제1편 지방세기본법
제01장 총 칙 3
1 통 칙 ···························································3
2 과세권 등 ·························································6
3 지방세 부과 등의 원칙 ··············································10
4 기간과 기한 ······················································12
5 서류의 송달 ······················································15
제02장 납세의무 19
1 납세의무의 성립 및 소멸 ············································19
2 납세의무의 확장 및 보충적 납세의무 ···································25
제03장 부 과 30
1 수정신고, 경정청구 및 기한후신고 ····································30
2 가산세 ··························································32
제04장 지방세환급금과 납세담보 36
1 지방세환급금과 지방세환급가산금 ·····································36
2 납세담보 ·························································39
제05장 지방세와 다른 채권의 관계 42
1 지방세의 우선 징수 ················································42
제06장 납세자의 권리 46
1 납세자권리헌장 및 납세자의 성실성 추정 ·······························46
2 세무조사 ·························································47
3 비밀 유지의 의무 ··················································50
4 과세전적부심사 ····················································51
제07장 이의신청 및 심사청구와 심판청구 54
1 청구 대상 ························································54
[..] 연/습/문/제 ··················································59
제08장 범칙행위 등에 대한 처벌 및 처벌절차 63
1 처 벌 ··························································63
2 범칙행위 처벌 ····················································63
3 범칙행위 처벌 절차 ················································65
제09장 과세자료의 제출 및 관리 69
제10장 지방세 업무의 정보화 71
제11장 보 칙 73
. 연/습/문/제 ·····················································79
제2편 지방세징수법
제01장 총 칙 105
제02장 징 수 111
제1절 징수절차 ······················································111
제2절 징수유예 ·····················································115
제3절 독 촉 ·······················································118
제03장 체납처분 119
제1절 체납처분의 절차 ················································119
제2절 압류금지 재산 ·················································122
제3절 체납처분의 효력 ···············································123
제4절 동산과 유가증권의 압류 ·········································124
제5절 채권의 압류 ···················································125
제6절 부동산 등의 압류 ··············································125
제7절 무체재산권 등의 압류 ···········································127
제8절 압류의 해제 ···················································128
제9절 교부청구 및 참가압류 ···········································129
제10절 압류재산의 매각 ···············································131
제11절 청 산 ······················································142
제12절 체납처분의 중지.유예 ·········································143
[..] 연/습/문/제 ·················································146
. 연/습/문/제 ·····················································153
제3편 지방세법
제01장 총 칙 187
제02장 취득세 189
제1절 통 칙 ·······················································189
제2절 과세표준과 세율 ···············································198
제3절 부과.징수 ···················································207
[..] 연/습/문/제 ·················································210
. 연/습/문/제 ····················································214
제03장 등록면허세 231
제1절 통 칙 ·······················································231
제2절 등록에 대한 등록면허세 ·········································233
제3절 면허에 대한 등록면허세 ·········································240
[..] 연/습/문/제 ·················································244
. 연/습/문/제 ····················································246
제04장 레저세 253
. 연/습/문/제 ····················································255
제05장 담배소비세 258
. 연/습/문/제 ····················································266
제06장 지방소비세 271
. 연/습/문/제 ····················································273
제07장 주민세 275
제1절 통 칙 ·······················································275
제2절 균등분 ·······················································277
제3절 재산분 ·······················································278
제4절 종업원분 ·····················································279
. 연/습/문/제 ·····················································281
제08장 지방소득세 284
제1절 통 칙 ·······················································284
제2절 거주자의 종합소득.퇴직소득에 대한 지방소득세 ·····················287
제3절 거주자의 양도소득에 대한 지방소득세 ······························292
제4절 비거주자의 소득에 대한 지방소득세 ································297
제5절 개인지방소득에 대한 특별징수 ····································298
제6절 내국법인의 각 사업연도의 소득에 대한 지방소득세 ····················300
제7절 보 칙 ·······················································305
. 연/습/문/제 ····················································309
제09장 재산세 325
제1절 통 칙 ·······················································325
제2절 과세표준과 세율 ···············································329
제3절 부과.징수 ···················································332
. 연/습/문/제 ····················································336
제10장 자동차세 348
제1절 자동차 소유에 대한 자동차세 ·····································348
제2절 자동차 주행에 대한 자동차세 ·····································353
1 연/습/문/제 ····················································356
제11장 지역자원시설세 367
제1절 통 칙 ·······················································367
제4편 지방세특례제한법
제2절 과세표준과 세율 ···············································370
제3절 부과.징수 ···················································371
2 연/습/문/제 ····················································373
제12장 지방교육세 377
3 연/습/문/제 ····················································380
제01장 총 칙 401
제02장 감 면 405
제1절 농어민을 위한 지원 ·············································405
제2절 사회복지를 위한 지원 ···········································407
제3절 교육 및 과학기술 등에 대한 지원 ··································415
제4절 문화 및 관광 등에 대한 지원 ·····································419
제5절 기타의 감면 등 지원 ············································421
제03장 보 칙 437
4 연/습/문/제 ····················································441
제5편 최신기출문제
제6편 부 록
[01] 2017년 서울시 기출문제 447
[02] 2017년 지방직(5월) 기출문제 459
[03] 2017년 지방직 추가선발 기출문제(12월) 476
[04] 2016년 서울시 기출문제 488
[05] 2016년 지방직 기출문제 503
[01] 지방세기본법 및 지방세법상 30일.60일.90일 규정 요약 517
[02] 취득세 세율 요약 523
[03] 지방세 세율의 가감 규정 530
[04] 재산세 세부담의 상한 532
[05] 과점주주(50% 초과 주주)의 제2차 납세의무와 취득세 납세의무 비교 533
[06] 유상취득분 주택의 취득세 세율적용 특례 535
[07] 부동산에 대한 등록면허세 세율 및 중과 세율 536
[08] 면세점 및 소액부징수 539
