Details of Tax Revenue Asia - Korea

- Tax
  - 00 Total tax revenue
  - 01 1000 Taxes on income, profits and capital gains
  - 02 1100 Taxes on income, profits and capital gains of individuals
  - 1110 On income and profits of individuals
    - 03 1110 On income and profits of individuals
    - 04 Income tax
    - 05 Dividends and interest income tax
    - 06 Wages and salaries income tax
    - 07 Other income tax
    - 08 Global income tax
    - 09 Defence tax on income tax
    - 0a Education tax on income tax
    - 0b Rural development tax on interest, bus. Inc. & cap.gains relief
    - 0c Inhabitant tax on income tax (local)
  - 1120 On capital gains of individuals
    - 0d 1120 On capital gains of individuals
    - 0e Capital gains tax
  - 0f 1200 Taxes on income, profits and capital gains of corporates
  - 1210 On profits of corporates
    - 0g 1210 On profits of corporates
    - 0h Corporation tax - withholding
    - 0i Corporation tax - final returns
    - 0j Defence tax on corporation tax
    - 0k Inhabitant tax on corporation tax (local)
    - 0l Rural development tax corporate income
    - 0m Excess profit tax
  - 0n 1220 On capital gains of corporates
  - 1300 Unallocable between 1100 and 1200
    - 0o 1300 Unallocable between 1100 and 1200
    - 0p Business income tax
    - 0q Real estate income tax
    - 0r Defence tax on real estate & business income
    - 0s Rural dev. tax on bus. inc. & cap. gains relief
    - 0t Inhabitant tax before 1990 (local)
    - 0u Farm land tax (local)
    - 0v Inhabitant tax on farm land tax (local)
  - 0w 2000 Social security contributions (SSC)
  - 2100 Employees SSC
    - 0x 2100 Employees SSC
    - 0y Veterans' relief fund
    - 0z Soldiers' annuity fund
    - 10 Unemployment assurance
    - 11 National welfare pension fund
    - 12 Social benefit fund
    - 13 Health Insurance
    - 14 Teachers' pensions
    - 15 Government employees pensions
    - 16 Military personal pensions
  - 17 2110 On a payroll basis of employees SSC
  - 18 2120 On an income tax basis of employees SSC
  - 2200 Employers SSC
    - 19 2200 Employers SSC
    - 1a Ind. works' insurance fund
    - 1b Soldiers' annuity fund
    - 1c Pneumoconiosis fund
    - 1d Unemployment insurance
    - 1e Veterans' relief fund
    - 1f National welfare pension fund
    - 1g Social benefit fund
    - 1h Health Insurance
    - 1i Teachers' pensions
    - 1j Government employees pensions
  - 1k 2210 On a payroll basis of employers SSC
  - 1l 2220 On an income tax basis of employers SSC
  - 1m 2300 Self-employed or non-employed SSC
  - 1n 2310 On a payroll basis of self/non-employed SSC
  - 1o 2320 On an income tax basis of self/non-employed SSC
  - 1p 2400 Unallocable between 2100, 2200 and 2300 SSC
  - 3000 Taxes on payroll and workforce
    - 1q 3000 Taxes on payroll and workforce
    - 1r Workshop tax on workforce (local)
    - 1s Vocational training promotion fund
  - 1t 4000 Taxes on property
  - 4100 Recurrent taxes on immovable property
    - 1u 4100 Recurrent taxes on immovable property
    - 1v Property tax (local)
    - 1w City planning tax on urban real estate (local)
    - 1x Community facilities tax (local)
    - 1y Tax on excessive land holdings (local)
    - 1z Tax on aggregate land holdings (local)
    - 20 Rural dev. tax on local agg. land holdings tax
    - 21 Tax on excessively increased land value
    - 22 Comprehensive real estate tax
    - 23 Rural dev. tax on comprehensive real estate tax
    - 24 4110 Households recurrent taxes on immovable property
    - 4120 Other than households recurrent taxes on immovable property
      - 25 4120 Other than households recurrent taxes on immovable property
      - 26 Workshop tax on property (local)
  - 27 4200 Recurrent taxes on net wealth
  - 28 4300 Estate, inheritance and gift taxes
  - 4310 Estate and inheritance taxes
