Regulations for Allocation of Centrally-Funded Tax Revenues Article 5
In the various calculation formulas specified in the Regulation, the evaluation of the amount of business sales, population figures, numbers in various industries, land area, and expenditures on social welfare is based on statistical data compiled by related authorities of central government.When the competent authority requests each local government to provide the data needed for various calculation formulas in the Regulation, each local government should complete the relevant forms accurately and submit basic documents to the competent authority for verification.In the various calculation formulas stipulated in the Regulations, when there arises incompleteness or disagreements related to various final determined figures and data in the two aforementioned paragraphs, the competent authority will identify and evaluate relevant materials based on the principles of uniformity or equity.
中文原文 中央統籌分配稅款分配辦法第5條
本辦法所定各項計算公式中，營利事業營業額、人口數、各類行業別人口數、土地面積及社會福利支出內含項目之核列，以中央相關主管機關彙編之統計資料為準。
本辦法所定各項計算公式之設算資料，經主管機關函請各該地方政府提供者，各該地方政府應確實查填，並備具相關基礎資料併送主管機關，以供查對。
本辦法所定各項計算公式中，各項決算數及前項資料如有不全或有爭議時，由主管機關區分性質，依一致或公平原則核列。
本辦法所定各項計算公式之設算資料，經主管機關函請各該地方政府提供者，各該地方政府應確實查填，並備具相關基礎資料併送主管機關，以供查對。
本辦法所定各項計算公式中，各項決算數及前項資料如有不全或有爭議時，由主管機關區分性質，依一致或公平原則核列。