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