주 마 권 세
담 배 소 비 세
목 적 세
도 시 계 획 세
공 동 시 설 세
지 역 개 발 세
과 년 도 시 세
5,950,483,264
866,203,946
1,342,827,547
1,244,675,130
523,813,549
4,963
4,168,420
105,233,066
471,487,437
272,297,071
91,535,253
272,561
1,027,964,321
4,775,951,060
834,056,826
1,339,503,533
1,104,590,811
450,800,265
4,905
4,168,420
105,233,066
471,487,437
259,867,871
87,582,961
246,726
118,408,239
79,812,548
284
0
7,753,102
74,384
0
0
0
0
2,162
0
0
71,982,616
1,094,719,656
32,146,836
3,324,014
132,331,217
72,938,900
58
0
0
0
12,427,038
3,952,292
25,835
837,573,466
80.3
96.3
99.8
88.7
86.1
98.8
100
100
100
95.4
95.7
90.5
11.5
- 29 -
자. 시세 연도별 징수실적(2000) (단위:천원)
세 목 별 2000년
부과액 징수액 결손처분액 미수액 징수율
합 계
보 통 세
취 득 세
등 록 세
주 민 세
자 동 차 세
주 행 세
농 업 소 득 세
도 축 세
경 주 마 권 세
담 배 소 비 세
목 적 세
도 시 계 획 세
공 동 시 설 세
지 역 개 발 세
과 년 도 시 세
6,636,848,775
858,591,403
1,404,866,796
1,548,981,785
542,128,745
61,716,170
3,782
4,260,664
178,708,724
516,109,214
279,647,070
96,234,932
525,173
1,145,074,317
5,360,464,609
815,764,828
1,401,695,582
1,430,354,721
469,527,686
61,716,170
3,578
4,260,664
178,708,724
516,109,214
269,964,446
92,869,127
466,231
119,023,638
198,065,748
309,522
101,476
24,171,045
488,546
0
0
0
0
0
53,130
60,573
350
172,881,106
1,078,318,418
42,517,053
3,069,738
94,456,019
72,112,513
0
204
0
0
0
9,629,494
3,305,232
58,592
853,169,573
80.8
95.0
99.8
92.3
86.6
100
94.6
100
100
100
96.5
96.5
88.8
10.4
- 30 -
차. 시세 연도별 징수실적(2001) (단위:천원)
세 목 별 2001년
부과액 징수액 결손처분액 미수액 징수율
합 계
보 통 세
취 득 세
등 록 세
주 민 세
자 동 차 세
농 업 소 득 세
도 축 세
경 주 마 권 세
담 배 소 비 세
주 행 세
목 적 세
도 시 계 획 세
공 동 시 설 세
지 역 개 발 세
지 방 교 육 세
과 년 도 시 세
8,385,562,099
1,073,862,768
1,742,416,766
1,661,467,426
497,697,155
5,392
3,848,035
244,921,715
557,478,420
120,795,023
287,015,694
95,542,393
621,931
972,596,733
1,127,292,648
7,108,612,818
1,044,706,484
1,739,572,799
1,496,852,781
442,159,049
5,392
3,848,035
244,921,715
557,478,420
120,795,023
279,498,862
93,299,241
577,017
950,153,486
134,744,514
241,099,499
764,083
505,912
59,685,711
1,063,297
0
0
0
0
0
69,262
24,508
194
405,274
178,581,258
1,035,849,782
28,392,201
2,338,055
104,928,934
54,474,809
0
0
0
0
0
7,447,570
2,218,644
44,720
22,037,973
813,966,876
84.8
97.3
99.8
90.1
88.8
100
100
100
100
100
97.4
97.7
92.8
97.7
12.0
- 31 -
카. 시세 연도별 징수실적(2002) (단위:천원)
세 목 별 2002년
부과액 징수액 결손처분액 미수액 징수율
합 계
보 통 세
취 득 세
등 록 세
주 민 세
자 동 차 세
농 업 소 득 세
도 축 세
레 저 세
담 배 소 비 세
주 행 세
목 적 세
도 시 계 획 세
공 동 시 설 세
지 역 개 발 세
지 방 교 육 세
과 년 도 시 세
9,738,588,271
1,525,887,833
2,298,103,520
1,794,938,557
456,282,432
4,749
3,893,306
326,425,219
502,792,778
256,894,682
295,965,605
