Local Government Act Article 70
To distinguish between central and local government expenses, it shall be clearly established which expenses are to be fully shouldered by the central government, which expenses are to be shared by the central government and the local self-governing bodies, and which expenses are to be fully shouldered by the local self-governing bodies. The central government shall not transfer the burden of its own expenses to the local self-governing bodies.When carrying out self-government matters, special municipalities, counties/cities, and townships/cities shall formulate budget using their own financial resources as priority.The criteria for distinguishing the expenses stipulated in Paragraph 1 shall be formulated in accordance with relevant laws.
中文原文 地方制度法第70條
中央費用與地方費用之區分，應明定由中央全額負擔、中央與地方自治團體分擔以及地方自治團體全額負擔之項目。
中央不得將應自行負擔之經費，轉嫁予地方自治團體。
直轄市、縣（市）、鄉（鎮、市）辦理其自治事項，應就其自有財源優先編列預算支應之。
第一項費用之區分標準，應於相關法律定之。
中央不得將應自行負擔之經費，轉嫁予地方自治團體。
直轄市、縣（市）、鄉（鎮、市）辦理其自治事項，應就其自有財源優先編列預算支應之。
第一項費用之區分標準，應於相關法律定之。