지방세외수입연감

2007

발((간((등((록((번((호

11-1310000-000302-10

일 러 두 기

1. 본 통계는 2006 회계년도 지방자치단체의 세외수입 부과 및

징수실적을 회계별, 단체별, 항목별로 집계․분류한 것임

2. 자료의 편제는 크게 세외수입 개요와 세외수입 통계로 구

성하였으며, 세외수입 통계는 총괄, 특별시, 광역시, 도,

시, 군, 구로 각각 구분하였음

3. 통계의 기준시점은 부과실적은 2006. 12. 31일까지의 누계액,

징수실적은 2007. 2. 28일까지의 결산액임

4. 통계의 종류 및 서식은 과거의 내용과 지속성을 유지하기 위해

가급적 변형을 하지 않았으나, ‘05년도 결산분부터는 기존에

사업수입과 사업외수입으로 동일하게 구분하던 공기업 특별회계와

기타 특별회계를 각각 별도의 세입항목으로 구분 작성하였음

5. 본 통계에 수록된 세외수입의 모든 계수는 공식 계수임

1

목 차

제 1 편 세외수입 개요

1. 세외수입 종류 및 내용 ···························································································································· 7

2. 세외수입 관련제도 변천 ························································································································ 10

3. 세외수입 규모변화 ·································································································································· 14

4. 2006 세외수입 규모 ······························································································································ 19

제 2 편 세외수입 징수실적

제 1 장 총 괄 ······································································································ 29

1. 결산규모 ··················································································································································· 30

2. 단체별 규모 ············································································································································· 30

3. 전년대비 징수실적 ································································································································· 32

4. 회계별․단체별 징수실적 ··················································································································· 33

4-1 회계별 ·············································································································································· 33

4-2 단체별 ·············································································································································· 36

5. 특별회계 사업별 징수실적 ··················································································································· 38

6. 단체별 구성비율 ····································································································································· 40

7. 경상적 세외수입 징수실적 ··················································································································· 44

7-1 항목별 ·············································································································································· 44

7-2 단체별 ·············································································································································· 46

8. 임시적 세외수입 징수실적 ··················································································································· 48

8-1 항목별 ·············································································································································· 48

8-2 단체별 ·············································································································································· 50

9. 지난년도 수입세외 수입 징수실적 ···································································································· 52

10. 연도별 신장추세 ···································································································································· 54

10-1 항목별 ············································································································································ 54

10-2 단체별 ············································································································································ 56

2

제 2 장 특별시․광역시․도 ················································································ 59

1. 결산규모 ················································································································································ 60

2. 전년대비 징수실적 ···························································································································· 62

3. 회계별․단체별 징수실적 ················································································································ 63

3-1 회계별 ·············································································································································· 63

3-2 단체별 ·············································································································································· 66

4. 특별회계 사업별 징수실적 ················································································································ 68

5. 경상적 세외수입 징수실적 ················································································································ 70

5-1 항목별 ·············································································································································· 70

5-2 단체별 ·············································································································································· 72

6. 임시적 세외수입 징수실적 ··············································································································· 76

6-1 항목별 ·············································································································································· 76

6-2 단체별 ·············································································································································· 78

7. 지난년도 수입세외 수입 징수실적 ································································································· 82

8. 연도별 신장추세 ································································································································· 84

8-1 항목별 ·············································································································································· 84

8-2 단체별 ·············································································································································· 86

제 3 장 시 ················································································································ 89

1. 결산규모 ················································································································································ 90

2. 전년대비 징수실적 ···························································································································· 94

3. 회계별․단체별 징수실적 ················································································································ 96

3-1 회계별 ·············································································································································· 96

3-2 단체별 ············································································································································ 102

4. 특별회계 사업별 징수실적 ············································································································· 114

5. 경상적 세외수입 징수실적 ············································································································· 116

5-1 항목별 ············································································································································ 116

5-2 단체별 ············································································································································ 118

6. 임시적 세외수입 징수실적 ············································································································ 142

6-1 항목별 ············································································································································ 142

6-2 단체별 ············································································································································ 144

7. 지난년도 수입세외 수입 징수실적 ······························································································ 168

3

8. 연도별 신장추세 ······························································································································ 170

8-1 항목별 ············································································································································ 170

8-2 단체별 ············································································································································ 172

제 4 장 군 ·············································································································· 175

1. 결산규모 ············································································································································· 176

2. 전년대비 징수실적 ························································································································· 180

3. 회계별․단체별 징수실적 ············································································································· 182

3-1 회계별 ············································································································································ 182

3-2 단체별 ············································································································································ 188

4. 특별회계 사업별 징수실적 ············································································································· 202

5. 경상적 세외수입 징수실적 ············································································································· 204

5-1 항목별 ············································································································································ 204

5-2 단체별 ············································································································································ 206

6. 임시적 세외수입 징수실적 ············································································································ 234

6-1 항목별 ············································································································································ 234

6-2 단체별 ············································································································································ 236

7. 지난년도 수입세외 수입 징수실적 ······························································································ 264

8. 연도별 신장추세 ································································································································ 266

8-1 항목별 ············································································································································ 266

8-2 단체별 ············································································································································ 268

제 5 장 구 ·············································································································· 271

1. 결산규모 ············································································································································· 272

2. 전년대비 징수실적 ························································································································· 276

3. 회계별․단체별 징수실적 ············································································································· 278

3-1 회계별 ············································································································································ 278

3-2 단체별 ············································································································································ 284

4. 특별회계 사업별 징수실적 ············································································································· 294

5. 경상적 세외수입 징수실적 ············································································································· 296

5-1 항목별 ············································································································································ 296

5-2 단체별 ············································································································································ 298

4

6. 임시적 세외수입 징수실적 ············································································································ 318

6-1 항목별 ············································································································································ 318

6-2 단체별 ············································································································································ 320

7. 지난년도 수입세외 수입 징수실적 ······························································································ 340

8. 연도별 신장추세 ······························································································································ 342

8-1 항목별 ············································································································································ 342

8-2 단체별 ············································································································································ 344

제 3 편 부록

1. 각종 수수료 징수현황 ··················································································································· 350

2. 각종 과태료(과징금) 징수현황 ··································································································· 422

3. 각종 부담금 징수현황 ··················································································································· 494

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1. 세외수입 종류 및 내용

2. 세외수입 관련제도 변천

3. 세외수입 규모변화

4. 2006 세외수입 규모

세외수입 개요

7

1. 세외수입 종류 및 내용

가. 일반회계(기타 특별회계)

1) 경상적 세외수입

경상적 세외수입이란 계속성과 안정성이 확보되고 매 회계연도 마다 계속적으로

반복하여 조달되는 예측 가능한 수입으로 세외수입 중 수입원이 가장 많고 지방

자주재원 확충에 가장 기여를 많이 하는 수입으로 그 종류는 다음과 같다.

○ 사용료

사용료는 공공시설의 사용으로 인하여 얻는 편익에 대하여 보상으로 징수하

는 것으로서 개별적인 보상원칙에 의거 징수하는 점에서는 수수료와 같으

나, 수수료가 지방자치단체의 특별한 활동에 의하여 이익을 받는 경우에 부

과되는 데 반하여 사용료는 지방자치단체의 공공시설을 개인․단체 등이 이용함으로써 이익을 받는 경우 부과하는 점이 다르다.

∙ 도로 사용료, 하천 사용료, 시장사용료, 입장료 수입 등

○ 수수료

수수료는 지방자치단체가 특정인에게 제공한 특정 사무에 대하여 그 비용의

전부 또는 일부를 징수하는 것으로써 주민서비스 향상의 요청에 따라 그 종류가

다양화되고 있으며 양적으로도 증가하고 있다.

∙ 쓰레기처리봉투 판매수입, 제증명 발급 수수료, 인허가 수수료 등

○ 재산임대수입

재산임대수입이란 지방자치단체가 국․공유재산을 관리․운영하는 과정에서 발생하는 수입으로, 국․공유재산을 매각․처분하여 발생하는 수입은 제외되며 국유재산 임대료와 공유재산 임대료로 구분된다.

∙ 토지․건물의 임대수입, 잡종재산의 임대수입 등○ 사업수입

사업수입에는 지방자치단체에서 운영하는 종축장․임업시험장․원종장 등에서 발생하는 부산물 매각수입과 주차장 운영수입․보건소 진료수입 등이 있다.

○ 징수교부금수입

징수교부금은 국세․도세․하천사용료 및 도로사용료 등을 시․군이 위임을 받아 징수할 경우 징수위임기관인 국가 또는 도에서 교부하는 것을 말하며 이와

같은 징수교부금은 형식적으로는 위임한 세입징수에 소요되는 경비를 보상하는

성질의 것이지만 실질적으로는 도와 시․군 간의 재원배분이라는 의미도 있다.

