2026 NCS 지방세실무

제01편 지방소득세 신고하기

제1장 지방세의 개요(지방세기본법) ㆍ 13
제1절 지방세의 기초 ································································· 15
제2절 용어의 정의 ···································································· 21
제3절 지방세의 체계 ································································· 29
제4절 납세의무의 성립, 확정, 소멸 ·············································· 34
제5절 납세의무의 확장제도 ························································ 42
제6절 권리구제제도 ·································································· 49
제7절 지방세기본법 상의 가산세 ················································· 65
제8절 지방세와 타채권의 관계 ···················································· 70
제9절 보 칙 ············································································· 75
제10절 지방세 범칙행위 등에 대한 처벌 및 처벌절차 ······················· 77

제2장 지방세징수의 개요(지방세징수법) ㆍ 83
제1절 지방세징수법의 목적 ························································ 84
제2절 용어정의 ········································································· 84
제3절 지방세징수법의 절차 ························································ 85
기출예상문제 ············································································ 94

제3장 지방소득세ㆍ99
제1절 지방소득세의 개괄 ·························································· 100
제2절 지방소득세의 과세요건 ··················································· 102
제3절 지방소득세 관련 세액 등의 통보 ······································· 122

제4장 지방세의 감면(지방세특례제한법) ㆍ 125
제1절 지방세 감면의 일반 ························································ 126
제2절 지방세특례제한법상의 감면내용 ······································· 131
제3절 조례에 의한 지방세 감면의 내용 ······································ 200

제02편 취득세 신고하기

제1장 취득세 ㆍ 211
제1절 부동산 관련 조세의 체계 ·················································· 213
제2절 취득세의 과세대상 ························································· 216
제3절 납세의무자 ··································································· 222
제4절 취득의 시기 ··································································· 226
제5절 비과세 ·········································································· 231
제6절 과세표준 ······································································· 233
제7절 세 율 ············································································ 246
제8절 부과징수 ······································································· 264
기출예상문제 ·········································································· 271

제2장 등록면허세ㆍ279
제1절 등록면허세의 개요 ·························································· 281
제2절 등록면허세의 과세대상 ··················································· 282
제3절 과세표준과 세율 ····························································· 287
제4절 비과세 ·········································································· 296
제5절 신고납부 ······································································· 297
제6절 특별징수 ······································································· 300
기출예상문제 ·········································································· 301

제03편 주민세 신고하기

제1장 주민세ㆍ313
제1절 주민세의 개요 ······························································· 314
제2절 주민세의 납세의무자 ······················································ 316
제3절 비과세 등 ······································································ 317
제4절 주민세의 납세지 ····························································· 318
제5절 과세표준 및 세율 ··························································· 319
제6절 징수 방법 ······································································ 321
제7절 가산세 ·········································································· 322
제8절 소액부징수 면세점 ························································· 323

제2장 재산세ㆍ325
제1절 재산세의 개요 ······························································· 326
제2절 재산세의 기초 ······························································· 327
제3절 과세요건 ······································································· 329
제4절 비과세 및 감면 ······························································ 348
제5절 부과와 징수 ··································································· 353
기출예상문제 ·········································································· 360

제04편 기타 지방세

제1장 목적세 ㆍ 379
제1절 지역자원시설세 ····························································· 380
제2절 지방교육세 ··································································· 388
기출예상문제 ·········································································· 391

제2장 기타 지방세ㆍ395
제1절 지방소비세 ··································································· 396
제2절 레저세 ·········································································· 398
제3절 담배소비세 ··································································· 402
제4절 자동차세 ······································································· 407

제3장 재산 관련 세제ㆍ415
제1절 종합부동산세 ······························································· 416
제2절 농어촌특별세 ······························································· 433
제3절 인지세 ·········································································· 436
기출예상문제 ·········································································· 440