99,663,954
598,120
1,122,942,597
1,054,194,919
8,566,358,973
1,487,845,238
2,289,301,605
1,655,524,808
407,920,716
4,749
3,766,888
326,425,219
502,792,778
256,894,682
289,352,713
97,782,862
567,488
1,104,282,605
143,896,622
267,023,348
1,021,948
3,408,721
50,110,362
1,137,326
0
0
0
0
0
68,059
18,136
60
969,558
210,289,178
905,205,950
37,020,647
5,393,194
89,303,387
47,224,390
0
126,418
0
0
0
6,544,833
1,862,956
30,572
17,690,434
700,009,119
88.0
97.5
99.6
92.2
89.4
100
96.8
100
100
100
97.8
98.1
94.9
98.3
13.3
- 32 -
타. 시세 연도별 징수실적(2003) (단위:천원)
세 목 별 2003년
부과액 징수액 결손처분액 미수액 징수율
합 계
보 통 세
취 득 세
등 록 세
주 민 세
자 동 차 세
농 업 소 득 세
도 축 세
레 저 세
담 배 소 비 세
주 행 세
목 적 세
도 시 계 획 세
공 동 시 설 세
지 역 개 발 세
지 방 교 육 세
과 년 도 시 세
9,944,421,556
7,413,609,655
1,585,923,440
2,308,158,608
1,954,986,836
461,713,627
3,117
3,488,937
259,159,865
552,174,368
288,000,857
2,530,811,901
331,182,343
107,892,694
619,998
1,135,333,233
955,783,633
8,843,280,571
7,161,221,253
1,550,343,022
2,303,461,146
1,788,485,078
416,109,449
3,117
3,484,351
259,159,865
552,174,368
288,000,857
1,682,059,318
323,239,868
105,720,973
591,775
1,117,785,578
134,721,124
337,657,329
83,658,473
818,112
627,678
76,545,239
5,667,444
0
0
0
0
0
253,998,856
103,183
73,463
1,749
1,785,684
252,034,777
763,483,656
168,729,929
34,762,306
4,069,784
89,956,519
39,936,734
0
4,586
0
0
0
594,753,727
7,839,292
2,098,258
26,474
15,761,971
569,027,732
89.9
96.6
97.8
99.8
91.5
90.1
100
99.9
100
100
100
66.5
97.6
98.0
95.4
98.5
14.1
- 33 -
파. 시세 연도별 징수실적(2004) (단위:천원)
세 목 별 2004년
부과액 징수액 결손처분액 미수액 징수율
합 계
보 통 세
취 득 세
등 록 세
주 민 세
자 동 차 세
농 업 소 득 세
도 축 세
레 저 세
담 배 소 비 세
주 행 세
목 적 세
도 시 계 획 세
공 동 시 설 세
지 역 개 발 세
지 방 교 육 세
과 년 도 시 세
9,552,013,126
7,059,251,059
1,423,137,192
1,888,727,892
2,073,448,827
471,397,753
3,010
4,076,145
207,495,236
599,720,878
391,244,126
2,492,762,067
420,826,435
124,254,662
623,958
1,124,693,182
822,363,830
8,504,963,328
6,741,349,903
1,385,291,321
1,872,217,264
1,861,086,369
420,215,554
3,010
4,076,145
207,495,236
599,720,878
391,244,126
1,763,613,425
408,823,579
121,459,079
589,760
1,100,749,436
131,991,571
341,228,384
122,161,454
1,797,954
5,109,204
109,598,628
5,655,668
0
0
0
0
0
219,066,930
196,989
94,492
1,357
2,615,774
216,158,318
705,821,414
195,739,702
36,047,917
11,401,424
102,763,830
45,526,531
0
0
0
0
0
510,081,712
11,805,867
2,701,091
32,841
21,327,972
474,213,941
89.0
95.5
97.3
99.1
89.8
89.1
100
100
100
100
100
70.7
97.1
97.8
94.5
97.9
16.1
- 34 -
하. 시세 연도별 징수실적(2005) (단위:천원)
세 목 별 2005년
부과액 징수액 결손처분액 미수액 징수율
합 계
보 통 세
취 득 세
등 록 세
주 민 세
자 동 차 세