8

○ 이자수입

이자수입은 지방자치단체가 그 세입금(자금)을 예치․관리하는 과정에서 발생하는 과실수입을 말한다.

2) 임시적 세외수입

임시적 세외수입은 각급 지방자치단체의 수입 중에서 불규칙적으로 발생하는 수입

으로 대체로 규모는 크나 수입원이 일회성에 그치는 경우가 많아 세입규모를 예측

하기 어렵다.

○ 재산매각수입

재산매각수입은 지방자치단체의 재산매각계획에 따라 공유물건인 잡종재산을

매각하여 얻는 수입을 말하는데 여기에는 국유재산 법령에 의하여 은닉된

국유재산 또는 무주의 부동산을 발견하여 신고한 때에 지급받게 되는 보상금

및 재산교환에서 발생하는 교환차익수입이 포함된다.

○ 순세계잉여금

전년도 결산에 따른 이월금에서 명시이월금, 사고이월금, 계속비이월금, 보조

금 사용잔액을 제외한 금액을 말한다. (’99년부터 세외수입통계에 추가)

○ 이 월 금

전년도의 결산결과 생긴 잉여금 중 당년도로 이월된 분을 말하며 지방자치단

체는 매 회계년도에 있어서 세입세출결산상 잉여금이 있을 때에는 다른 법률에

의하는 것 이외에 명시이월․사고이월․계속비이월 등의 이월금을 공제한 잔액은 그 잉여금이 생긴 연도의 다음 연도까지 세출예산에 구애됨이 없이 지방채의

원리금과 차입금을 상환할 수 있다.

○ 전 입 금

전입금이란 당해 지방자치단체 내부의 다른 회계 또는 기금으로부터의 자금의

이동으로 소위 회계조작상의 수입이다. 전출금의 상대적인 용어로 사용되고 있다.

○ 예탁금 및 예수금

예탁금(예수금)이란 일반회계와 특별회계 상호간 및 특별회계내의 계정간의

예탁금(예수금)을 말하며 예탁금상환금은 그 예탁금의 상호간과 이자수입을

포함한다. 예탁금과 예수금은 상대적인 개념이다.(’03년부터 세외수입통계에 추가)

○ 융자금 원금수입

융자금 수입이란 민간에 융자한 금액을 회수하는 원금수입을 말한다.

○ 부담금

자치단체간 부담금과 부담금관리기본법에 의한 일반부담금으로 구성된다.

○ 잡 수 입

잡수입이란 이상의 각종 수입 이외의 수입을 일괄한 것으로, 불용품 매각수입,

변상금, 위약금, 과태료 및 범칙금수입, 체납처분수입, 보상금수납금,시도비 반환

금수입, 기부금, 기타잡수입 등이 있다.

9

○ 지난년도수입

징수결정된 수입금이 당해년도의 출납폐쇄기한(2월말)까지 수납되지 않고 그 후에

수납되었을 때에는 그 납부된 날이 속하는 연도의 수입으로 하고 이를 지난년

도 수입으로 정리한다.

나. 공기업 특별회계

1) 사업수입

일반회계(기타 특별회계)의 경상적 세외수입과 유사한 개념으로, 상수도사업의

급수수익, 하수도사업의 사용료수익, 공영개발사업의 용지매출수익, 지역개발기

금의 융자금이자수입 등이 해당된다.

2) 사업외수입

일반회계(기타 특별회계)의 임시적 세외수입과 유사한 개념으로, 고정자산 매각

수입, 투자자산수입, 자본잉여금 수입, 과년도 수입 등이 이에 해당된다.

10

2. 세외수입 관련제도 변천

□ 1950년대 이전

○ 세외수입을 맨 처음 규정한 고종 32년(1895년) 4월 5일자 칙령 제71호 ｢수입예규｣는 ｢조세외수입｣을 ｢관유 재산수입, 관업수입, 벌금, 몰수금, 환약금과 기타 국고에 수납함이 가한 수입금 등으로서 법률, 칙령 또는 구 관행에 따라 토지, 호구, 제

반영업 및 물건 등에 부과하여 국고에 수납하는 조세 이외의 제수입을 말한다｣고 그 개념을 규정하고 당시에는 ｢조세외수입｣이란 용어로써 조세수입과 구분하였다.

○ 그리고 1920년 10월 1일 조선총독부 전라남도령 제16호로 제정․공포한 ｢전라남도지방비제수입징수규칙｣에서는 ｢제수입｣이라 하였고 ｢지방세 이외의 지방비 수입을 제수입｣이라고 개념짓고 있었다.

□ 1950년대

○ 1950년대 전반에는 6․25전쟁으로 말미암아 필연적으로 재정이 국민복지보다 전쟁수행으로 집중되었던 까닭에 이러한 상황에서 지방자치단체의 재정은 자연히

등한시되고, 그 규모도 극히 영세하였으므로 굳이 ｢세외수입｣을 분리하여 관장할 필요성은 없었다.

○ 그러나 전후인 1950년대 후반에 이르러 국가위임사무의 격증 등으로 국가업무의

대부분이 일선기관인 지방자치단체에 의하여 처리되고 지방자치단체의 주임무인

주민복지의 증진 등 크게 확대된 지방자치단체의 기능을 효과적으로 수행해야

했으므로 지방재정의 중요성은 날로 고조되어 갔으며 독립된 정치․경제적 주체로서 지방자치단체가 자기역할을 다하기 위하여는 재정적 기초인 지방재정의 자립이

필요불가결한 조건이며 이의 실현을 위해 필요한 재원이 확보될 수 있는 제도의

확립이 시대적 요청으로 등장하였다.

○ 1951년도 당시에는 재산수입, 사용료 및 수수료, 교부금, 기부금, 전입금, 이월

금, 재산매각대, 과년도수입, 지방채 및 잡수입 등 10종으로 분류하였고 여기

에는 기타 특별회계수입까지를 일괄하였다.

□ 1960년대

○ 지방자치단체의 자체수입원을 확충하고 재정자립도의 제고를 위하여 조세수입과

구분되는 ｢세외수입｣을 별개의 개념으로 정립하고 본격적으로 개발하기 시작한 것은 1961년도의 세제개혁과 더불어 1962년 1월 1일 내무부 본부에 지방세과를

신설한 후부터이다.

○ 1960년대의 지방재정은 그 취약성을 면치 못하였으며, 지방자치단체의 자체수입

중 지방세수입은 주민의 납세저항을 필연적으로 수반하기 때문에 조세를 통한

11

지방재정확충은 한계점에 이르러 지방자치단체는 그 소유로 되어 있는 기본재산의

생산적 관리를 통한 재산수입, 공영 또는 공기업적 사업의 합리적 경영을 통한

사업수입, 기타 사용료․수수료수입 등 주민의 부담증가나 조세저항이 적은 세외수입원의 확대개발 내지 자체재원을 최대한 확보하기 위하여 적극적인 관심을 갖

게 되었다.

○ 1966년도에는 특별회계의 수입을 사업수입과 사업외수입으로 구분하였고 잡수입에

포함되어 있던 사업장수입과 이자수입을 잡수입에서 분리․구분하였다.

□ 1970년대

○ 1970년 3월 24일 내무부칙령 제179호로 지방세과에 세외수입계를 설치하고 1970

년 5월 20일 각 시․도 재정과에 세외수입계를 설치 운영하게 되어 명실상부한 세외수입 업무체계를 갖추게 되었다.

○ 1972년도에 사용료 및 수수료 수입을 사용료와 수수료로 분리․구분하였다.○ 특히 1970년대는 부동산가격 앙등문제가 크게 제기되어 토지공개념 도입제기와

더불어 자치단체별로는 단순․보편적인 세외수입에서 발상의 전환을 모색하였는바 그 첫 번째가 강․하천의 모래․자갈채취사업을 추진하게 되었으며 소위 경영수익사업이 등장하게 되었다.

□ 1980년대

○ 1980년대는 선진국으로의 도약과 복지사회의 건설을 위하여 재정수요는 계속

팽창이 불가피한데 반해 세원은 한정․경직화된 상황에 부딪히게 되어 세외수입의 증대가 더욱 요구되었으며, 이의 타개책으로써 경영수익사업을 본격적으로 추진

하게 되어 지방재정확충에 획기적인 전기를 마련하였다.

○ 특히 그동안 시행하여 오던 토지개발 방법이 토지자원에 대한 부당한 독점결과를

초래하였고, 개발과정에서 발생된 막대한 개발이익이 사회에 환원되지 않는 등

토지자원의 합리적 배분을 그르치는 모순을 초래하게 되어 지방화시대에 지역의

균형발전과 지방재정력 강화를 위하여 토지공개념에 기초한 공영개발사업을

1988년부터 시작하였으며, 1989년 1월에는 사업추진을 전담한 공영개발사업단을

11개 시․도에 설치하였고, 관련 자치법규의 정비와 투자재원을 마련하는 등 공영개발사업을 확대 추진하였다.

