Regulations for Allocation of Centrally-Funded Tax Revenues Article 10
According to the requirements in Subparagraph 6 of Paragraph 2 under Article 16-1 of the Act, the amount allocated to each township from the general centrally-funded tax revenues should be based on the ratio, which is calculated as follows:1.The personnel expenses for formally specified staff are fifty percent (50%) of the total allocable amount. It should be allocated in accordance with the following regulations:(1)First, calculating the average of the self financing resources of each township in the most recent three years, adding subsidies granted by the provision of Paragraph 4 of Article 11 of the Value-added and Non-valued-added Business Tax Act and Article 58-1 of the Estate and Gift Tax Act and, subtracting local tax revenue imposed by the Act Governing Local Tax Regulations, special assessment, property revenues, the revenues from public manufacturing businesses that are approved to be subtracted, and the feedback fund that has designated functions. Second, calculating the average of the final determined personnel expenses of each township for the formally specified staff in the most recent three years divided by the actual number of staff and multiplied by the amount for formally specified staff. The amount that the first average is less than the second average is covered first.(2)The remaining amount, after the previous allocation, is further allocated based on the average of the final determined personnel expenses of each township for the formally specified staff in the most recent three years, divided by the actual number of staff and multiplied by the amount for formally specified staff, then multiplied by the ratio of the sum of previous average for all townships.2.As to the allocation for the needs of basic construction, it should be allocated as follows:(1) Thirty percent (30%) of the total allocable amount is divided evenly and allocated to each township. However, the allocated amount for each township should not exceed thirty percent (30%) of the average of the annual final determined figure in the most recent three years.(2) Ten percent (10%) of the total allocable amount is allocated based on the ratio of the population figure within the jurisdiction of each township in the most recent year to the total population figures of all townships. For the population figure in the outlying islands, a weight of two hundred percent (200%) should be added.(3) Ten percent (10%) of the total allocable amount is allocated based on the ratio of the land area within the jurisdiction of each township to the total land area of all townships. For outlying islands, a weight of two hundred percent should be added (200%).For the revenues from public manufacturing businesses that are approved to be subtracted in Item 1 of Subparagraph 1 under preceding Paragraph, when the revenues and expenses are included in official budgets, seventy percent (70%) of the revenues should be included for calculation, or when compiling a budget for subsidiary agencies, the calculation is based on the final determined figure of net earnings that contributes to the official budget.The feedback fund that has designated functions in Item 1 of Subparagraph 1 under Paragraph 1 is limited to the disbursement of personnel expenses other than the disbursement for formally specified staff, after examination and confirmation by each county government.The final determined personnel expenses for formally specified staff, aforementioned in Item 1 and Item 2 of Subparagraph 1 under Paragraph 1, is calculated separately based on whether they are office employees or labor employees.After the calculation from the formula in Paragraph 1, if the allocated amount of each township is less than the appropriated amount for each township received from the county under the original 1999 Province Collectively Allocated Tax Revenues for Taiwan Province, the allocated ratio to each township should be adjusted to cover the difference. The ratio for other townships will be consequently reduced.
