Fiscal Discipline Act Article 2
Terms used in this Act are defined as follows:1.Fiscal discipline: restraining the growth of government spending, lowering the budget deficit, and controlling public debt and relevant financing measures, unaffected by political and electoral factors, so as to cause the government and political parties to place importance on the norms of fiscal responsibility and national interests.2.Tax expenditures: subsidies provided by the government to achieve economic, social, or other specific policy goals by using tax credits, tax base reductions, cost-plus reductions, tax-free items, tax deferrals, preferential tax rates, tariff reductions, or other tax-reducing tax incentive methods to provide tax benefits to specific targets.3.Public debt: public debt as defined in the Public Debt Act.4.Nonprofit Special Funds: Debt Service Funds, Operations Funds, Special Revenue Funds, and Capital Project Funds referred to in Article 4 of the Budget Act.
中文原文 財政紀律法第2條
本法用詞定義如下：
一、財政紀律：指對於政府支出成長之節制、預算歲入歲出差短之降低、公共債務之控制及相關財源籌措，不受政治、選舉因素影響，俾促使政府與政黨重視財政責任與國家利益之相關規範。
二、稅式支出：指政府為達成經濟、社會或其他特定政策目標，利用稅額扣抵、稅基減免、成本費用加成減除、免稅項目、稅負遞延、優惠稅率、關稅調降或其他具減稅效果之租稅優惠方式，使特定對象獲得租稅利益之補貼。
三、公共債務：係指公共債務法所稱之公共債務。
四、非營業特種基金：係指預算法第四條所稱之債務基金、作業基金、特別收入基金及資本計畫基金。
一、財政紀律：指對於政府支出成長之節制、預算歲入歲出差短之降低、公共債務之控制及相關財源籌措，不受政治、選舉因素影響，俾促使政府與政黨重視財政責任與國家利益之相關規範。
二、稅式支出：指政府為達成經濟、社會或其他特定政策目標，利用稅額扣抵、稅基減免、成本費用加成減除、免稅項目、稅負遞延、優惠稅率、關稅調降或其他具減稅效果之租稅優惠方式，使特定對象獲得租稅利益之補貼。
三、公共債務：係指公共債務法所稱之公共債務。
四、非營業特種基金：係指預算法第四條所稱之債務基金、作業基金、特別收入基金及資本計畫基金。