Article 1(Purpose) #
The purpose of this Act is to secure financial resources necessary to strengthen the competitiveness of agriculture and fishery, expand infrastructure in the agricultural and fishing industries, and facilitate local development projects for agricultural and fishing villages.
[This Article Wholly Amended on Dec. 30, 2010]
Article 2(Definitions) #
(1) The term "reduction or exemption" used in this Act means any of the following cases where income tax, corporate tax, customs duties, acquisition tax, or registration license tax on registration is exempted or reduced pursuant to the Act on Restriction on Special Cases concerning Taxation, the Customs Act, the Local Tax Act, or the Restriction of Special Local Taxation Act: <Amended on Dec. 30, 2010; Dec. 21, 2021; Dec. 31, 2024>
1. Non-taxation, tax exemption, tax reduction, tax deduction, or income deduction;
2. Application of the special corporate tax rate for partnership corporations, etc. under Article 72 (1) of the Act on Restriction on Special Cases concerning Taxation, or the special income tax rate for interest income and dividend income under Articles 89 (1) and 89-3 of the same Act;
3. Application of the special acquisition tax rate under Article 15 (1) of the Local Tax Act.
(2) The term "principal tax" used in this Act means the following subparagraphs: <Amended on Dec. 29, 2001; Jan. 5, 2005; Dec. 31, 2007; Mar. 31, 2010; Dec. 30, 2010>
1. In cases of special rural development tax under Article 5 (1) 1, it means the relevant income tax, corporate tax, customs duties, acquisition tax, or registration license tax on registration to be reduced or exempted;
2. In cases of special rural development tax under Article 5 (1) 2, it means income tax;
3. Deleted; <Dec. 30, 2010>
4. In cases of special rural development tax under Article 5 (1) 4, it means individual consumption tax;
5. In cases of special rural development tax under Article 5 (1) 5, it means the securities transaction tax;
6. In cases of the special rural development tax under Article 5 (1) 6, it means acquisition tax;
7. In cases of special rural development tax under Article 5 (1) 7, it means leisure tax;
8. In cases of special rural development tax under Article 5 (1) 8, it means comprehensive real estate holding tax.
(3) The definitions of terms not defined under paragraphs (1) and (2) shall follow those in the Acts related to principal tax. <Amended on Dec. 30, 2010>
[Title Amended on Dec. 30, 2010]
Article 3(Taxpayers) #
Any of the following persons shall be liable to pay special rural development tax under this Act: <Amended on Dec. 22, 1994; Dec. 28, 1998; Dec. 3, 1999; Dec. 29, 2001; Jan. 5, 2005; Dec. 31, 2007; Jan. 1, 2010; Mar. 31, 2010; Dec. 30, 2010; Dec. 21, 2021>
1. Any person whose income tax, corporate tax, customs duties, acquisition tax, or registration license tax on registration shall be reduced or exempted as prescribed in the part other than the subparagraphs of Article 2 (1) of the Act;
2. Deleted; <Dec. 30, 2010>
3. Any taxpayer liable to pay individual consumption tax on, among goods prescribed in Article 1 (2) of the Individual Consumption Tax Act, goods under subparagraph 1 (a) and (b), or 2 (b) (i) and (ii) of the same paragraph or a taxpayer liable to pay individual consumption tax for admissions under paragraph (3) 4 of the same Article;
4. Any taxpayer liable to pay securities transaction tax under subparagraph 1 of Article 3 of the Securities Transaction Tax Act;