○ 1984년에는 징수교부금을 교부금수입에서 분리 구분하였으며 1988년 5월 1일 직

할시에 자치구가 설치됨에 따라 자치구조례 12건을 제정 또는 개정하였다.

□ 1990년대

○ 1991년 지방의회구성에 의하여 본격적인 지방자치제 실시를 위한 준비가 시작됨

으로써, 지방자치제의 선결요건인 지방재정확충의 필요성이 더욱 절실히 요구되

게 되었다.

12

○ 특히 이러한 시대적 요구에 따라 ’91년 초부터 지방자치단체가 자주재원확보를

위하여 공영개발과 민관공동출자방식(제3섹타)에 의한 사업추진원리를 전반적으로

도입추진하는 등 그 어느 때보다도 지방자주수입인 세외수입증대노력이 활기를

띠게 되었다.

○ 또한 그동안 지방의회를 대신하여 내무부에서 일괄 조정해오던 세외수입 중

사용료․수수료의 요율조정이 각 자치단체에서 지방의회의 의결을 거쳐 자체 조정하도록 함으로써 지역실정을 감안한 신축적인 요율조정이 가능하게 되었다.

○ ’93년 8월에는 지방세외수입 중 사용료수입의 주종을 이루는 ｢도로 점사용료｣의 징수근거가 되는 도로법 및 도로법시행령이 개정되어 과거에 한전이나 전기통신

시설에 대하여 감면해오던 도로점용료를 징수(50%)하도록 되어 지방자치단체에

서는 “도로 점사용료 징수조례”를 개정하여 사용료수입을 크게 증대시키는 계

기가 되었다.

○ 또한 지방자치단체 세입금의 시도․시군구 금고 이체기간을 수납일로부터 1~44일이던 것을 7일 이내로 단축하여 이자수입을 연간 400억 이상 증대하게 되었다.

○ ’94년 8월에는 행정서비스의 대가로 징수하는 각종 수수료의 수납방법을 지방수

입증지만으로 한정하던 것을 인증기를 통한 현금수납도 가능하도록 제도개선 함

으로써 행정의 질적 향상과 증지제조비 절감 등의 예산절약 효과를 거두었다.

○ ’94~’95년에는 부동산 경기침체에 따라 무주택서민을 위한 택지의 저렴한 공급

과 개발이익의 지역 내 환수를 위한 공영개발사업 추진이 부진하였다. 그러나

민선자치단체장 선출 이후 자치단체에서 재정수입 확충을 위해 경영수익사업을

추진하려는 의지가 높아 ’94년말 현재 9개시도에 사업단이 설치되었으며 46개

시군에는 사업소가 설치되었다.

○ 특히 ’95년에는 그동안 물가인상 억제 등에 따라 장기간 미조정상태에 있던 수수료․사용료의 현실화 계획을 수립하여 관계부처와 시도에 개선토록 하였다. 수수료․사용료 현실화 계획은 ’95년 3월부터 6월까지 자치단체별로 기초조사와 원가분

석을 실시하였는 바 그 종류가 1,542종(수수료 1,056 사용료 486)이었으며, 원

가보상수준이 평균 57%에 불과한 것으로 나타났다. 또 중앙에서 자치단체에 위

임한 사무 829종 중 588종에 대해서는 수수료의 징수가 필요한 것으로 나타났

다. 이에 따라 물가와 사회적 영향을 고려 ’96~’99까지 연차별 현실화․유료화 계획을 수립․추진하였다.

□ 2000년~

○ 경영수익사업의 다각화를 도모하고자 2000년부터 지역의 유․무형자산을 활용한 향토지적재산을 중점 육성함으로써 지역경제 활성화와 아울러 지방재정확충을

도모하고 있으며, 2001년부터는 합리적이고 타당성 있는 성과분석을 통해 경영

수익사업의 발전을 도모하고자 경영수익사업 수지분석 매뉴얼을 개발․보급하여 적용하고 있다.

13

○ 지방자치단체 세외수입 부과징수․체납관리 업무의 전산관리를 통한 업무방식 개선 및 지방자주재원 확충을 위하여 2002년도에는 전 자치단체가 공통적으로 활용할

수 있는 『지방세외수입정보시스템』을 개발하였으며, 2003년에 본격적으로 보

급하기 시작하여 2005년까지 224개 기관에 세외수입 정보시스템을 구축하게 되

었다. 또한 2004년에는 기존 시스템의 기능을 개선보완하여 자치단체간 정보공유

및 관련 정보시스템간 연계가 가능하도록 전국통합시스템을 구축하였다.

○ 2003년부터는 지방자주재원 확충을 위한 연구기능을 강화하기 위하여 각 시․도에세외수입확충 연구모임을 구성․운영하고 있으며, 각 자치단체에서 추진하고 있는 세외수입 우수사례를 공유하여, 상호 벤치마킹이 가능하도록 『세외수입 연구발표대

회』를 개최하기 시작하였다.

○ 2004년에는 징수율이 40%를 밑도는 주정차위반과태료 등 자동차 관련 과태료의 징수

율 제고를 위해 자진납부제, 신용정보 등록, 인터넷 납부 등 징수율 제고방안을 마

련하여 자치단체에서 과태료 체납액을 집중적으로 징수하도록 하였으며, 법무부에서

입안한 『질서위반행위규제법안』에 자치단체의 의견이 적극 반영되도록 하였다.

○ 2005년에는 지방자치단체 제증명수수료에 대한 실태조사 및 원가분석을 실시하여

288개 수수료에 대해 14개 관련부처와 각 자치단체에 법령 및 조례를 정비하도록

권고하여, 부처의 협조하에 수수료 현실화가 추진될 수 있도록 하였다.

○ 2006년 1월 11일에는 지방자치법을 개정하여 제139조 단서에 수수료 표준요율의

제정근거를 두었으며, 이에 따라 같은 해 6월 29일 『지방자치법 제130조 제1항

단서에 의한 전국적 통일이 필요한 수수료 징수기준에 관한 규정』을 제정하여 자

치단체간 편차가 심하고 원가 이하로 운영되고 있는 주요수수료 현실화의 제도적

근거가 마련되기에 이르렀다.

○ 또한 조직과 제도적 기반이 취약한 세외수입 업무추진의 현실적 어려움을 극복하기

위한 방안으로 2006년 6월 9일 행정자치부, 지방자치단체, 자치정보화조합과 공

동으로 『세외수입 발전기획단』을 구성, 세외수입 관련 제도 및 정보화 전반에

관한 현안사항들을 연구하여 실무운영에 실질적인 도움이 되도록 하였다. 그 결

과물로『세외수입 전산징수부 운영지침』과 『과오납환부처리지침』등이 확정되

었으며, 그 외에도 세외수입 실무매뉴얼(안), 세외수입 관련 서식 정비(안) 등이

마련되었다.

○ 2007년 10월 4일 지방자치법 제139조 단서에 따른 수수료 표준요율 규정을 5종

에서 16종으로 확대 공포하여 수수료의 전국적 통일을 도모하였으며, 2007년도

에도 「세외수입 혁신추진단」을 구성하여 세외수입 현안사항을 연구.토론하여

세외수입 실무운영에 기여하였으며, 세외수입 부과.징수의 근거마련을 위한 세

외수입징수절차법(가칭) 연구용역을 발주하여 세외수입 제도개선을 위한 기반을

마련하였다.

14

3. 세외수입 규모변화

가. 세외수입 단체별 구성비 (단위：백만원, %)

