Regulations for Allocation of Centrally-Funded Tax Revenues Article 3

The sources of the centrally-funded tax revenues (hereinafter referred to as “the Tax Revenues”) are as follows:１.The funds listed in Paragraph 2, Article 8 of the Act are as follows:(1)Ten percent (10%) of total income tax revenue.(2)Forty percent (40%) of total business tax revenue minus the uniform invoice prize fund, appropriated in accordance with relevant regulations.(3)Ten percent (10%) of total commodity tax revenue.２.Twenty percent (20 %) of the land value increment tax revenue levied in the county (city) level, excluding counties which enjoy the status of a municipality , in accordance with Paragraph 2 of Article 12 of the Act.３.Other revenues.