methods, notes and classification Korea methods, notes and classification

    • Tax
      • 00 Total tax revenue
      • 01 1000 Taxes on income, profits and capital gains
      • 02 1100 Of individuals
      • 1110 On income and profits
        • 03 1110 On income and profits
        • 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
        • 0d 1120 On capital gains
        • 0e Capital gains tax
      • 0f 1200 Corporate
      • 1210 On profits
        • 0g 1210 On profits
        • 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
      • 1220 On capital gains
        • 0n 1220 On capital gains
        • 0o Capital gains tax
      • 1300 Unallocable between 1100 and 1200
        • 0p 1300 Unallocable between 1100 and 1200
        • 0q Business income tax
        • 0r Real estate income tax
        • 0s Defence tax on real estate & business income
        • 0t Rural dev. tax on bus. inc. & cap. gains relief
        • 0u Inhabitant tax before 1990 (local)
        • 0v Farm land tax (local)
        • 0w Inhabitant tax on farm land tax (local)
      • 0x 2000 Social security contributions
      • 2100 Employees
        • 0y 2100 Employees
        • 0z Veterans' relief fund
        • 10 Soldiers' annuity fund
        • 11 Unemployment assurance
        • 12 National welfare pension fund
        • 13 Social benefit fund
        • 14 Health Insurance
        • 15 Teachers' pensions
        • 16 Government employees pensions
        • 17 Military personal pensions
      • 18 2110 On a payroll basis
      • 19 2120 On an income tax basis
      • 2200 Employers
        • 1a 2200 Employers
        • 1b Ind. works' insurance fund
        • 1c Soldiers' annuity fund
        • 1d Pneumoconiosis fund
        • 1e Unemployment insurance
        • 1f Veterans' relief fund
        • 1g National welfare pension fund
        • 1h Social benefit fund
        • 1i Health Insurance
        • 1j Teachers' pensions
        • 1k Government employees pensions
      • 1l 2210 On a payroll basis of employers SSC
      • 1m 2220 On an income tax basis of employers SSC
      • 1n 2300 Selfemployed or nonemployed
      • 1o 2310 On a payroll basis of self/non-employed SSC
      • 1p 2320 On an income tax basis of self/non-employed SSC
      • 1q 2400 Unallocable between 2100, 2200 and 2300
      • 3000 Taxes on payroll and workforce
        • 1r 3000 Taxes on payroll and workforce
        • 1s Workshop tax on workforce (local)
        • 1t Vocational training promotion fund
      • 1u 4000 Taxes on property
      • 4100 Recurrent taxes on immovable property
        • 1v 4100 Recurrent taxes on immovable property
        • 1w Property tax (local)
        • 1x City planning tax on urban real estate (local)
        • 1y Community facilities tax (local)
        • 1z Tax on excessive land holdings (local)
        • 20 Tax on aggregate land holdings (local)
        • 21 Rural dev. tax on local agg. land holdings tax
        • 22 Tax on excessively increased land value
        • 23 Comprehensive real estate tax
        • 24 Rural dev. tax on comprehensive real estate tax
        • 25 4110 Households
        • 4120 Others
          • 26 4120 Others
          • 27 Workshop tax on property (local)
      • 28 4200 Recurrent taxes on net wealth
      • 29 4300 Estate, inheritance and gift taxes
      • 4310 Estate and inheritance taxes
        • 2a 4310 Estate and inheritance taxes
        • 2b Inheritance tax
        • 2c Defence tax on inheritance tax
      • 4320 Gift taxes
        • 2d 4320 Gift taxes
        • 2e Gift tax
        • 2f Defence tax on gift tax
      • 4400 Taxes on financial and capital transactions
        • 2g 4400 Taxes on financial and capital transactions
        • 2h Registration tax (local)
        • 2i Registration tax
        • 2j Defence tax on registration tax
        • 2k Rural dev. tax on local acquisition tax
        • 2l Rural dev. tax on local registration tax
        • 2m Securities transactions tax
        • 2n Rural dev. tax on securities transaction tax
        • 2o Acquisition tax (local)
        • 2p Stamp tax
      • 4500 Nonrecurrent taxes
        • 2q 4500 Nonrecurrent taxes
        • 2r Asset revaluation tax
      • 2s 4510 On net wealth
      • 2t 4520 Other nonrecurrent taxes
      • 2u 4600 Other recurrent taxes on property
      • 2v 5000 Taxes on goods and services
      • 2w 5100 Taxes on production, sale, transfer, etc
      • 2x 5110 General taxes
      • 5111 Value added taxes
        • 2y 5111 Value added taxes
        • 2z Value added tax
      • 5112 Sales tax
        • 30 5112 Sales tax
        • 31 Business tax
      • 32 5113 Other
      • 33 5120 Taxes on specific goods and services
      • 5121 Excises
        • 34 5121 Excises
        • 35 Commodity tax
        • 36 Defence tax on commodity tax
        • 37 Liquor tax
        • 38 Defence tax on liquor tax
        • 39 Education tax on liquor tax
        • 3a Textile tax
        • 3b Petroleum tax
        • 3c Transport tax on petrol products
        • 3d Education tax on transport tax
        • 3e Electricity and gas tax
        • 3f Special excise tax
        • 3g Defence tax on special excise tax
        • 3h Education tax on special excise tax
        • 3i Rural development on special excise tax
        • 3j Tobacco sales tax (local)
        • 3k Tobacco consumption tax (local)
        • 3l Motor fuel tax (local)
      • 5122 Profits of fiscal monopolies
        • 3m 5122 Profits of fiscal monopolies
        • 3n Monopoly profit
      • 5123 Customs and import duties
        • 3o 5123 Customs and import duties
        • 3p Customs duties
        • 3q Defence tax on customs duties
        • 3r Special customs duties
        • 3s Tonnage tax
        • 3t Education tax on imports
        • 3u Rural dev. tax on customs exemptions
        • 3v Previous year receipts
      • 3w 5124 Taxes on exports
      • 3x 5125 Taxes on investment goods
      • 5126 Taxes on specific services
        • 3y 5126 Taxes on specific services
        • 3z Telephone tax
        • 40 Defence tax on telephone tax
        • 41 Entertainment tax
        • 42 Defence tax on entertainment tax
        • 43 Entertainment tax (local)
        • 44 Travel tax
        • 45 Admission tax
        • 46 Defence tax on admission tax
        • 47 Education tax on banking & insurance
        • 48 Horse race tax (local)
        • 49 Rural dev. tax on horse race tax
        • 4a Butchery tax (local)
        • 4b Regional development tax (local)
      • 4c 5127 Other taxes on internat. trade and transactions
      • 4d 5128 Other taxes
      • 4e 5130 Unallocable between 5110 and 5120
      • 4f 5200 Taxes on use of goods and perform activities
      • 5210 Recurrent taxes
        • 4g 5210 Recurrent taxes
        • 4h License tax (local)
        • 4i Automobile tax (local)
      • 4j 5220 Nonrecurrent taxes
      • 4k 5300 Unallocable between 5100 and 5200
      • 4l 6000 Other taxes
      • 4m 6100 Paid solely by business
      • 6200 Other
        • 4n 6200 Other
        • 4o Unallocable tax revenue
        • 4p Previous year tax
        • 4q Previous year tax (local)
        • 4r Unallocable defence tax
        • 4s Education tax on local taxes
      • 4t Total tax revenue on cash basis
    • Government
      • 0 Federal or Central government
      • 1 Local government
      • 2 Social Security Funds
      • 3 Total