농 업 소 득 세
도 축 세
레 저 세
담 배 소 비 세
주 행 세
목 적 세
도 시 계 획 세
공 동 시 설 세
지 역 개 발 세
지 방 교 육 세
과 년 도 시 세
9,807,054,853
7,424,102,385
1,753,221,785
1,821,437,680
2,222,376,428
476,745,443
0
3,880,490
183,856,942
523,328,826
439,254,791
2,382,952,468
514,373,205
118,415,989
542,854
1,013,689,465
735,930,955
8,878,924,347
7,125,012,104
1,713,729,935
1,814,059,405
2,013,751,344
433,215,857
0
3,815,004
183,856,942
523,328,826
439,254,791
1,753,912,243
501,500,915
115,535,468
519,259
993,960,701
142,395,900
295,331,400
107,106,724
4,222,395
2,092,656
96,443,268
4,348,405
0
0
0
0
0
188,224,676
527,920
248,003
1,814
2,015,100
185,431,839
632,799,106
191,983,557
35,269,455
5,285,619
112,181,816
39,181,181
0
65,486
0
0
0
440,815,549
12,344,370
2,632,518
21,781
17,713,664
408,103,216
90.5
96.0
97.7
99.6
90.6
90.9
0.0
98.3
100
100
100
73.6
97.5
97.6
95.7
98.1
19.3
- 35 -
거. 시세 연도별 징수실적(2006) (단위:천원)
세 목 별 2006년
부과액 징수액 결손처분액 미수액 징수율
합 계
보 통 세
취 득 세
등 록 세
주 민 세
자 동 차 세
농 업 소 득 세
도 축 세
레 저 세
담 배 소 비 세
주 행 세
목 적 세
도 시 계 획 세
공 동 시 설 세
지 역 개 발 세
지 방 교 육 세
과 년 도 시 세
10,987,206,777
8,414,335,212
1,964,691,442
2,143,310,559
2,601,121,293
524,254,105
0
3,747,557
90,667,134
582,783,423
503,759,699
2,572,871,565
612,268,931
134,848,863
592,610
1,084,284,726
740,876,435
10,005,542,624
8,069,195,041
1,913,494,594
2,121,595,963
2,381,330,948
471,861,588
0
3,701,692
90,667,134
582,783,423
503,759,699
1,936,347,583
599,710,595
131,797,509
558,955
1,059,130,488
145,150,036
271,209,243
102,466,329
5,028,965
3,922,749
85,818,815
7,695,800
0
0
0
0
0
168,742,914
924,198
404,792
2,800
3,632,926
163,778,198
710,454,910
242,673,842
46,167,883
17,791,847
133,971,530
44,696,717
0
45,865
0
0
0
467,781,068
11,634,138
2,646,562
30,855
21,521,312
431,948,201
91.1
95.9
97.4
99.0
91.6
90.0
0.0
98.8
100
100
100
75.3
97.9
97.7
94.3
97.7
19.5
- 36 -
너. 시세 연도별 징수실적(2007) (단위:천원)
세 목 별 2007년
부과액 징수액 결손처분액 미수액 징수율
합 계
취 득 세
등 록 세
면 허 세
주 민 세
자 동 차 세
농 업 소 득 세
도 축 세
레 저 세
담 배 소 비 세
주 행 세
도 시 계 획 세
지 역 개 발 세
공 동 시 설 세
지 방 교 육 세
과 년 도 시 세
11,340,129,688
1,708,286,845
1,972,566,305
0
3,048,090,219
565,464,084
0
3,838,492
107,128,641
560,689,959
589,062,272
734,202,386
542,838
139,514,902
1,119,259,316
791,483,429
10,310,204,718
1,680,880,686
7,876,864,407
0
2,889,117,746
513,826,014
0
3,807,288
107,128,641
560,689,959
589,062,272
721,596,451
521,825
136,967,893
1,080,741,711
148,999,825
327,628,460
6,728,166
25,759,303
0
69,641,923
11,407,917
0
0
0
0
0
2,037,474
9,841
679,809
9,469,926
201,894,101
702,296,510
20,677,993
69,942,595
0
89,330,550
40,230,153
0
31,204
0
0
0
