Regulations for Allocation of Centrally-Funded Tax Revenues Article 7

The amount allocated to each level of local government from the general centrally-funded tax revenues should be calculated as follows:1.For the fund under Subparagraph 1 of Article 3, sixty-one point seven six percent (61.76%) of the total amount is allocated to the municipalities, twenty-four percent (24%) is allocated to the counties (cities), and eight point two four percent (8.24%) is allocated to the townships.2.The fund in Subparagraph 2 of Article 3 is allocated wholly to the counties (cities).Counties which enjoy the status of a municipality shall participate in allocation of municipalities.
中文原文 中央統籌分配稅款分配辦法第7條
普通統籌分配稅款分配各級地方政府之金額,應依下列方式計算:
一、第三條第一款之款項,以總額之百分之六十一點七六分配直轄市、百分之二十四分配縣(市)、百分之八點二四分配鄉(鎮、市)。
二、第三條第二款之款項,全部分配縣(市)。
準用直轄市之縣參與直轄市分配。

English translation for reference only; the Chinese text prevails. Not legal advice.