지방세법

현행第196條의5(課稅標準과 稅率) ①自動車稅의 標準稅率은 다음 구분에 의한다. 1. 乘用自動車 다음 表의 구분에 따라 排氣量에 시시當 稅額을 곱하여 算定한 稅額을 自動車 1臺當 年稅額으로 한다. 1의2. ～ 6. (생 략) ②․③ (생 략)

현행<table class="inner-table"><tr style="text-align: center"><td><p><span>營業用</span> </p></td><td><p><span>非營業用</span> </p></td></tr><tr><td><p><span>排氣量</span> </p></td><td><p><span>시시</span><span>當 </span><span>稅額</span> </p></td><td><p><span>排氣量</span> </p></td><td><p><span>시시</span><span>當 </span><span>稅額</span> </p></td></tr><tr><td><p><span>1,000시시 </span><span>이하</span> </p></td><td><p><span>18원</span> </p></td><td><p><span>800시시 </span><span>이하</span> </p></td><td><p><span>80원</span> </p></td></tr><tr><td><p><span>1,600시시</span><span> </span><span>이하</span> </p></td><td><p><span>18원</span> </p></td><td><p><span>1,000시시</span><span> </span><span>이하</span> </p></td><td><p><span>100원</span> </p></td></tr><tr><td><p><span>2,000시시 </span><span>이하</span> </p></td><td><p><span>19원</span> </p></td><td><p><span>1,600시시</span><span> </span><span>이하</span> </p></td><td><p><span>140원</span> </p></td></tr><tr><td><p><span>2,500시시</span><span> </span><span>이하</span> </p></td><td><p><span>19원</span> </p></td><td><p><span>2,000시시</span><span> </span><span>이하</span> </p></td><td><p><span>200원</span> </p></td></tr><tr><td><p><span>2,500시시</span><span> </span><span>초과</span> </p></td><td><p><span>24원</span> </p></td><td><p><span>2,000시시</span><span> </span><span>초과</span> </p></td><td><p><span>220원</span> </p></td></tr></table>