10,568,491
11,172
1,867,200
29,047,679
440,589,503
90.9
98.4
95.1
0.0
94.8
90.9
0.0
99.2
100
100
100
98.3
96.1
98.2
96.6
18.8
- 37 -
더. 시세 연도별 징수실적(2008) (단위:천원)
세 목 별 2008년
부과액 징수액 결손처분액 미수액 징수율
합 계
취 득 세
등 록 세
면 허 세
주 민 세
특별시재산세
자 동 차 세
농 업 소 득 세
도 축 세
레 저 세
담 배 소 비 세
주 행 세
도 시 계 획 세
지 역 개 발 세
공 동 시 설 세
지 방 교 육 세
과 년 도 시 세
12,363,635,979
1,704,460,738
1,912,398,395
0
3,341,308,025
653,630,596
612,670,517
0
3,923,468
117,400,035
557,955,988
493,819,794
848,513,490
513,644
145,450,574
1,189,666,706
781,924,009
11,295,076,614
1,667,349,163
1,822,784,697
0
3,155,403,754
639,830,626
558,336,413
0
3,923,468
117,400,035
557,955,988
493,819,794
831,598,907
485,582
142,478,695
1,149,548,706
154,160,786
295,637,668
5,159,014
15,641,251
0
71,262,678
1,655,916
7,263,949
0
0
0
0
0
2,101,456
11,194
557,903
6,366,183
185,614,124
772,921,697
31,952,561
73,972,447
0
114,641,593
12,144,054
47,070,155
0
0
0
0
0
14,813,127
16,868
2,413,976
33,751,817
442,145,099
91.4
97.8
95.3
0.0
94.4
97.9
91.1
0.0
100
100
100
100
98.0
94.5
98.0
96.6
19.7
- 38 -
러. 시세 연도별 징수실적(2009) (단위:천원)
세 목 별 2009년
부과액 징수액 결손처분액 미수액 징수율
합 계
취 득 세
등 록 세
면 허 세
주 민 세
특별시재산세
자 동 차 세
농 업 소 득 세
도 축 세
레 저 세
담 배 소 비 세
주 행 세
도 시 계 획 세
지 역 개 발 세
공 동 시 설 세
지 방 교 육 세
과 년 도 시 세
11,775,670,763
1,542,026,024
1,853,871,593
0
2,967,803,171
678,383,977
621,961,654
0
3,992,698
122,293,143
641,452,865
437,202,352
837,726,977
453,328
140,916,705
1,178,618,727
748,967,549
10,826,303,482
1,511,159,272
1,840,404,312
0
2,758,552,366
663,728,199
568,720,929
0
3,992,698
122,293,143
641,452,865
437,202,352
821,200,509
429,267
137,906,747
1,153,156,408
166,104,415
249,269,123
6,682,570
4,727,345
0
89,961,641
1,422,532
3,460,817
0
0
0
0
0
1,396,591
8,937
333,739
2,713,524
141,561,427
700,098,158
24,184,182
8,739,936
0
122,289,164
13,233,246
49,779,908
0
0
0
0
0
15,129,877
15,124
2,676,219
22,748,795
441,301,707
91.9
98.0
99.3
0.0
92.9
97.8
91.4
0.0
100
100
100
100
98.0
94.7
97.9
97.8
22.2
- 39 -
머. 시세 연도별 징수실적(2010) (단위:천원)
세 목 별 2010년
부과액 징수액 불납결손액 미수액 징수율
합 계 11,988,316,948 10,953,331,042 265,426,282 769,559,624 91.4
취 득 세 1,370,328,863 1,347,608,766 3,462,568 19,257,529 98.3
등 록 세 1,618,263,154 1,608,564,544 1,469,431 8,229,179 99.4
면 허 세 0 0 0 0 0.0
주 민 세 -67,812,060 -74,542,928 1,681,961 5,048,907 109.9
지 방 소 득 세 3,125,373,855 2,889,770,612 79,724,568 155,878,675 92.5
특별시재산세 831,633,694 813,907,162 1,658,387 16,068,145 97.9
자 동 차 세 643,282,622 586,198,378 4,916,663 52,167,581 91.1
농 업 소 득 세 0 0 0 0 0.0
도 축 세 5,023,827 5,023,827 0 0 100
레 저 세 129,429,385 129,429,385 0 0 100
