⊙행정안전부공고제2024-174호
지방세특례제한법 시행규칙 일부개정령안 입법예고를 하는데 있어, 그 이유와 주요내용을 국민에게 미리 알려 이에 대한 의견을 듣기위하여 "행정절차법" 제 41조에 따라 다음과 같이 공고합니다.
2024년 2월 6일
행정안전부장관
지방세특례제한법 시행규칙 일부개정령안 입법예고
1. 개정이유
「지방세특례제한법」제80조의2에 따른 기회발전특구 감면 시행을 위한 위임사항인 기회발전특구로 이전하는 본점 또는 주사무소, 공장의 범위 등의 적용기준과 기회발전특구에서 공장을 신설·증설하는 경우 공장의 범위 등의 적용기준 등을 정하고자 하는 것임.
2. 주요내용
가. 기회발전특구로 이전하는 본점 또는 주사무소의 범위 등의 적용기준(안 규칙 제8조의2)
1) 기회발전특구로 본점 또는 주사무소를 이전한 기업이 본점 또는 주사무소용으로 직접 사용하기 위하여 취득하는 부동산의 범위와 요건을 규정
2) 기회발전특구로 이전하는 공장의 범위, 업종, 규모 및 공장용 부동산의 요건을 규정
3) 기회발전특구에서 공장을 신설·증설하는 경우 공장의 범위, 업종, 요건을 규정
4) 공장의 지방 이전에 따른 지방세 감면을 신청하려는 자가 제출할 서식 및 서류
나. 기회발전특구로 이전하는 공장의 경우 제출 서식 수정(안 별지 서식제6호)
3. 의견제출
이 개정안에 대해 의견이 있는 기관·단체 또는 개인은 2024년 2월 20일까지 국민참여입법센터(http://opinion.lawmaking.go.kr)를 통하여 온라인으로 의견을 제출하시거나, 다음 사항을 기재한 의견서를 행정안전부장관(참조 : 지방세특례제도과장)에게 제출하여 주시기 바랍니다.
가. 예고 사항에 대한 찬성 또는 반대 의견(반대 시 이유 명시)
![](data:image/png;base64, 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)
나. 성명(기관ㆍ단체의 경우 기관ㆍ단체명과 대표자명), 주소 및 전화번호
다. 그 밖의 참고 사항 등
※ 제출의견 보내실 곳
- 일반우편 : (우 30112) 세종특별자치시 도움6로 42 정부세종청사 중앙동 1005호
- 전자우편 : minyeong3539@korea.kr
- 팩스 : 044-204-8970
4. 그 밖의 사항
개정안에 대한 자세한 사항은 행정안전부 홈페이지(http://www.mois.go.kr)를 참조하시거나, 행정안전부 지방세특례제도과(전화 : 044-205-3854)로 문의하여 주시기 바랍니다.