연도별 단체별구성비 합 계광 역 자 치 단 체 기 초 자 치 단 체

시 도 시 군 구

1991징수액 18,113,671 11,365,395 2,707,110 5,177,399 2,577,395 460,442

구성비 100 62.7 14.9 28.6 14.2 2.6

1992징수액 21,589,022 13,617,735 3,360,179 5,580,088 3,212,622 580,738

구성비 100 63.1 15.6 25.8 14.9 2.7

1993징수액 23,070,939 14,302,624 3,686,378 6,103,975 3,203,017 634,431

구성비 100 62 16 26.5 13.9 2.7

1994징수액 25,482,807 15,806,267 3,684,627 7,049,687 3,610,116 791,318

구성비 100 62 14.5 27.7 14.2 3

1995징수액 31,067,957 16,406,876 4,322,357 10,301,678 3,141,947 2,160,555

구성비 100 52.8 13.9 33.2 10.1 7

1996징수액 37,033,274 20,657,530 5,083,698 12,803,665 4,131,105 1,236,354

구성비 100 55.8 13.7 34.6 11.2 3.3

1997징수액 36,311,920 18,844,114 4,218,385 13,515,436 4,344,358 1,392,289

구성비 100 51.9 11.6 37.2 12 3.8

1998징수액 34,573,809 13,065,699 4,684,379 13,052,853 4,425,409 2,936,996

구성비 100 37.8 13.6 37.9 12.9 8.5

1999징수액 34,422,827 13,058,034 4,186,828 12,978,805 4,771,973 2,839,175

구성비 100 37.9 12.2 37.7 13.8 8.3

2000징수액 35,353,972 14,236,953 4,787,134 12,325,378 4,836,220 3,231,634

구성비 100 40.3 13.5 34.9 13.7 9.1

2001징수액 41,004,497 14,787,175 6,463,923 14,341,437 5,594,014 3,719,973

구성비 100 36.1 15.8 35 13.6 9.1

2002징수액 48,285,956 13,078,095 7,842,971 16,595,727 6,781,166 3,987,997

구성비 100 27.1 16.2 34.4 14.0 8.3

2003징수액 59,093,614 14,584,152 9,247,923 21,296,116 9,452,893 4,512,530

구성비 100 24.7 15.6 36.0 16.0 7.7

2004징수액 63,974,059 15,531,628 8,783,920 23,947,769 10,318,925 5,391,817

구성비 100 24.3 13.7 37.4 16.1 8.4

2005징수액 58,288,433 14,888,646 6,916,145 21,946,996 8,802,055 5,734,591

구성비 100 25.5 11.9 37.7 15.1 9.8

2006징수액 59,176,285 14,827,329 7,629,661 22,490,935 9,039,853 5,188,507

구성비 100 25.0 12.9 38.0 15.3 8.8

15

나. 자치단체 세입규모와 세외수입 비교

구 분

연도별합 계

세 외

계일 반 회 계

소 계 경 상 적 수 입 임 시 적 수 입

1971

1972

1973

1974

1975

1976

1977

1978

1979

1980

1981

1982

1983

1984

1985

1986

1987

1988

1989

1990

1991

1992

1993

1994

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

237,674

276,890

337,062

462,700

670,173

854,024

1,258,688

1,727,608

2,584,127

3,113,546

3,949,399

4,883,609

6,168,649

7,032,917

7,572,425

8,442,481

8,762,558

13,915,540

19,792,730

27,885,010

36,406,565

42,122,917

46,822,044

48,317,834

58,038,757

76,690,325

66,625,932

69,708,609

90,454,493

96,054,479

115,958,916

134,091,108

152,984,950

154,221,842

158.617,215

174,119,099

78,079

93,997

128,632

171,632

230,957

312,642

508,784

741,264

1,105,908

1,239,059

1,659,086

2,236,974

3,019,521

3,424,623

3,692,406

4,145,021

4,823,292

6,250,992

8,434,381

13,465,341

18,113,671

21,589,022

23,070,939

25,482,807

31,067,957

37,033,274

36,311,920

34,573,809

34,422,827

35,353,972

41,004,497

48,285,956

59,093,614

63,974,059

58,288,433

59,176,285

26,829

32,214

40,568

54,979

76,082

115,363

211,020

288,756

452,789

503,017

730,819

831,899

996,051

1,256,120

1,229,682

1,300,748

1,450,127

2,299,955

3,136,225

4,965,313

7,016,444

8,354,859

7,999,310

9,850,132

12,753,733

17,033,503

18,858,939

17,404,995

17,622,934

17,715,104

19,636,673

23,343,339

32,942,683

34,856,208

30,872,189

29,911,488

7,502

8,552

12,056

15,170

20,124

31,789

45,230

59,532

83,962

109,513

128,329

160,277

199,399

291,665

320,108

350,100

385,918

482,752

662,637

972,269

1,321,817

1,581,992

1,776,934

2,337,290

3,026,486

3,849,595

4,262,253

3,732,996

4,021,667

3,085,637

3,220,212

3,462,138

3,798,575

3,911,786

3,845,310

3,987,571

19,327

23,662

28,512

39,809

55,958

83,574

165,790

229,224

368,827

393,504

602,490

671,622

796,652

967,455

909,574

950,648

1,064,209

1,817,203

2,473,588

3,993,044

5,694,627

6,772,867

6,222,376

7,512,842

9,727,247

13,183,908

14,596,686

13,671,999

13,601,267

14,629,467

16,416,461

19,881,201

29,144,108

30,944,422

27,026,879

25,923,917

16

(단위 : 백만원)

수 입

지 방 세

의 존 수 입

특 별 회 계계 지 방 교 부 세 보 조 금 등

소 계 사 업 수 입(기 타)사 업 외 수 입(공 기 업)

51,250

61,783

88,064

116,653

154,875

197,279

297,764

452,508

653,119

726,036

928,267

1,405,075

2,023,470

2,165,503

2,462,724

2,844,273

3,373,165

3,951,037

5,298,156

8,500,028

11,097,227

13,234,163

15,071,629

15,632,675

18,314,224

19,999,771

17,452,981

17,168,814

16,799,893

17,638,868

21,367,824

24,942,617

26,150,931

29,117,851

27,416,244

29,264,797

30,294

30,078

47,790

63,693

89,028

112,802

183,889

237,248

370,310

509,430

464,144

612,715

756,450

807,317

997,418

1,228,795

1,608,832

1,651,724

1,823,256

2,782,972

2,962,669

4,139,534

5,117,883

5,147,898

5,200,621

5,351,051

5,381,352

5,406,830

6,001,592

5,722,732

6,903,429

7,939,987

7,255,914

7,234,112

14,526,901

16,144,718

20,956

31,705

40,274

52,960

65,847

84,477

113,875

215,260

282,809

226,606

464,123

792,360

1,267,020

1,358,186

1,465,306

1,615,478

1,764,333

2,299,313

3,474,900

5,717,056

8,134,558

9,094,629

9,953,746

10,484,777

13,113,603

14,648,720

12,071,629

11,761,984

10,798,301

11,916,136

14,464,395

17,002,630

18,895,017

21,883,739

12,889,343

13,120,079

39,811

46,608

74,134

107,986

158,790

220,566

336,576

443,251

599,199

767,691

914,372

1,106,802

1,397,167

1,508,354

1,654,635

1,809,706

2,269,501

3,098,946

3,474,900

6,378,583

8,035,075

9,462,206

11,025,781

13,228,647

15,316,900

17,396,462

18,497,728

17,148,300

18,568,517

20,361,600

26,664,900

31,525,744

33,431,200

34,189,701

35,976,921

41,474,162

119,784

136,285

134,296

183,082

280,426

320,816

413,328

543,093

879,020

1,106,802

1,375,941

1,527,429

1,751,961

2,099,940

2,225,384

2,487,754

3,939,266

4,565,602

6,397,548

8,041,086

10,257,819

11,071,689

12,725,324

9,606,380

11,653,900

22,260,490

11,816,284

17,986,500

37,463,149

40,338,907

48,289,519

54,279,408

60,460,136

56,058,082

64,351,861

73,468,652

70,011

67,261

71,507

81,457

165,849

172,737

232,452

302,186

336,827

410,006

520,000

700,905

858,787

1,079,990

1,006,132

1,295,903

1,609,738

1,720,829

2,186,915

2,765,772

4,940,974

6,302,576

6,946,359

4,784,279

5,674,600

8,410,878

6,785,682

7,039,500

11,610,509

8,244,954

12,224,909

12,479,081

13,524,490

14,304,510

19,924,005

21,311,474

49,773

69,023

62,789

101,625

114,577

148,079

180,876

240,907

542,193

696,796

855,941

826,524

893,174

1,019,950

1,219,252

1,191,851

2,329,528

2,844,773

4,210,633

5,275,314

5,316,845

4,769,113

5,760,965

4,822,101

5,979,300

13,849,711

5,030,602

10,947,000

25,852,640

32,093,953

36,064,610

41,800,327

46,935,646

41,753,572

44,427,856

52,157,178

17

다. 세외수입 신장추세3. 稅外收入 伸張趨勢

연도별

항목별회계별

1997 1998 1999 2000 2001

징수액 징수액 전년대비 징수액전년대비 징수액

전년대비 징수액

전년대비

합 계 36,311,920 34,573,809 95.2 35,353,972 102.7 35,353,972 102.7 41,004,497 116.0