지 방 소 비 세 427,677,034 427,677,034 0 0 100
담 배 소 비 세 565,227,282 565,227,282 0 0 100
주 행 세 345,884,038 345,884,038 0 0 100
도 시 계 획 세 915,928,539 897,676,281 1,831,743 16,420,515 98.0
지 역 개 발 세 397,226 385,057 1,342 10,827 96.9
공 동 시 설 세 155,986,942 152,883,301 333,873 2,769,768 98.0
지 방 교 육 세 1,123,638,199 1,097,410,837 2,709,580 23,517,782 97.7
과 년 도 수 입 798,054,348 160,227,466 167,636,166 470,190,716 20.1
- 40 -
버. 시세 연도별 징수실적(2011) (단위:천원)
세 목 별 2011년
부과액 징수액 불납결손액 미수액 징수율
합 계 12,797,035,444 11,698,959,962 232,294,671 865,780,811 91.4
취 득 세 2,828,692,865 2,794,054,457 10,378,862 24,259,546 98.8
등 록 면 허 세 0 0 0 0 0
레 저 세 161,237,895 161,237,895 0 0 100
지 방 소 비 세 464,867,181 464,867,181 0 0 100
지역자원시설세 169,908,950 166,240,984 692,265 2,975,701 97.8
지 방 교 육 세 1,153,970,086 1,125,759,839 4,354,060 23,856,187 97.6
주 민 세 14,834,652 7,570,747 1,902,635 5,361,270 51
지 방 소 득 세 3,717,062,033 3,496,481,432 38,686,305 181,894,296 94.1
특별시재산세 1,796,858,030 1,757,729,350 4,235,231 34,893,449 97.8
자 동 차 세 1,065,053,231 1,008,260,505 6,971,562 49,821,164 94.7
담 배 소 비 세 557,798,867 557,798,867 0 0 100
도 축 세 526,622 526,622 0 0 100
도 시 계 획 세 717,490 550,090 5,809 161,591 76.7
과 년 도 수 입 865,507,542 157,881,993 165,067,942 542,557,607 18.2
- 41 -
서. 시세 연도별 징수실적(2012) (단위:천원)
세 목 별 2012년
부과액 징수액 불납결손액 미수액 징수율
합 계 13,494,278,885 12,244,119,111 190,321,699 1,059,838,075 90.7
취 득 세 2,881,273,685 2,842,823,288 2,389,529 36,060,868 98.7
등 록 면 허 세 0 0 0 0 0
레 저 세 158,804,242 158,804,242 0 0 100
지 방 소 비 세 469,755,233 469,755,233 0 0 100
지역자원시설세 183,804,581 180,049,956 127,524 3,627,101 98
지 방 교 육 세 1,144,350,251 1,115,751,263 2,557,387 26,041,601 97.5
주 민 세 34,493,132 26,930,208 1,508,300 6,054,624 78.1
지 방 소 득 세 4,092,420,730 3,854,388,720 42,550,245 195,481,765 94.2
재 산 세 1,871,595,418 1,829,829,560 1,878,934 39,886,924 97.8
자 동 차 세 1,114,670,317 1,056,847,414 5,798,254 52,024,649 94.8
담 배 소 비 세 543,095,686 543,095,686 0 0 100
도 축 세 0 0 0 0 0
도 시 계 획 세 87,918 32,357 1,208 54,353 36.8
과 년 도 수 입 999,927,692 165,811,184 133,510,318 700,606,190 16.6
- 42 -
어. 시세 연도별 징수실적(2013) (단위:천원)
세 목 별 2013년
부과액 징수액 불납결손액 미수액 징수율
합 계 13,152,069,780 11,791,579,313 173,418,667 1,187,071,800 89.7
취 득 세 2,505,719,694 2,481,094,191 2,278,757 22,346,746 99
등 록 면 허 세 0 0 0 0 0
레 저 세 155,206,859 155,206,859 0 0 100
지 방 소 비 세 480,403,432 480,403,432 0 0 100
지역자원시설세 186,519,049 182,745,835 71,816 3,701,398 98
지 방 교 육 세 1,113,011,156 1,085,509,460 1,220,172 26,281,524 97.5
주 민 세 43,516,201 35,720,392 522,255 7,273,554 82.1
지 방 소 득 세 3,934,703,592 3,746,893,066 52,986,966 134,823,560 95.2