中文原文 中央統籌分配稅款分配辦法第10條
普通統籌分配稅款依本法第十六條之一第二項第六款規定分配各鄉（鎮、市）之款項，依下列方式，計算各該鄉（鎮、市）應分配之比率分配之：
一、參酌正式編制人員人事費分配部分，占可分配總額百分之五十，應依下列規定分配之：
（一）優先彌平各鄉（鎮、市）近三年度自籌財源加計依加值型及非加值型營業稅法第十一條第四項及遺產及贈與稅法第五十八條之一規定之專案補助款，扣除依地方稅法通則徵收之賦稅收入、工程受益費收入、財產收入、公共造產性質事業收入核列扣除數及指定用途回饋金後之金額平均值少於各鄉（鎮、市）近三年度正式編制人員人事費決算數除以實際員額乘以編制員額後之金額平均值之差數。
（二）依前目分配後之餘額，再按各該鄉（鎮、市）近三年度正式編制人員人事費決算數除以實際員額乘以編制員額之金額平均值占全部鄉（鎮、市）該項金額平均值合計數百分比分配之。
二、參酌基本建設需求分配部分，應依下列規定分配之：
（一）可分配總額百分之三十，平均分配各鄉（鎮、市）。
但各該鄉（鎮、市）設算獲配金額，不得超過最近三年度歲出決算數平均值之百分之三十。
（二）可分配總額百分之十，按各該鄉（鎮、市）最近一年底轄區之人口數占全部鄉（鎮、市）人口數之百分比分配；對於離島鄉（鎮、市）之人口數，應加重二倍計算。
（三）可分配總額百分之十，按各該鄉（鎮、市）之土地面積占全部鄉（鎮、市）土地面積之百分比分配；對於離島鄉（鎮、市）之土地面積應加重二倍計算。
前項第一款第一目之公共造產性質事業收入核列扣除數，在收支納入公務預算者，按收入之百分之七十列計；在編列附屬單位預算者，按盈餘繳入公務預算之決算數列計。
第一項第一款第一目之指定用途回饋金，以經各縣政府審認確屬無法用以支應正式編制人員人事費者為限。
第一項第一款第一目及第二目之正式編制人員人事費決算數，按員、工分別計算。
依第一項公式設算後，各該鄉（鎮、市）獲配金額如低於八十八年度原臺灣省省統籌分配稅款透列縣預算轉撥之金額者，應調整各該鄉（鎮、市）分配比率予以彌平，其餘鄉（鎮、市）則等比率減少。
一、參酌正式編制人員人事費分配部分，占可分配總額百分之五十，應依下列規定分配之：
（一）優先彌平各鄉（鎮、市）近三年度自籌財源加計依加值型及非加值型營業稅法第十一條第四項及遺產及贈與稅法第五十八條之一規定之專案補助款，扣除依地方稅法通則徵收之賦稅收入、工程受益費收入、財產收入、公共造產性質事業收入核列扣除數及指定用途回饋金後之金額平均值少於各鄉（鎮、市）近三年度正式編制人員人事費決算數除以實際員額乘以編制員額後之金額平均值之差數。
（二）依前目分配後之餘額，再按各該鄉（鎮、市）近三年度正式編制人員人事費決算數除以實際員額乘以編制員額之金額平均值占全部鄉（鎮、市）該項金額平均值合計數百分比分配之。
二、參酌基本建設需求分配部分，應依下列規定分配之：
（一）可分配總額百分之三十，平均分配各鄉（鎮、市）。
但各該鄉（鎮、市）設算獲配金額，不得超過最近三年度歲出決算數平均值之百分之三十。
（二）可分配總額百分之十，按各該鄉（鎮、市）最近一年底轄區之人口數占全部鄉（鎮、市）人口數之百分比分配；對於離島鄉（鎮、市）之人口數，應加重二倍計算。
（三）可分配總額百分之十，按各該鄉（鎮、市）之土地面積占全部鄉（鎮、市）土地面積之百分比分配；對於離島鄉（鎮、市）之土地面積應加重二倍計算。
前項第一款第一目之公共造產性質事業收入核列扣除數，在收支納入公務預算者，按收入之百分之七十列計；在編列附屬單位預算者，按盈餘繳入公務預算之決算數列計。
第一項第一款第一目之指定用途回饋金，以經各縣政府審認確屬無法用以支應正式編制人員人事費者為限。
第一項第一款第一目及第二目之正式編制人員人事費決算數，按員、工分別計算。
依第一項公式設算後，各該鄉（鎮、市）獲配金額如低於八十八年度原臺灣省省統籌分配稅款透列縣預算轉撥之金額者，應調整各該鄉（鎮、市）分配比率予以彌平，其餘鄉（鎮、市）則等比率減少。