1. 개설...3 1-1 등록세의 연혁...3 1-2 등록세의 본질...3 2. 과세객체...3 3. 납세의무자...4 4. 과세표준과 세율...5 4-1 과세표준...5 4-2 세율...7 5. 대도시 지역내의 중과...19 5-1 취지 및 연혁...19 5-2 법인등기에 대한 중과...19 (1) 중과대상 법인...19 (2) 중과대상 등기와 세율...20 (3) 대도시내법인중과세의 예외...22 5-3 공장의 신설·증자에 따른 부동산 등기에 대한 중과...30 (1) 중과대상 공장의 범위...30 (2) 중과대상 등기와 세율...32 (3) 중과세 규정의 적용시기...32 6. 부과징수...33 6-1 납세지...33 6-2 부과징수 방법...34 7. 비과세...37 7-1 국등에 대한 비과세...37 7-2 용도구분에 의한 비과세...37 7-3 신탁으로 인한 재산권 취득 및 기타 등기·등록에 관한 비과세...38 7-4 담보부사채의 등기, 등록의 특례...40 8. 과세면제...41 8-1 지방세법에 의한 면제...41 (1) 특정법인에 대한 면제...41 (2) 특정법인에 대한 경감...43 (3) 과세면제 등기...45 (4) 조례에 의한 경감...51 8-2 조세감면 규제법의 규정에 의한 감면...52 8-3 특별조례에 의한 과세면제 및 불균일과세...59 자동차세 사무처리 편람 1. 개설...4 1-1 자동차세의 연혁...4 1-2 자동차세의 본질...4 2. 과세대상...5 2-1 자동차의 정의...5 2-2 과세대상 자동차의 종류...6 3. 납세의무자...10 3-1 납세의무자...10 3-2 납세의무의 승계...11 4. 세율...13 4-1 영업용과 비영업용의 구분...14 4-2 축간거리·비기량...16 5. 부과징수...18 5-1 정기부과...20 5-2 수시부과...23 5-3 과세자료 통보...25 5-4 과세대장 비치...27 5-5 자동차에 관한 신고...31 6. 비과세 감면...33 6-1 지방세법상 비과세...33 6-2 감면조례상 감면...36 6-3 면세규정의 비제...37 7. 납세보전...38 7-1 납세필증교부 및 미부착  차량단속...38 7-2 체납처분...51 면허세 1. 개설...3 1-1 연혁...3 1-2 정의...3 2. 과세대상...4 2-1 면허의 범위...4 2-2 면허의 종류...7 3. 납세의무자...12 4. 세율...15 5. 부과징수...16 5-1 납세지...16 5-2 납기...18 5-3 납세의 효력...19 5-4 면허의 통보등...20 5-5 면허의 취소...21 6. 비과세 감면...23 6-1 과세면제...23 6-2 비과세...26 6-3 특별감면 조례...28 7. 면허세 과징업무 처리 체계도...30  과세대상 면허 일람표...37 농지세 1. 개설...5 1-1 연혁...5 1-2 본질...6 2. 과세객체...7 2-1 갑 류...7 2-2 을 류...8 3. 납세의무자...12 4. 과세표준...14 4-1 갑 류...14 4-2 을 류...19 5. 기초공제...28 5-1 갑 류...28 5-2 을 류...28 5-3 소액부징수...29 6. 세율...30 6-1 갑 류...30 6-2 을 류...34 6-3 합산과세...35 7. 부과징수...37 7-1 납기...37 7-2 출입경작의 통보...40 7-3 과세권자(납세지)...42 7-4 과세예고제 확행...43 7-5 징수...43 8. 비과세 및 면제...52 8-1 비과세...52 8-2 면제...52 8-3 감면...62 9. 이동지 신고...68 10. 농지조사 위원회...69 11. 재조사 청구와 결정...72 11-1 재조사 청구...72 11-2 재조사 결정...72 12. 기타...73 13. 부록...79 13-1 재해감면 조사요령...81 13-2 필요경비의 산출요령...100 13-3 농지세 부과시 유의사항...109