재 산 세 1,864,510,086 1,819,420,358 1,413,196 43,676,532 97.6
자 동 차 세 1,146,892,656 1,092,193,369 1,855,541 52,843,746 95.2
담 배 소 비 세 524,485,669 524,485,669 0 0 100
도 축 세 0 0 0 0 0
도 시 계 획 세 -53,725 -76,283 3,316 19,242 142
과 년 도 수 입 1,197,155,111 187,982,965 113,066,648 896,105,498 15.7
- 43 -
저. 시세 연도별 징수실적(2014) (단위:천원)
세 목 별 2014년
부과액 징수액 불납결손액 미수액 징수율
합 계 14,674,287,629 13,249,613,093 262,461,597 1,162,212,939 90.3
취 득 세 3,329,021,749 3,311,172,838 2,032,757 15,816,154 99.5
등 록 면 허 세 0 0 0 0 0
레 저 세 149,690,608 149,690,608 0 0 100
지 방 소 비 세 977,586,994 977,586,994 0 0 100
지역자원시설세 235,610,217 231,655,599 67,707 3,886,911 98.3
지 방 교 육 세 1,213,962,201 1,187,904,707 1,166,335 24,891,159 97.9
주 민 세 382,893,849 374,729,141 842,716 7,321,992 97.9
지 방 소 득 세 3,494,234,194 3,324,651,128 35,848,091 133,734,975 95.1
재 산 세 1,949,835,799 1,909,416,456 879,326 39,540,017 97.9
자 동 차 세 1,115,636,444 1,063,527,019 2,069,774 50,039,651 95.3
담 배 소 비 세 542,313,477 542,313,477 0 0 100
도 축 세 0 0 0 0 0
도 시 계 획 세 -185,835 -222,212 0 36,377 119.6
과 년 도 수 입 1,283,687,932 177,187,338 219,554,891 886,945,703 13.8
- 44 -
2. 자치구세 연도별 징수현황
(단위:천원)
세목별
1996년 1997년 1998년
부과 징수 % 부과 징수 % 부과 징수 %
합 계
재 산 세
면 허 세
사업소세
종합토지세
과년도분
907,234,775
164,491,935
97,755,251
103,092,111
464,617,173
77,278,305
822,792,381
161,080,161
90,143,535
102,628,057
448,358,567
20,582,061
90.7
97.9
92.2
99.5
96.5
26.6
906,021,590
172,879,678
72,142,049
110,029,650
472,117,002
78,853,211
815,491,681
168,542,646
66,970,637
109,368,249
451,594,394
19,015,755
90.0
97.5
92.8
99.4
95.7
24.1
884,637,742
182,575,976
77,597,026
96,057,846
439,181,423
89,225,471
765,624,361
174,908,429
70,804,582
95,091,113
410,075,206
14,745,031
86.5
95.8
91.2
99.0
93.4
16.5
세목별
1999년 2000년 2001년
부과 징수 % 부과 징수 % 부과 징수 %
합 계
재 산 세
면 허 세
사업소세
종합토지세
과년도분
924,469,766
191,174,419
74,579,168
96,792,077
441,400,769
119,523,333
790,172,680
184,264,054
67,423,494
96,039,475
417,417,456
25,028,201
85.5
95.9
90.4
99.2
94.6
20.9
986,455,662
204,407,348
72,919,522
116,443,623
457,653,025
135,032,144
843,733,919
197,950,925
66,528,742
115,654,472
438,461,037
25,138,743
85.5
96.8
9.1
99.3
95.8
18.6
955,630,346
210,403,421
16,705,106
128,956,329
463,727,766
135,837,724
825,467,592
205,248,062
15,373,646
128,482,929
448,004,409
28,358,546
86.4
97.5
92.0
99.6
96.6
20.9
- 45 -
(단위:천원)
세목별
2002년 2003년 2004년
부과 징수 % 부과 징수 % 부과 징수 %
합 계
재 산 세
면 허 세
사업소세
종합토지세
과년도분
973,808,757
217,539,127
18,646,822
142,336,420
477,799,872
117,486,516
864,284,621
212,824,190
17,332,263
141,947,517