일

반

회

계

계 18,858,939 17,404,995 92.3 17,715,104 101.2 17,715,104 100.5 19,636,674 110.8

경

상

적

수

입

소 계 4,262,253 3,732,996 87.6 4,021,667 107.7 3,085,637 76.7 3,220,212 104.4

재 산 임 대 수 입 53,494 56,706 106 81,291 143.3 69,381 85.3 85,484 123.2

사 용 료 382,457 363,163 95 412,690 113.6 435,066 105.4 462,470 106.3

수 수 료 630,827 574,189 91 652,500 113.6 705,312 108.1 808,624 114.6

사 업 장 수 입 64,083 58,183 90.8 255,325 438.8 328,871 128.8 322,053 97.9

징 수 교 부 금 1,980,954 1,587,397 80.1 1,754,405 110.5 634,778 36.2 566,786 89.3

이 자 수 입 1,150,438 1,093,388 95 865,456 79.1 912,229 105.4 974,795 106.9

임

시

적

수

입

소 계 14,596,686 13,671,999 93.4 13,601,267 99.5 14,629,467 107.6 16,416,461 112.2

재 산 매 각 수 입 698,207 384,711 55.1 670,195 174.2 480,833 71.7 615,733 128.1

순 세 계 잉 여 금 - - - 3,143,730 － 3,982,268 126.7 3,766,495 94.6

이 월 금 12,234,783 11,349,730 92.8 8,136,732 71.7 8,518,972 104.7 9,950,011 116.8

전 입 금 146,423 229,355 156.6 200,472 87.4 244,977 122.2 512,035 209.0

( 기 부 금 ) 34,989 87,234 249.3 - - - - - -

융 자 금 수 입 27,536 91,121 330.9 71,541 78.5 139,696 195.2 262,644 188.0

예탁금 및 예수금 - - - - - - - - -

부 담 금 558,815 472,097 84.5 375,526 79.5 381,322 101.5 424,635 111.4

잡 수 입 779,971 882,390 113.1 832,802 94.4 756,565 90.8 735,139 97.2

지 난 년 도 수 입 115,962 175,361 151.2 170,269 97.1 124,862 73.3 149,769 119.9

( 지 방 채 ) - - - - - - - - -

특

별

회

계

소 계 17,452,981 17,168,814 99.9 16,799,893 97.8 17,638,868 105 21,367,824 121.1

사 업 수 입( 기 타 특 별 회 계 ) 5,381,352 5,406,830 100.5 6,001,592 111.0 5,722,732 95.4 6,903,429 120.6

사 업 외 수 입(공기업 특별회계) 12,071,629 11,761,984 96.3 10,798,301 91.8 11,916,136 110.4 14,464,395 121.4

※ 지방채는 ’97년, 기부금은 ’99년부터 제외, 순세계잉여금은 ’99년, 예탁금 및 예수금은 ‘03년부터 추가

※ 특별회계는 2005부터 기타특별회계와 공기업 특별회계로 통계구분 체계를 달리하였음

18

3. 稅外收入 (단위 : 백만원)

연도별

항목별회계별

2002 2003 2004 2005 2006

징수액 전년대비 징수액전년대비 징수액

전년대비 징수액

전년대비 징수액

전년대비

합 계 48,285,956 117.7 59,093,614 122.4 63,974,059 108.2 58,288,433 91.1 59,176,285 101.5

일

반

회

계

계 23,343,339 118.9 32,942,683 141.1 34,856,208 105.8 30,872,189 88.6 29,911,488 96.9

경

상

적

수

입

소 계 3,462,138 107.5 3,798,575 109.7 3,911,786 103.0 3,845,310 98.3 3,987,571 103.7

재 산 임 대 수 입 99,632 116.6 111,711 112.1 152,523 136.5 172,060 112.8 179,918 104.6

사 용 료 507,583 109.8 555,225 109.4 599,934 108.1 654,120 109.0 700,562 107.1

수 수 료 858,694 106.2 879,184 102.2 887,718 101.0 801,386 90.3 811,745 101.3

사 업 장 수 입 322,260 100.1 285,920 88.7 400,074 139.9 507,122 126.8 480,214 94.7

징 수 교 부 금 682,547 120.4 769,271 112.7 786,434 102.2 829,658 105.5 908,994 109.6

이 자 수 입 991,422 101.7 1,197,264 120.8 1,085,103 △9.4 880,964 81.2 906,138 102.9

임

시

적

수

입

소 계 19,881,201 121.1 29,144,108 146.6 30,944,422 106.2 27,026,879 87.3 25,923,917 95.9

재 산 매 각 수 입 748,924 121.6 840,738 112.3 689,929 △17.9 1,432,088 207.6 967,277 67.5

순 세 계 잉 여 금 5,385,184 143.0 7,038,416 130.7 6,773,744 △3.8 5,801,338 85.6 5,139,182 88.6

이 월 금 11,630,974 116.9 18,694,839 160.7 20,524,769 109.8 16,489,382 80.3 15,893,057 96.4

전 입 금 480,210 93.8 384,317 80.0 667,620 173.7 1,045,704 156.6 948,870 90.7

( 기 부 금 ) - - - - - -

융 자 금 수 입 171,869 65.4 63,030 36.7 52,029 △17.5 54,404 104.6 46,175 84.9

예탁금 및 예수금 - - 116,402 - 145,858 125.3 204,650 140.3 277,600 135.6

부 담 금 470,887 110.9 694,299 147.4 648,118 △6.7 796,663 122.9 1,060,428 133.1

잡 수 입 825,513 112.3 1,142,893 138.4 1,216,683 106.5 1,022,585 84.0 1,061,784 103.8

지 난 년 도 수 입 167,640 111.9 169,174 100.9 225,672 133.4 180,065 79.8 529,544 294.1

( 지 방 채 ) - - - - - - -

특

별

회

계

소 계 24,942,617 116.7 26,150,931 104.8 29,117,851 111.3 27,416,244 94.2 29,264,797 106.7

사 업 수 입 (기타 특별회계) 7,939,987 115.0 7,255,914 91.4 7,234,112 99.7 14,526,901 16,144,718 111.1

사 업 외 수 입(공기업 특별회계) 17,002,630 117.5 18,895,017 111.1 21,883,739 115.8 12,889,343 13,120,079 101.8

19

4. 2006 세외수입 규모

가. 지방재정과 세외수입

구분

징 수 액 (억원)

세입별년도

1997 1998 1999 2000 2001 2002 2003 2004 2005 2006

계 666,259 697,086 904,545 960,544 1,159,589 1,340,911 1,529,850 1,542,218 1,586,172 1,741,191

(비율%) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100)

세 외 수 입 363,119 345,738 344,228 353,540 410,044 482,859 590,936 639,740 582,884 591,763

(비율%) (54.5) (49.6) (38.1) (35.4) (35.4) (36.0) (38.6) (41.5) (36.7) (34.0)

지 방 세 184,977 171,483 185,686 203,616 266,649 315,258 334,312 341,897 359,769 414,741

(비율%) (27.8) (24.6) (20.5) (20.4) (23.0) (23.5) (21.9) (22.1) (22.7) (23.8)

지 방 교 부 세 67,857 70,395 116,105 82,450 122,249 124,791 135,245 143,045 199,240 213,115

(비율%) (10.2) (10.1) (12.8) (8.2) (10.5) (9.3) (8.8) (9.3) (12.6) (12.2)

보 조 금 등 50,306 109,470 258,526 320,938 360,647 418,003 469,357 417,536 444,279 521,572

(비율%) (7.5) (15.7) (28.6) (32) (31.1) (31.2) (30.7) (27.1) (28.0) (30.0)

※ 재정보전금, 조정교부금, 지방채 및 예치금회수액은 보조금 등에 포함

20

나. 세외수입 회계별 규모

(회계별 징수규모) (증감률)

(단위 : 억원, %)

구 분 2005 징수액 (A) 2006 징수액(B)증감액

(C=B-A)

증 감 률

(C/A)

합 계 582,884 591,763 8,879 1.52

일

반

회

계

소 계 308,722 299,115 △9,607 △3.11

경상적수입 38,453 39,876 1,423 3.70

임시적수입 270,269 259,239 △11,030 △4.08

특 별 회 계 274,162 292,648 18,486 6.74

21

(단위 : 억원, %)

구 분 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006

계363,119 345,738 344,228 353,540 410,044 482,859 590,936 639,740 582,884 591,763

( 0.0 ) (△4.8) (△5.2) (△2.6) (12.9) (32.9) (62.7) (76.2) (60.5) (62.9)

일

반

회

계

소 계188,589 174,050 176,229 177,152 196,366 233,433 329,427 348,562 308,722 299,115

( 0.0 ) (△7.7) (△6.6) (△6.1) (4.1) (23.8) (74.7) (84.8) (63.7) (58.6)

경상적 수입42,622 37,330 40,216 30,856 32,202 34,621 37,986 39,118 38,453 39,876

( 0.0 ) (△12.4) (△5.6) (△27.6) (△24.4) (△18.8) (△10.9) (△8.2) (△9.8) (△6.4)

임시적 수입145,967 136,720 136,013 146,296 164,164 198,812 291,441 309,444 270,269 259,239

( 0.0 ) (△6.3) (△6.8) (0.2) (12.5) (36.2) (99.7) (112.0) (85.2) (77.6)

특 별 회 계174,530 171,688 167,999 176,388 213,678 249,426 261,509 291,178 274,162 292,648

( 0.0 ) (△1.6) (△3.7) (1.1) (22.4) (43.0) (50.0) (66.8) (57.1) (67.7)