5. Any taxpayer liable to pay leisure tax or acquisition tax under the Local Tax Act;
6. Any taxpayer liable to pay comprehensive real estate holding tax under the Comprehensive Real Estate Holding Tax Act.
[Title Amended on Dec. 30, 2010]
Article 4(Non-taxation) #
In any of the following cases, special rural development tax shall not be levied: <Amended on Dec. 22, 1994; Dec. 29, 1995; Oct. 2, 1996; Aug. 30, 1997; Dec. 13, 1997; Feb. 24, 1998; Sep. 16, 1998; Dec. 28, 1998; Feb. 5, 1999; Dec. 28, 1999; Oct. 21, 2000; Dec. 29, 2000; Jul. 26, 2004; Mar. 18, 2009; Apr. 1, 2009; Mar. 31, 2010; Dec. 30, 2010; Dec. 31, 2011; Jan. 1, 2014; May 14, 2014; Dec. 31, 2014; Jun. 22, 2015; Dec. 15, 2015; Dec. 20, 2016; Dec. 31, 2018; Dec. 31, 2019; Dec. 21, 2021; Dec. 31, 2022; Dec. 31, 2023; Dec. 31, 2024>
1. Tax reduction or exemption for the State (including foreign governments) and local governments, or local governments' associations;
2. Tax reduction or exemption for farmers or fishermen (referring to farmers provided in subparagraph 2 of Article 3 of the Framework Act on Agriculture, Rural Community and Food Industry and fishers provided in subparagraph 3 of Article 3 of the Framework Act on Fishers and Fishing Villages Development; hereinafter the same shall apply) or for associations that have farmers and fishers (including incorporated farming associations, agricultural company corporations and incorporated fisheries associations, as provided in the Act on Fostering and Supporting Agricultural and Fisheries Enterprises) as their members, as prescribed by Presidential Decree;
3. Tax reduction or exemption or special tax reduction or exemption for small or medium enterprises pursuant to Articles 6 and 7 of the Restriction of Special Taxation Act;
3-2. Reduction and exemption of capital gains tax under Article 40 of the Restriction of Special Taxation Act;
3-3. Reduction and exemption pursuant to income deduction referred to in Article 16 of the Restriction of Special Taxation Act;
4. Tax reduction or exemption for savings or interest income or dividend income under Articles 86-3, 86-4, 87, 87-2, 87-5, 88-2, 88-4, 88-5, 91-14, and 91-16 through 91-22 of the Act on Restriction on Special Cases concerning Taxation;
4-2. Reduction of acquisition tax pursuant to Article 58-3 (1) 1 and (2) 1 of that Article of the Act on Restriction on Special Cases concerning Local Taxation;
4-3. Reduction of registration license tax pursuant to Article 58-3 (3) of the Act on Restriction on Special Cases concerning Local Taxation;
5. Tax reduction or exemption for non-residents or foreign corporations with regard to interest income, etc. under Article 21 of the Restriction of Special Taxation Act;
Article 5(Tax base and tax rate) #
(1) The amount of special rural development tax shall be calculated by multiplying the tax base in each following subparagraph by the relevant tax rate. <Amended on Dec. 22, 1994; Dec. 28, 1998; Dec. 28, 1999; Dec. 29, 2000; Dec. 29, 2001; Jan. 5, 2005; Dec. 31, 2007; Dec. 30, 2010; May. 28, 2013; Dec. 21, 2021; Dec. 31, 2024>
〔별표·서식 이미지 — 상단 '원문 보기'에서 확인〕
┌──┬───────────────────────────────┬─────┐
│호별│과세표준 │세율 │
├──┼───────────────────────────────┼─────┤
│1 │「조세특례제한법」ㆍ「관세법」ㆍ「지방세법」 및 │100분의 20│
│ │「지방세특례제한법」에 따라 감면을 받는 │ │
│ │소득세ㆍ법인세ㆍ관세ㆍ취득세 또는 등록에 대한 등록면허세의 │ │
│ │감면세액(제2호의 경우는 제외한다) │ │
│ │ │ │
│2 │「조세특례제한법」에 따라 감면받은 이자소득ㆍ배당소득에 대한 │100분의 10│
│ │소득세의 감면세액 │ │
│ │ │ │
│3 │삭제 <2010. 12. 30> │ │
│ │ │ │
│4 │「개별소비세법」에 따라 납부하여야 할 개별소비세액 │ │
│ │ │ │
│ │가. 「개별소비세법」 제1조제3항제4호의 경우 │100분의 30│
│ │ │ │
│ │나. 가목 외의 경우 │100분의 10│
│ │ │ │
│5 │「자본시장과 금융투자업에 관한 법률」에 따른 증권시장으로서 │1만분의 15│
│ │대통령령으로 정하는 증권시장에서 거래된 증권의 양도가액 │ │
│ │ │ │
│6 │「지방세법」 제11조 및 제12조의 표준세율을 100분의 2로 │100분의 10│
│ │적용하여 「지방세법」, 「지방세특례제한법」 및 │ │
│ │「조세특례제한법」에 따라 산출한 취득세액 │ │
│ │ │ │
│7 │「지방세법」에 따라 납부하여야 할 레저세액 │100분의 20│
│ │ │ │
│8 │「종합부동산세법」에 따라 납부하여야 할 종합부동산세액 │100분의 20│
└──┴───────────────────────────────┴─────┘
</img>
(2) For partnership corporations, etc. under Article 72 (1) of the Restriction of Special Taxation Act, the tax amount to be reduced or exempted shall be calculated by deducting the tax amount provided for in subparagraph 2 from the tax amount provided for in subparagraph 1, and paragraph (1) 1 shall apply to that tax amount: <Amended on Dec. 30, 2010>
Article 6(Tax domicile) #
The tax domicile for special rural development tax shall be the tax domicile of the relevant principal tax.