466,067,542
26,113,106
88.8
97.8
93.0
99.7
97.5
22.2
1,064,311,383
244,615,197
19,022,441
155,864,583
553,770,885
91,038,277
969,871,763
239,171,736
17,538,059
155,502,375
541,454,615
16,204,978
91.1
97.8
92.2
99.8
97.8
17.8
1,316,015,664
297,834,490
20,327,634
166,302,139
752,659,941
78,891,460
1,221,371,915
290,988,035
18,546,433
165,693,901
730,721,436
15,422,110
92.8
97.7
91.2
99.6
97.1
19.5
세목별
2005년 2006년 2007년
부과 징수 % 부과 징수 % 부과 징수 %
합 계
재 산 세
면 허 세
사업소세
종합토지세
과년도분
1,224,234,367
935,623,809
21,347,219
181,053,261
-4,339,935
90,550,013
1,132,807,209
912,884,048
19,430,298
180,435,428
-4,533,271
24,590,706
92.5
97.6
91.0
99.7
104.5
27.2
1,389,345,276
1,074,834,085
22,960,705
203,062,715
2,657,828
85,829,943
1,300,870,382
1,051,975,274
20,885,272
202,406,556
1,779,285
23,823,995
93.6
97.9
91.0
99.7
66.9
27.8
1,663,519,862
1,339,129,936
22,411,473
221,014,557
-2,207,534
83,171,430
1,575,622,927
1,314,820,138
20,433,278
220,423,796
-2,263,802
22,209,517
94.7
98.2
91.2
99.7
102.5
26.7
- 46 -
(단위:천원)
세목별
2008년 2009년 2010년
부과 징수 % 부과 징수 % 부과 징수 %
합 계
재 산 세
면 허 세
사업소세
종합토지세
과년도분
1,318,857,834
981,136,235
20,808,980
245,318,704
-4,078,30
75,672,223
1,242,594,812
960,174,691
18,940,009
244,801,709
-4,098,845
22,777,248
94.2
97.9
91.0
99.8
100.5
30.1
1,164,172,647
825,374,387
20,842,246
251,201,176
-322,709
67,077,547
1,096,402,643
807,148,073
18,958,622
250,509,225
-372,476
20,159,199
94.2
97.8
91.0
99.7
115.4
30.1
1,185,694,576
21,845,863
16,764,567
254,752,389
833,314,033
-817,106
1,121,508,516
20,033,523
16,339,668
254,480,707
815,419,664
-817,106
94.6
91.7
97.5
99.9
97.9
100
세 목 별
2011년
부과액 징수액 불납결손액 미수액 징수율
합 계
등 록 면 허 세
주 민 세
지 방 소 득 세
재 산 세
과 년 도 분
1,274,308,222
336,762,630
1,109,073
29,772,999
852,887,941
53,775,579
1,215,003,948
334,943,474
837,662
29,673,760
832,969,597
16,579,455
10,588,228
177,780
4,924
4,989
1,995,812
8,404,723
48,716,046
1,641,376
266,487
94,250
17,922,532
28,791,401
95.3
99.5
75.5
99.7
97.7
30.8
- 47 -
(단위:천원)
세 목 별
2012년
부과액 징수액 불납결손액 미수액 징수율
합 계
등 록 면 허 세
주 민 세
지 방 소 득 세
재 산 세
과 년 도 분
1,256,049,932
317,479,215
316,999
561,369
881,736,268
55,956,081
1,192,847,054
315,551,303
289,402
542,695
860,963,599
15,500,055
7,634,048
145,177
848
0
942,934
6,545,089
55,568,830
1,782,735
26,749
18,674
19,829,735
33,910,937
95.0
99.4
91.3
96.7
97.6
27.7
세 목 별
2013년
부과액 징수액 불납결손액 미수액 징수율
합 계
등 록 면 허 세
주 민 세
지 방 소 득 세
재 산 세
과 년 도 분
1,261,066,903
332,642,442
122,651
-512,529
867,107,420
61,706,919
1,189,020,929
330,470,307
115,153
-519,047
843,435,250
15,519,266
3,775,564
48,705
0
0
788,131