다. 회계별 신장추세(최근 10년간)

22

라. 경상적 세외수입 규모

(단위 : 억원, %)

구 분합 계 일반회계 특별회계

구성비 구성비 (공기업제외) 구성비

합 계 67,438 100 39,876 100 27,562 100

재 산 임 대 수 입 3,958 5.9 1,799 4.5 2,159 7.8

사 용 료 수 입 12,687 18.8 7,006 17.6 5,681 20.6

수 수 료 수 입 8,677 12.9 8,118 20.4 559 2.0

사 업 수 입 21,727 32.2 4,802 12.0 16,925 61.5

징수교부금수입 9,179 13.6 9,090 22.8 89 0.3

이 자 수 입 11,210 16.6 9,061 22.7 2,149 7.8

23

구 분합 계 일반회계 특별회계

구성비 구성비 (공기업제외) 구성비

합 계 393,124 100 259,239 100 133,885 100

재 산 매 각 수 입 20,185 5.1 9,673 3.7 10,512 7.8

순 세 계 잉 여 금 83,800 21.3 51,392 19.8 32,408 24.2

이 월 금 185,714 47.2 158,930 61.3 26,784 20.0

전 입 금 52,843 13.4 9,489 3.7 43,354 32.4

예탁금 및 예수금 4,599 1.2 2,776 1.1 1,823 1.4

융 자 금 원 금 수 입 2,969 0.8 462 0.2 2,507 1.9

부 담 금 19,539 5.0 10,604 4.1 8,935 6.7

잡 수 입 15,791 4.0 10,618 4.1 5,173 3.8

지 난 년 도 수 입 7,684 2.0 5,295 2.0 2,389 1.8

마. 임시적 세외수입 규모

(단위 : 억원, %)

재산매각수입

20,185

순세계잉여금83,800

이월금 185,714

전입금 42,843

예탁금 및예수금 4,599

융자금

원금수입 2,969

부담금19,539 잡수입15,791

지난년도수입

7,684

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

200,000

24

바. 시도별 징수규모

(단위 : 억원, %)

구 분 합 계 구 성 비 일반회계 특별회계

합 계 591,763 100 299,115 292,648

서 울 89,931 15.2 35,024 54,907

부 산 32,562 5.5 12,053 20,509

대 구 19,033 3.2 9,120 9,913

인 천 31,279 5.3 11,415 19,864

광 주 11,924 2.0 4,471 7,453

대 전 11,054 1.9 5,011 6,043

울 산 10,980 1.9 6,279 4,701

경 기 133,916 22.6 60,774 73,142

강 원 28,456 4.8 17,658 10,798

충 북 21,720 3.7 12,737 8,983

충 남 37,077 6.2 21,172 15,905

전 북 28,477 4.8 18,148 10,329

전 남 40,411 6.8 24,909 15,502

경 북 38,888 6.6 24,264 14,624

경 남 47,946 8.1 31,496 16,450

제 주 8,109 1.4 4,584 3,525

32,562

19,033

31,279

133,916

28,45621,720

37,07728,477

38,88847,946

8,109

89,931

11,92411,054

10,980

40,411

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

서울 부산 대구 인천 광주 대전 울산 경기 강원 충북 충남 전북 전남 경북 경남 제주

25

사. 단체별 징수규모

(단위 : 억원, %)

구 분합 계 일 반 회 계 특 별 회 계

징 수 액 구 성 비 징 수 액 구 성 비 징 수 액 구 성 비

합 계 591,763 100 299,115 100 292,648 100

단

체

별

시․도

소 계 224,570 37.9 77,028 25.8 147,542 50.4

시(특별+광역) 148,273 25.0 38,256 12.8 110,017 37.6

도 76,297 12.9 38,772 13.0 37,525 12.8

시․군․구

소 계 367,193 62.1 222,087 74.2 145,106 49.6

시 224,909 38.0 113,994 38.1 110,915 37.9

군 90,399 15.3 67,178 22.4 23,221 7.9

구 51,885 8.8 40,915 13.7 10,970 3.8

>

제1장 총 괄

제2장 특별시·광역시·도

제3장 시

제4장 군

제5장 구

세외수입 징수실적

29

제 1 장 총 괄

30

1. 결 산

(전국 총괄)

구 분

단체별

결 산 총 계(A) 결 산 순 계

계 일 반 회 계특 별 회 계

계 일반회계소 계 기 타 공 기 업

전 국 계 59,176,285 29,911,489 29,264,795 16,144,717 13,120,078 50,860,632 27,148,396

2. 단체별

구 분

단체별

합 계 특별, 광역시, 도

계 일 반 회 계 특 별 회 계 계 일 반 회 계 특 별 회 계

합 계 59,176,285 29,911,490 29,264,795 22,456,989 7,702,831 14,754,158

서 울 8,993,121 3,502,434 5,490,687 6,107,554 1,233,073 4,874,481

부 산 3,256,187 1,205,305 2,050,882 2,433,604 667,881 1,765,723

대 구 1,903,332 912,037 991,295 1,384,026 450,113 933,913

인 천 3,127,899 1,141,514 1,986,385 2,448,838 656,175 1,792,663

광 주 1,192,375 447,047 745,328 936,290 230,835 705,455

대 전 1,105,470 501,130 604,340 794,434 254,566 539,868

울 산 1,098,007 627,913 470,094 722,581 333,030 389,551

경 기 13,391,559 6,077,385 7,314,174 2,147,775 954,096 1,193,679

강 원 2,845,606 1,765,769 1,079,837 482,652 328,384 154,268

충 북 2,171,970 1,273,691 898,279 547,334 266,611 280,723

충 남 3,707,699 2,117,161 1,590,538 806,076 415,978 390,098

전 북 2,847,767 1,814,833 1,032,934 441,251 226,565 214,686

전 남 4,041,084 2,490,903 1,550,181 762,847 301,635 461,212

경 북 3,888,724 2,426,371 1,462,353 632,207 258,208 373,999

경 남 4,794,569 3,149,570 1,644,999 998,604 667,254 331,350

제 주 810,916 458,427 352,489 810,916 458,427 352,489

31

규 모

(단위： 백만원)

(B=A-C) 중 복 계 산(C)

특 별 회 계계 일반회계

특 별 회 계

소 계 기 타 공기업 소 계 기 타 공기업

23,712,236 11,309,763 12,402,472 8,315,652 2,763,092 5,552,559 4,834,953 717,606

규 모

(단위：백만원)

시 군 구

계 일반회계 특별회계 계 일반회계 특별회계 계 일반회계 특별회계

22,490,931 11,399,407 11,091,524 9,039,854 6,717,766 2,322,088 5,188,511 4,091,486 1,097,025

- - - - - - 2,885,567 2,269,361 616,206

- - - 195,690 65,204 130,486 626,893 472,220 154,673

- - - 107,048 90,568 16,480 412,258 371,356 40,902

- - - 155,798 121,684 34,114 523,263 363,655 159,608

- - - - - - 256,085 216,212 39,873

- - - - - - 311,036 246,564 64,472

- - - 202,017 142,765 59,252 173,409 152,118 21,291

10,634,819 4,768,985 5,865,834 608,965 354,304 254,661 - - -

1,371,141 753,778 617,363 991,813 683,607 308,206 - - -

829,786 475,840 353,946 794,850 531,240 263,610 - - -

1,845,926 934,093 911,833 1,055,697 767,090 288,607 - - -

1,369,594 682,341 687,253 1,036,922 905,927 130,995 - - -

1,666,806 845,835 820,971 1,611,431 1,343,433 267,998 - - -

2,061,529 1,249,186 812,343 1,194,988 918,977 276,011 - - -

2,711,330 1,689,349 1,021,981 1,084,635 792,967 291,668 - - -

- - - - - - - - -

32

3. 전년대비 징수실적(전국 총괄) (단위：백만원, %)

구 분

항목별

2006, 2005 징 수 액 대 비2006징수액(A) 2005징수액(B) 증 감 액

(C = A-B)증감률(A/B)금 액 구성비 금 액 구성비

합 계 59,176,285 100% 56,378,986 100% 2,797,299 105.0%일 반 회 계 29,911,488 50.5% 29,917,721 53.1% -6,233 100%

소 계 3,987,571 6.7% 3,790,945 6.7% 196,626 105.2%

경상적수입

재 산 임 대 수 입 179,918 0.3% 171,333 0.3% 8,585 105.0%사 용 료 수 입 700,562 1.2% 639,812 1.1% 60,750 109.5%수 수 료 수 입 811,745 1.4% 796,719 1.4% 15,026 101.9%사 업 수 입 480,214 0.8% 501,779 0.9% -21,565 95.7%징 수 교 부 금 수 입 908,994 1.5% 821,687 1.5% 87,307 110.6%이 자 수 입 906,138 1.5% 859,615 1.5% 46,523 105.4%소 계 25,923,917 43.8% 26,126,776 46.3% -202,859 99.2%

