Regulations for Allocation of Centrally-Funded Tax Revenues Article 4
The definitions of the terms used in the Regulation are as follows:１.The most recent year: Refers to the most recent year in which the information needed for various calculation formulas specified in the Regulations is available.２.Final determined figure: In municipality and county (city), it refers to the final determined figure examined and determined by the auditing organization. In townships, it refers to the final determined figure examined and approved by the representatives of the townships３.Amount of business sales: Refers to the total sales of all the businesses in the district governed by each local government.４.Land area: Refers to the number calculated from the following formula: Land area administered by each local government=Land area registered by the land authority + (Area of administered district - Land area registered by the land authority)×20%〔When the result of (Area of administered district - Land area registered by the land authority) is negative, use zero (0) for calculation〕５.Self-financing resources：Refers to the amount of final determined revenue figure, for the year, subtracting the Tax Revenues and the subsidy revenue.６.Personnel expenses for formal civil servants: Refers to the sum of various personnel expenses for formal civil servants including:(1)Salary(2)Allowance(3)Allowance for living expenses(4)Benefits(5)Pensions(6)Insurance expenses７.Counties which enjoy the status of a municipality：Refers to counties which apply Article 4 and 66 of the Local Government Act concerning national taxes, municipality taxes and county(city) taxes which shall be allocated to municipalities.
中文原文 中央統籌分配稅款分配辦法第4條
本辦法用詞，定義如下：
一、最近年度：指本辦法各項計算公式所需資料可取得之最接近年度。
二、決算數：在直轄市、縣（市）指由審計機關審定之決算數；在鄉（鎮、市）指由鄉（鎮、市）民代表會審議通過之決算數。
三、營利事業營業額：指各該地方政府轄區內所有營業人之銷售額。
四、土地面積：指依下列公式算得數：各該地方政府土地面積＝經地政機關登錄之土地面積＋（行政轄區面積－經地政機關登錄之土地面積）ｘ20％﹝（行政轄區面積－經地政機關登錄之面積）為負值時，以零列計﹞五、自籌財源：指歲入決算數扣除本稅款及補助收入之數額。
六、正式編制人員人事費：指正式編制人員下列各項人事費用之合計數：
（一）本俸。
（二）加給。
（三）生活津貼。
（四）福利互助金。
（五）退休撫卹金。
（六）保險費。
七、準用直轄市之縣：指依地方制度法第四條及第六十六條規定，準用直轄市應分配之國稅、直轄市及縣（市）稅之縣。
一、最近年度：指本辦法各項計算公式所需資料可取得之最接近年度。
二、決算數：在直轄市、縣（市）指由審計機關審定之決算數；在鄉（鎮、市）指由鄉（鎮、市）民代表會審議通過之決算數。
三、營利事業營業額：指各該地方政府轄區內所有營業人之銷售額。
四、土地面積：指依下列公式算得數：各該地方政府土地面積＝經地政機關登錄之土地面積＋（行政轄區面積－經地政機關登錄之土地面積）ｘ20％﹝（行政轄區面積－經地政機關登錄之面積）為負值時，以零列計﹞五、自籌財源：指歲入決算數扣除本稅款及補助收入之數額。
六、正式編制人員人事費：指正式編制人員下列各項人事費用之合計數：
（一）本俸。
（二）加給。
（三）生活津貼。
（四）福利互助金。
（五）退休撫卹金。
（六）保險費。
七、準用直轄市之縣：指依地方制度法第四條及第六十六條規定，準用直轄市應分配之國稅、直轄市及縣（市）稅之縣。