2,938,728
68,270,410
2,123,430
7,498
6,518
22,884,039
43,248,925
94.3
99.3
93.9
101.3
97.3
25.1
- 48 -
(단위:천원)
세 목 별
2014년
부과액 징수액 불납결손액 미수액 징수율
합 계 1,333,629,301 1,252,905,734 6,849,755 73,873,812 93.9
등 록 면 허 세 354,103,997 351,119,406 170,021 2,814,570 99.2
주 민 세 264,033 253,033 370 10,630 95.8
지 방 소 득 세 0 0 0 0 0
재 산 세 902,608,524 882,231,413 465,238 19,911,873 97.7
과 년 도 분 76,652,747 19,301,882 6,214,126 51,136,739 25.2
- 49 -
3. 2014년 지방세 결산실적
가. 서울특별시(시⋅구세 총괄) (단위:천원)현 / 과 세목명 부과액 징수액 불납결손액 미수액 징수율
합 계 16,007,916,930 14,502,518,827 269,311,352 1,236,086,751 90.6
현년도
소 계 14,647,576,251 14,306,029,607 43,542,335 298,004,309 97.7
특별, 광역시세계 13,390,599,697 13,072,425,755 42,906,706 275,267,236 97.6
구 세 계 1,256,976,554 1,233,603,852 635,629 22,737,073 98.1
군 세 계 0 0 0 0 0
취 득 세 3,329,021,749 3,311,172,838 2,032,757 15,816,154 99.5
등 록 면 허 세 354,103,997 351,119,406 170,021 2,814,570 99.2
레 저 세 149,690,608 149,690,608 0 0 100
지 방 소 비 세 977,586,994 977,586,994 0 0 100
지역자원시설세 235,610,217 231,655,599 67,707 3,886,911 98.3
지 방 교 육 세 1,213,962,201 1,187,904,707 1,166,335 24,891,159 97.9
주 민 세 383,157,882 374,982,174 843,086 7,332,622 97.9
지 방 소 득 세 3,494,234,194 3,324,651,128 35,848,091 133,734,975 95.1
재 산 세 2,852,444,323 2,791,647,869 1,344,564 59,451,890 97.9
자 동 차 세 1,115,636,444 1,063,527,019 2,069,774 50,039,651 95.3
담 배 소 비 세 542,313,477 542,313,477 0 0 100
도 축 세 0 0 0 0 0
도 시 계 획 세 -185,835 -222,212 0 36,377 119.6
과년도
소 계 1,360,340,679 196,489,220 225,769,017 938,082,442 14.4
특별, 광역시세계 1,283,687,932 177,187,338 219,554,891 886,945,703 13.8
구 세 계 76,652,747 19,301,882 6,214,126 51,136,739 25.2
- 50 -
나. 2014년도 자치단체별 시세, 구세 징수실적
자치단체명 합계시
소계 취득세 레저세
합 계 14,502,518,827 13,249,613,093 3,311,172,838 149,690,608
서 울 특 별 시 2,307,731,343 2,307,731,343 -132,226 0
종 로 구 626,660,517 577,482,251 136,485,571 4,985,664
중 구 1,002,940,049 926,460,042 158,931,770 1,569,069
용 산 구 484,995,961 437,082,762 157,076,176 1,354,363
성 동 구 317,808,142 284,253,892 103,622,457 0
광 진 구 241,671,627 211,905,114 68,640,336 0
동 대 문 구 289,123,021 260,086,819 84,421,553 23,931,820
중 랑 구 213,574,474 192,880,616 74,990,360 15,952,395
성 북 구 266,689,490 237,752,453 76,534,104 6,262,772
강 북 구 146,995,543 130,916,634 43,032,806 9,532,423
도 봉 구 154,779,617 138,269,677 43,163,676 9,335,938
노 원 구 240,989,959 213,547,995 72,664,849 0
은 평 구 231,326,103 205,021,379 82,905,622 0
서 대 문 구 227,529,581 203,411,489 69,971,723 0
마 포 구 487,090,964 438,929,064 162,181,857 0
양 천 구 324,164,046 288,674,986
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