임시적수입

재 산 매 각 수 입 967,277 1.6% 1,427,042 2.5% -459,765 67.8%순 세 계 잉 여 금 5,139,182 8.7% 5,417,670 9.6% -278,488 94.9%이 월 금 15,893,057 26.9% 16,051,890 28.5% -158,833 99.0%전 입 금 948,870 1.6% 1,045,430 1.9% -96,560 90.8%예 탁 금 및 예 수 금 277,600 0.5% 204,650 0.4% 72,950 135.6%융 자 금 원 금 수 입 46,175 0.1% 45,565 0.1% 610 101.3%부 담 금 1,060,428 1.8% 765,166 1.4% 295,262 138.6%잡 수 입 1,061,784 1.8% 990,243 1.8% 71,541 107.2%지 난 년 도 수 입 529,544 0.9% 179,120 0.3% 350,424 295.6%

특 별 회 계 29,264,797 49.5% 26,461,265 46.9% 2,803,532 110.6%특 별 회 계 ( 기 타 ) 16,144,718 5.1% 14,300,885 5.1% 1,843,833 112.9%

소 계 2,756,171 4.7% 2,588,870 4.6% 167,301 106.5%

경상적수입

재 산 임 대 수 입 215,879 0.4% 19,259 - 196,620 1120.9%사 용 료 수 입 568,149 1.0% 863,615 1.5% -295,466 65.8%수 수 료 수 입 55,956 0.1% 49,939 0.1% 6,017 112.0%사 업 수 입 1,692,466 2.9% 1,444,754 2.6% 247,712 117.1%징 수 교 부 금 수 입 8,865 - 8,105 - 760 109.4%이 자 수 입 214,856 0.4% 203,198 0.4% 11,658 105.7%소 계 13,388,547 22.6% 11,712,015 20.8% 1,676,532 114.3%

임시적수입

재 산 매 각 수 입 1,051,207 1.8% 205,664 0.4% 845,543 511.1%순 세 계 잉 여 금 3,240,854 5.5% 3,174,386 5.6% 66,468 102.1%이 월 금 2,678,397 4.5% 2,846,417 5.0% -168,020 94.1%전 입 금 4,335,415 7.3% 3,716,597 6.6% 618,818 116.7%예 탁 금 및 예 수 금 182,290 0.3% 158,524 0.3% 23,766 115.0%융 자 금 원 금 수 입 250,687 0.4% 230,326 0.4% 20,361 108.8%부 담 금 893,463 1.5% 620,379 1.1% 273,084 144.0%잡 수 입 517,334 0.9% 540,295 1.0% -22,961 95.8%지 난 년 도 수 입 238,900 0.4% 219,427 0.4% 19,473 108.9%

특 별 회 계 ( 공 기 업 ) 13,120,079 2.2% 12,160,380 2.6% 959,699 107.9%소 계 5,438,397 9.2% 4,959,933 8.8% 478,464 109.6%

사 업 수 입

상 수 도 사 업 3,003,996 5.1% 2,873,832 5.1% 130,164 104.5%하 수 도 사 업 940,658 1.6% 733,860 1.3% 206,798 128.2%지 역 개 발 기 금 308,463 0.5% 505,242 0.9% -196,779 61.1%공 영 개 발 사 업 1,185,280 2.0% 846,999 1.5% 338,281 139.9%

사업외수입

소 계 7,681,682 13.0% 7,200,447 12.8% 481,235 106.7%상 수 도 사 업 1,752,010 3.0% 1,797,496 3.2% -45,486 97.5%하 수 도 사 업 2,449,115 4.1% 1,894,141 3.4% 554,974 129.3%

지 역 개 발 기 금 2,153,902 3.6% 2,068,182 3.7% 85,720 104.1%

공 영 개 발 사 업 1,326,655 2.2% 1,440,628 2.6% -113,973 92.1%

33

4. 회계별·단체별 징수실적

4-1. 회계별 (단위：백만원, %)

구 분

단체별

최종예산액(A)

징수결정액(B)

징 수 액(C)

불납결손액(D)

미수납액(E=B-C-D)

징 수 율

C/A C/B

전 국 계 40,224,840 64,591,456 59,176,285 130,379 5,284,792 147% 92%

광 역 계 18,427,895 23,691,561 22,456,990 25,254 1,209,317 122% 95%

특별·광역시 12,468,128 15,900,746 14,827,329 22,282 1,051,135 119% 93%

도 5,959,767 7,790,815 7,629,661 2,971 158,183 128% 98%

기 초 계 21,796,946 40,899,895 36,719,295 105,126 4,075,474 168% 90%

시 14,561,267 24,321,017 22,490,935 31,490 1,798,592 154% 92%

군 3,544,444 9,341,510 9,039,853 5,789 295,868 255% 97%

구 3,691,234 7,237,368 5,188,507 67,847 1,981,014 141% 72%

34

(일반회계) (단위：백만원, %)

구 분

단체별

최종예산액(A)

징수결정액(B)

징 수 액(C)

불납결손액(D)

미수납액(E=B-C-D)

징 수 율

C/A C/B

전 국 계 14,402,434 32,846,670 29,911,489 93,697 2,841,484 208% 91%

광 역 계 5,034,493 8,319,878 7,702,832 17,792 599,254 153% 93%

특별·광역시 2,902,567 4,392,519 3,825,674 15,023 551,822 132% 87%

도 2,131,926 3,927,360 3,877,158 2,769 47,433 182% 99%

기 초 계 9,367,942 24,526,791 22,208,657 75,904 2,242,230 237% 91%

시 4,709,223 12,281,817 11,399,406 23,597 858,814 242% 93%

군 1,895,658 6,908,652 6,717,765 5,374 185,513 354% 97%

구 2,763,060 5,336,322 4,091,485 46,933 1,197,904 148% 77%

35

(특별회계) (단위 : 백만원)

구 분

단체별

최종예산액(A)

징수결정액(B)

징수액(C)

불납결손액(D)

미수납액(E=B-C-D)

징 수 율

C/A C/B

전 국 계 25,822,406 31,744,786 29,264,796 36,683 2,443,307 113% 92%

광 역 계 13,393,402 15,371,683 14,754,157 7,462 610,064 110% 96%

특별·광역시 9,565,561 11,508,227 11,001,655 7,259 499,313 115% 96%

도 3,827,841 3,863,456 3,752,503 202 110,751 98% 97%

기 초 계 12,429,004 16,373,103 14,510,639 29,221 1,833,243 117% 89%

시 9,852,045 12,039,200 11,091,528 7,892 939,780 113% 92%

군 1,648,786 2,432,857 2,322,088 414 110,355 141% 95%

구 928,174 1,901,046 1,097,022 20,915 783,109 118% 58%

36

단체별

항목별전 국 계 광역 계 특별·광역시

합 계 59,176,286 22,456,994 14,827,331일 반 회 계 29,911,496 7,702,834 3,825,674

소 계 3,987,569 1,125,205 715,548

경상적수입

재 산 임 대 수 입 179,919 77,282 69,234사 용 료 수 입 700,559 254,892 190,649수 수 료 수 입 811,747 83,064 46,339사 업 수 입 480,212 329,904 265,575징 수 교 부 금 수 입 908,996 99,340 39,129이 자 수 입 906,136 280,723 104,622소 계 25,923,927 6,577,629 3,110,126

임시적수입

재 산 매 각 수 입 967,274 419,339 166,647순 세 계 잉 여 금 5,139,186 1,260,045 328,953이 월 금 15,893,056 2,822,678 1,209,046전 입 금 948,870 493,546 251,401예탁금 및 예수금 277,600 191,100 151,100융 자 금 원 금 수 입 46,181 43,703 2,609부 담 금 1,060,430 584,385 416,063잡 수 입 1,061,781 427,209 254,690지 난 년 도 수 입 529,549 335,624 329,617

특 별 회 계 29,264,790 14,754,160 11,001,657특 별 회 계 ( 기 타 ) 16,144,710 8,223,757 6,905,839

소 계 2,756,164 1,486,104 1,371,723

경상적수입

재 산 임 대 수 입 215,880 199,137 187,522사 용 료 수 입 568,142 367,531 343,619수 수 료 수 입 55,954 45,075 32,762사 업 수 입 1,692,469 790,557 748,722징 수 교 부 금 수 입 8,862 - -이 자 수 입 214,857 83,804 59,098소 계 13,388,546 6,737,653 5,534,116

임시적수입

재 산 매 각 수 입 1,051,207 164,464 162,700순 세 계 잉 여 금 3,240,853 1,179,532 979,026이 월 금 2,678,392 841,073 767,844전 입 금 4,335,413 3,380,819 2,864,284예탁금 및 예수금 182,290 156,395 156,395융 자 금 원 금 수 입 250,693 171,517 120,397부 담 금 893,462 637,726 333,972잡 수 입 517,335 134,214 105,403지 난 년 도 수 입 238,901 71,913 44,095