    - 29 4310 Estate and inheritance taxes
    - 2a Inheritance tax
    - 2b Defence tax on inheritance tax
  - 4320 Gift taxes
    - 2c 4320 Gift taxes
    - 2d Gift tax
    - 2e Defence tax on gift tax
  - 4400 Taxes on financial and capital transactions
    - 2f 4400 Taxes on financial and capital transactions
    - 2g Registration tax (local)
    - 2h Registration tax
    - 2i Defence tax on registration tax
    - 2j Rural dev. tax on local acquisition tax
    - 2k Rural dev. tax on local registration tax
    - 2l Securities transactions tax
    - 2m Rural dev. tax on securities transaction tax
    - 2n Acquisition tax (local)
    - 2o Stamp tax
  - 4500 Non-recurrent taxes on property
    - 2p 4500 Non-recurrent taxes on property
    - 2q Asset revaluation tax
  - 2r 4600 Other recurrent taxes on property except 4100 and 4200
  - 2s 5000 Taxes on goods and services
  - 2t 5100 Taxes on production, sale, transfer, etc
  - 2u 5110 General taxes on goods and services
  - 5111 Value added taxes
    - 2v 5111 Value added taxes
    - 2w Value added tax
  - 2x 5112 Sales tax
  - 2y 5113 Other (than value added and sales tax)
  - 2z 5120 Taxes on specific goods and services
  - 5121 Excises
    - 30 5121 Excises
    - 31 Commodity tax
    - 32 Defence tax on commodity tax
    - 33 Liquor tax
    - 34 Defence tax on liquor tax
    - 35 Education tax on liquor tax
    - 36 Textile tax
    - 37 Petroleum tax
    - 38 Transport tax on petrol products
    - 39 Education tax on transport tax
    - 3a Electricity and gas tax
    - 3b Special excise tax
    - 3c Defence tax on special excise tax
    - 3d Education tax on special excise tax
    - 3e Rural development on special excise tax
    - 3f Tobacco sales tax (local)
    - 3g Tobacco consumption tax (local)
    - 3h Motor fuel tax (local)
  - 3i 5122 Profits of fiscal monopolies
  - 5123 Customs and import duties
    - 3j 5123 Customs and import duties
    - 3k Customs duties
    - 3l Defence tax on customs duties
    - 3m Special customs duties
    - 3n Tonnage tax
    - 3o Education tax on imports
    - 3p Rural dev. tax on customs exemptions
    - 3q Previous year receipts
  - 3r 5124 Taxes on exports
  - 3s 5125 Taxes on investment goods
  - 5126 Taxes on specific services
    - 3t 5126 Taxes on specific services
    - 3u Telephone tax
    - 3v Defence tax on telephone tax
    - 3w Entertainment tax
    - 3x Defence tax on entertainment tax
    - 3y Entertainment tax (local)
    - 3z Travel tax
    - 40 Admission tax
    - 41 Defence tax on admission tax
    - 42 Education tax on banking & insurance
    - 43 Horse race tax (local)
    - 44 Rural dev. tax on horse race tax
    - 45 Butchery tax (local)
    - 46 Regional development tax (local)
  - 47 5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive
  - 48 5128 Other taxes not included within 5121 to 5127 inclusive
  - 49 5130 Unallocable between 5110 and 5120
  - 4a 5200 Taxes on use of goods and perform activities
  - 5210 Recurrent taxes on use of goods and perform activities
    - 4b 5210 Recurrent taxes on use of goods and perform activities
    - 4c License tax (local)
    - 4d Automobile tax (local)
  - 4e 5220 Non-recurrent taxes on use of goods and perform activities
  - 4f 5300 Unallocable between 5100 and 5200
  - 4g 6000 Taxes other than 1000, 2000, 3000, 4000 and 5000
  - 4h 6100 Paid solely by business
  - 6200 Other taxes not solely paid by business
    - 4i 6200 Other taxes not solely paid by business
    - 4j Unallocable tax revenue
    - 4k Previous year tax
    - 4l Previous year tax (local)
    - 4m Unallocable defence tax
    - 4n Education tax on local taxes
- Government
  - 0 Federal or Central government
  - 1 Local government
  - 2 Social Security Funds
  - 3 Total

Details of Tax Revenue Asia - Korea Methoden, Erläuterungen und Klassifizierung

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