<목 차>

제1장 서론 ··········································3
제1절 연구의 배경 및 목적 ·································3
제2절 연구의 범위 및 방법 ·································5

제2장 지방소득세 독립세 전환의 내용과 쟁점 ··········9
제1절 지방소득세의 구조와 독립세 전환의 배경 ··············9
1. 지방세의 구조와 현황 ··········································9
2. 지방소득세의 도입과정 ········································13
3. 지방소득세 독립세 전환과정 및 의의 ···························15
제2절 지방소득세 독립세 전환의 주요내용 ·················19
1. 지방소득세 독립세 전환의 개요 ································19
2. 개인지방소득세 ···············································23
3. 법인지방소득세 ···············································28
4. 특별징수분 지방소득세 ········································32
제3절 선행연구 및 지방소득세 독립세 전환의 쟁점 ·········36
1. 지방소득세 독립세 전환 관련 선행연구 ·························36
2. 지방소득세 독립세 전환의 쟁점 ································44

제3장 지방소득세 업무 환경분석 ·····················53
제1절 지방소득세 업무의 조직환경 ························53
1. 중앙·지방 세무조직의 개요 ····································53
2. 중앙정부 지방세무조직 ········································54

3. 광역자치단체 세무조직 ········································56
4. 기초자치단체 ·················································59
제2절 수원시 지방소득세 업무수요 및 조직현황 ············63
1. 수원시 지방소득세 업무의 수요 ································63
2. 수원시 지방세무조직 현황 및 기능 ·····························68

 

제4장 지방소득세 독립세 전환에 따른 적정 소요인력 산정 ··· 79
제1절 법인세 및 법인지방소득세 비교분석 ·················79
1. 세무서의 법인세 업무 분석 ····································79
2. 구청의 법인지방소득세 업무 분석 ······························85
3. 세무서와 구청업무의 비교 ·····································91
제2절 종합소득세 및 개인지방소득세 비교분석 ·············93
1. 세무서의 종합소득세 업무 분석 ·······························93
2. 구청의 개인지방소득세 업무 분석 ····························100
3. 세무서와 구청업무의 비교 ···································104
제3절 양도소득세 및 양도소득분 지방소득세 비교분석 ····106
1. 세무서의 양도소득세 업무 분석 ······························106
2. 구청의 양도소득세 업무 분석 ································111
3. 세무서와 구청업무의 비교 ···································113
제4절 적정 소요인력 산정 ······························115
1. 법인지방소득세 소요인력 산정 ·······························115
2. 개인지방소득세 소요인력 산정 ·······························118
3. 양도소득분 지방소득세 소요인력 산정 ························121
4. 지방소득세 소요인력 산정 ···································124

 

제5장 타 자치단체 세무조직 비교분석 ···············127
제1절 조사대상 및 방법 ·································127
1. 조사대상 ···················································127
2. 조사방법 ···················································129
제2절 기초자치단체(시 본청) 세무조직 분석 ··············132
1. 시 본청 세무조직 구성현황 ··································132
2. 시 세무조직 인력현황 ·······································145
제3절 기초자치단체 행정구 세무조직 분석 ················152
1. 행정구 세무조직 구성현황 ···································152
2. 행정구 세무조직 인력현황 ···································158
제4절 서울시 자치구 세무조직 분석 ······················162
1. 서울시 자치구 세무조직 구성현황 ····························162
2. 서울시 자치구 세무조직 인력현황 ····························170

 

제6장 결론 및 정책제언 ····························175
제1절 요약 ·············································175
제2절 정책제언 ·········································178
1. 지방소득세 인력 확충방안 모색 ······························178
2. 세무조직의 합리적 개편 ·····································189
3. 관련 법·제도 설계 및 시스템 개선 ···························197
4. 지방소득세 납세행정 지원체계 마련 ··························204

 

참고문헌 ··········································211

 

부록 ··············································211