특 별 회 계 ( 공 기 업 ) 13,120,080 6,530,403 4,095,818소 계 5,438,388 2,747,508 2,230,893

사업수입

상 수 도 사 업 3,003,996 1,463,561 1,426,834하 수 도 사 업 940,653 418,101 407,480지 역 개 발 기 금 308,461 308,461 56,002공 영 개 발 사 업 1,185,278 557,385 340,577소 계 7,681,692 3,782,895 1,864,925

사업외수입

상 수 도 사 업 1,752,016 554,682 539,301하 수 도 사 업 2,449,116 718,726 678,939지 역 개 발 기 금 2,153,905 2,153,905 414,519공 영 개 발 사 업 1,326,655 355,582 232,166

4. 회계별 단체별 징수실적

4-2. 단체별

37

도 기 초 계 시 군 구

7,629,663 36,719,292 22,490,918 9,039,854 5,188,5203,877,160 22,208,662 11,399,403 6,717,767 4,091,492409,657 2,862,364 1,249,516 531,446 1,081,402

8,048 102,637 51,966 14,506 36,16564,243 445,667 186,120 62,710 196,83736,725 728,683 339,970 96,215 292,49864,329 150,308 71,925 63,198 15,18560,211 809,656 270,152 62,591 476,913176,101 625,413 329,383 232,226 63,804

3,467,503 19,346,298 10,149,887 6,186,321 3,010,090252,692 547,935 223,692 90,435 233,808931,092 3,879,141 1,734,571 1,083,257 1,061,313

1,613,632 13,070,378 6,972,530 4,775,730 1,322,118242,145 455,324 339,377 65,957 49,99040,000 86,500 72,500 - 14,00041,094 2,478 1,671 396 411168,322 476,045 400,130 39,357 36,558172,519 634,572 324,345 104,776 205,4516,007 193,925 81,071 26,413 86,441

3,752,503 14,510,630 11,091,515 2,322,087 1,097,0281,317,918 7,920,953 4,928,221 1,895,704 1,097,028114,381 1,270,060 857,777 207,092 205,19111,615 16,743 9,088 1,226 6,42923,912 200,611 82,134 94,168 24,30912,313 10,879 6,537 1,216 3,12641,835 901,912 678,568 78,038 145,306

- 8,862 3,081 687 5,09424,706 131,053 78,369 31,757 20,927

1,203,537 6,650,893 4,070,444 1,688,612 891,8371,764 886,743 870,043 15,721 979

200,506 2,061,321 1,120,863 475,789 464,66973,229 1,837,319 1,002,446 660,271 174,602516,535 954,594 583,831 328,311 42,452

- 25,895 25,051 8 83651,120 79,176 28,920 45,872 4,384303,754 255,736 222,196 24,868 8,67228,811 383,121 142,437 125,049 115,63527,818 166,988 74,657 12,723 79,608

2,434,585 6,589,677 6,163,294 426,383 -516,615 2,690,880 2,468,629 222,251 -36,727 1,540,435 1,412,348 128,087 -10,621 522,552 492,227 30,325 -252,459 - - - -216,808 627,893 564,054 63,839 -

1,917,970 3,898,797 3,694,665 204,132 -15,381 1,197,334 1,085,769 111,565 -39,787 1,730,390 1,667,913 62,477 -

1,739,386 - - - -123,416 971,073 940,983 30,090 -

(단위：백만원)

38

5. 특별회계

구 분

사업별합 계

경상적수입(사 업 수 입)

임시적수입(사업외수입)

합 계 29,264,793 8,194,564 21,070,229

기 타 계 16,144,714 2,756,167 13,388,547

상 수 도 사 업 338,261 95,310 242,951

하 수 도 사 업 1,008,039 401,258 606,781

지 역 개 발 기 금 12,116 1,726 10,390

공 영 개 발 사 업 50,973 3,943 47,030

주 택 사 업 783,170 199,291 583,879

의 료 보 호 기 금 983,806 1,710 982,096

새 마 을 소 득 금 고 43,875 1,207 42,668

국 민 주 택 기 금 1,914 22 1,892

영 세 민 생 활 안 정 기 금 165,564 4,828 160,736

새 마 을 소 득 특 별 지 원 108,881 3,507 105,374

공 원 및 관 광 지 시 설 20,156 1,488 18,668

문 화 관 광 사 업 34,050 12,405 21,645

사 적 관 리 8,868 3,472 5,396

문 화 및 체 육 2,914 34 2,880

농 공 단 지 조 성 258,302 37,355 220,947

공 업 단 지 시 설 1,000 91 909

공 업 단 지 조 성 265,748 149,832 115,916

중 소 기 업 육 성 250,772 33,957 216,815

주 차 장 시 설 904,963 157,833 747,130

농 촌 환 경 개 선 13,182 242 12,940

도 시 개 발 1,560,418 275,811 1,284,607

토 지 구 획 정 리 529,282 180,946 348,336

재 개 발 사 업 - - -

주 택 지 조 성 사 업 186,701 106,701 80,000

공 원 묘 지 개 발 2,164 671 1,493

하 수 처 리 장 1,844 6 1,838

치 수 사 업 162,122 70,523 91,599

유 료 도 로 76,392 66,669 9,723

도 로 보 수 중 기 운 영 관 리 - - -

하 천 골 재 채 취 11,244 7,011 4,233

공 단 환 경 오 염 이 주 지 원 25,567 331 25,236

한 려 해 상 국 립 공 원 1,214 1,194 20

남 한 산 성 도 립 공 원 1,803 875 928

한 강 개 발 - - -

교 통 방 송 - - -

주 거 환 경 개 선 55,476 1,406 54,070

39

사업별 징수실적

(단위：백만원)

구 분

사업별합 계

경상적수입(사 업 수 입)

임시적수입(사업외수입)

교 통 사 업 2,147,412 109,466 2,037,946

임 대 아 파 트 관 리 1,978 220 1,758

새 마 을 소 득 증 대 10,575 474 10,101

생 활 용 수 공 급 634 18 616

공 업 용 지 조 성 52,650 831 51,819

산 업 기 지 개 발 646 15 631

폐 기 물 관 리 40,438 809 39,629

농 어 촌 진 흥 76,252 3,354 72,898

댐 건 설 ( 주 변 환 경 ) 지 원 40,958 1,131 39,827

대 학 운 영 132,514 48,070 84,444

간 척 사 업 24,569 355 24,214

장 학 기 금 3,372 69 3,303

발 전 소 주 변 지 원 사 업 415,067 17,834 397,233

경 영 사 업 89,001 17,126 71,875

문 화 마 을 조 성 898 7 891

농 업 용 수 - - -

춘 천 수 렵 장 운 영 - - -

장 학 사 업 3,286 111 3,175

실 버 인 력 은 행 기 금 236 121 115

제 주 도 개 발 사 업 22,321 8,010 14,311

향 토 인 재 322 9 313

종 합 유 통 단 지 조 성 8,608 892 7,716

시 영 버 스 사 업 6,662 2,736 3,926

시 장 임 대 료 관 리 4,554 6 4,548

집 단 에 너 지 공 급 사 업 183,017 167,378 15,639

항 만 배 후 도 로 142,243 1,126 141,117

해 운 대 신 시 가 지 13,747 5,013 8,734

아 시 아 경 기 대 회 - - -

미 하 야 리 아 부 대 이 전 - - -

정 보 단 지 개 발 183,516 168,104 15,412

대 지 보 상 87,489 959 86,530

수 질 개 선 720,221 34,871 685,350

온 천 관 리 1,963 627 1,336

국제공항배후지원단지개발 25,845 860 24,985

경 률 사 업 121,807 76,863 44,944

기 타 3,711,132 267,047 3,444,085

공 기 업 계 13,120,079 5,438,397 7,681,682 상 수 도 사 업 4,756,006 3,003,996 1,752,010

하 수 도 사 업 3,389,773 940,658 2,449,115

지 역 개 발 기 금 2,462,365 308,463 2,153,902

공 영 개 발 2,511,935 1,185,280 1,326,655

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단체별항목별

합 계 서 울 부 산 대 구 인 천

징수액 구성비 징수액 구성비 징수액 구성비 징수액 구성비 징수액 구성비합 계 59,176,285 100% 8,993,125 100% 3,256,187 100% 1,903,334 100% 3,127,899 100%일 반 회 계 29,911,488 50.5% 3,502,437 38.9% 1,205,304 37.0% 912,039 47.9% 1,141,513 36.5%

소 계 3,987,571 6.7% 1,032,124 11.5% 198,626 6.1% 166,209 8.7% 164,457 5.3%

경상적수입

재 산 임 대 수 입 179,918 0.3% 78,061 0.9% 5,134 0