[This Article Wholly Amended on Dec. 30, 2010]
Article 7(Report, payment) #
(1) Special rural development tax under Article 5 (1) 1 shall be reported and paid at the same time a report and payment (excluding interim pre-payment) of the relevant principal tax is made. In cases where there is no principal tax to be reported and paid, the special rural development tax shall be reported and paid in the same manner as the relevant principal tax is reported and paid; provided, this shall not apply where paragraph (3) is applicable. <Amended on Dec. 30, 2010>
(2) Notwithstanding the provisions of paragraph (1), in the case of a corporation to which the consolidated tax return system under the Corporate Tax Act applies, a consolidated parent corporation under subparagraph 9 of Article 1 of the same Act shall report and pay the special rural development tax. In such cases, the provisions of Article 3 (3) of the Corporate Tax Act shall apply mutatis mutandis to such a liability to taxation. <Added on Dec. 31, 2011; Dec. 24, 2018>
(3) Where a withholding agent under the Income Tax Act pays income to which Article 5 (1) 1 or 2 is applicable, such agent shall collect, report and pay the special rural development tax in the same manner as withholding is carried out under the Income Tax Act. <Amended on Dec. 30, 2010>
(4) Special rural development tax under Article 5 (1) 4 through 8 shall be reported and paid at the same time the relevant principal tax is reported and paid or is paid after the withholding of securities transaction tax (referring to withholding of securities transaction tax under Article 9 of the Securities Transaction Tax Act; hereinafter the same shall apply). <Amended on Dec. 30, 2010>
(5) Matters necessary for a report and payment under paragraphs (1) through (4) shall be prescribed by Presidential Decree. <Amended on Dec. 30, 2010; Dec. 31, 2011>
[Title Amended on Dec. 30, 2010]
Article 8(Assessment and collection) #
(1) Deleted. <Jan. 5, 2005>
(2) Where any person obliged to report and pay or withhold special rural development tax under Article 7 fails to make such report, or makes an incorrect or incomplete report, or does not pay or underpay the tax amount, the following subparagraphs shall apply: <Amended on Dec. 30, 2010>
1. With regard to the taxpayers provided for in subparagraph 1 of Article 3 for whom income tax or corporate tax is reduced or exempted and the taxpayers under subparagraphs 3, 4 and 6 of Article 3 (excluding importers of goods among the taxpayers provided for in subparagraph 3 of the same Article), the head of the competent tax office shall determine, revise, and collect the tax amount in the same way as the relevant principal tax is determined, revised, and collected;
2. With regard to the taxpayers for whom customs duties are reduced or exempted among the taxpayers provided for in subparagraph 1 of Article 3 and the taxpayers who import goods among the taxpayers provided for in subparagraph 3 of Article 3, the head of the competent customs office shall impose and collect the tax amount in the same way as customs duties are imposed and collected;
3. With regard to the taxpayers for whom acquisition tax or registration license tax on registration is reduced or exempted among the taxpayers provided for in subparagraph 1 of Article 3 and the taxpayers under subparagraph 5 of Article 3, the head of the competent Si/Gun/autonomous Gu (hereinafter referred to as the "head of the Si/Gun") shall impose and collect the tax amount in the same way as the relevant principal tax is imposed and collected.
[Title Amended on Dec. 30, 2010]
Article 9(Installment payment) #
(1) Where a taxpayer under any subparagraph of Article 3 pays the principal tax by installment under the relevant tax-related Act, the special rural development tax can be paid in accordance with the installment ratio of the relevant principal tax in the same way as the relevant principal tax is paid by installment.
(2) Where the principal tax cannot be paid by installment because the amount of the principal tax fails to meet the standard amount of installment under the relevant tax-related Act, the amount of special rural development tax exceeding five million won may be nonetheless paid by installment as prescribed by Presidential Decree.
[This Article Wholly Amended on Dec. 30, 2010]
Article 10(Delivery to national treasury) #
Where the heads of Sis/Guns have collected special rural development tax, they shall deliver such to the National Treasury as prescribed by Presidential Decree.
[This Article Wholly Amended on Dec. 30, 2010]
Article 11(Objection) #
Requests for an objection, examination, and adjudication concerning special rural development tax, the principal tax of which is local tax, shall be made in the same manner as prescribed by the Framework Act on Local Taxes.
[This Article Added on Jan. 1, 2014]
Article 12(Refund) #
Any special rural development tax overpaid or erroneously paid, etc. (including any refund amount that accrues from the collection of tax amount to be reduced or exempted) shall be refunded in the same way as the principal tax is refunded.
[This Article Wholly Amended on Dec. 30, 2010]
Article 13(Necessary costs or non-deductible expenses) #
The special rural development tax for the principal tax that is not counted as necessary costs or non-deductible expenses under the Income Tax Act or the Corporate Tax Act shall not be counted as necessary costs or non-deductible expenses in calculating the amount of income under the Income Tax Act or the Corporate Tax Act.
[This Article Wholly Amended on Dec. 30, 2010]