Regulations for Allocation of Centrally-Funded Tax Revenues Article 8
According to the provision in Subparagraph 4 of Paragraph 2, Article 16-1 of the Act, the amount allocated to each municipality from the general centrally-funded tax revenues shall base on the following indexes and weights to calculate the ratio of allocation to each municipality and county which enjoys the status of a municipality:１.The ratio of the average amount of business sales within each municipality and county which enjoys the status of a municipality in the recent three years to the total average amount of all municipalities and counties which enjoy the status of a municipality. The weight is fifty percent (50%).２.The ratio of the total population within each municipality and county which enjoys the status of a municipality in the recent one year to the total population of all municipalities and counties which enjoy the status of a municipality. The weight is twenty percent (20%).３. The ratio of the land area within each municipality and county which enjoys the status of a municipality to the total land area of all municipalities and counties which enjoys the status of a municipality. The weight is twenty percent (20%).４.The average financial capability of each municipality and county which enjoys the status of a municipality in the recent three years. The weight is ten percent (10%). The formula for calculating financial capability is as follows:The financial capability of each municipality and county which enjoys the status of a municipality＝(The population figures within each municipality and county which enjoys the status of a municipality × The total average of self-financing resources per person of all municipalities and counties which enjoy the status of a municipality ÷ self-financing resources per person of each municipality and county which enjoys the status of a municipality ) ÷ the sum of the calculated values, according to the calculation in the preceding parenthesis, of all municipalities and counties which enjoy the status of a municipality.The amount of business sales, the population and the land area of counties which enjoy the status of a municipality in Subparagraphs 1, 2 and 3 of the preceding Paragraph respectively shall be calculated with seventy percent (70 %). While calculating the self-financing resources in the financial capability formation, the self-financing resources of counties which enjoy the status of a municipality shall include self-financing resources of their own townships plus twenty percent (20 %) of the land value increment tax levied in counties which enjoy the status of a municipality when calculating data before the year of the upgrading.The data used to calculate the allocation ratio in paragraph 1 for a special municipality formed upon the merger of a special municipality, county and city in accordance with Article 7-1 of the Local Government Act, shall be the sum of all data prevailing prior to the merger. Where the amount of self-financing resources, a component of financial capability of a special municipality as described in Subparagraph 4 of paragraph 1, is calculated based on the data of the respective special municipality, county or city for the year prior to the merger/change, the amount of self-financing resources for a county or city prior to the change shall also include 20% of the land value increment tax levied on its own county or city; or for a county, the self-financing resources of its own townships.
中文原文 中央統籌分配稅款分配辦法第8條
普通統籌分配稅款依本法第十六條之一第二項第四款規定分配各直轄市之款項，依下列指標及權數，計算各該直轄市及準用直轄市之縣應分配之比率分配之：
一、各該直轄市及準用直轄市之縣最近三年轄區內各類營利事業營業額平均值占全部直轄市及準用直轄市之縣平均值合計數之百分比，權數占百分之五十。
二、各該直轄市及準用直轄市之縣最近一年底轄區之人口數占全部直轄市及準用直轄市之縣人口合計數之百分比，權數占百分之二十。
三、各該直轄市及準用直轄市之縣轄區之土地面積占全部直轄市及準用直轄市之縣土地面積合計數之百分比，權數占百分之二十。
四、各該直轄市及準用直轄市之縣最近三年度財政能力平均值，權數占百分之十；財政能力計算公式如下：各該直轄市及準用直轄市之縣財政能力＝（各該直轄市及準用直轄市之縣轄區內之人口數ｘ全部直轄市及準用直轄市之縣每人自籌財源平均數÷各該直轄市及準用直轄市之縣每人自籌財源）÷全部直轄市及準用直轄市之縣依前述括弧內算定數之合計數。
前項分配指標中第一款之營利事業營業額、第二款人口數及第三款土地面積在準用直轄市之縣按百分之七十列計；另於計算第四款財政能力之自籌財源時，準用直轄市之縣所轄鄉（鎮、市）之自籌財源應併入計算外，資料採計為準用直轄市規定前之年度者，應再加計其轄內徵起土地增值稅收入之百分之二十。
直轄市、縣、市依地方制度法第七條之一合併改制為直轄市者，第一項分配指標資料，應就合併前資料加總計算。
於計算第一項第四款財政能力之自籌財源時，資料採計為各該直轄市、縣、市合併改制為直轄市前之年度者，屬改制前之縣、市，應再加計其轄內徵起土地增值稅收入之百分之二十；屬改制前之縣，於計算自籌財源時，其所轄鄉（鎮、市）之自籌財源應併入計算。
一、各該直轄市及準用直轄市之縣最近三年轄區內各類營利事業營業額平均值占全部直轄市及準用直轄市之縣平均值合計數之百分比，權數占百分之五十。
二、各該直轄市及準用直轄市之縣最近一年底轄區之人口數占全部直轄市及準用直轄市之縣人口合計數之百分比，權數占百分之二十。
三、各該直轄市及準用直轄市之縣轄區之土地面積占全部直轄市及準用直轄市之縣土地面積合計數之百分比，權數占百分之二十。
四、各該直轄市及準用直轄市之縣最近三年度財政能力平均值，權數占百分之十；財政能力計算公式如下：各該直轄市及準用直轄市之縣財政能力＝（各該直轄市及準用直轄市之縣轄區內之人口數ｘ全部直轄市及準用直轄市之縣每人自籌財源平均數÷各該直轄市及準用直轄市之縣每人自籌財源）÷全部直轄市及準用直轄市之縣依前述括弧內算定數之合計數。
前項分配指標中第一款之營利事業營業額、第二款人口數及第三款土地面積在準用直轄市之縣按百分之七十列計；另於計算第四款財政能力之自籌財源時，準用直轄市之縣所轄鄉（鎮、市）之自籌財源應併入計算外，資料採計為準用直轄市規定前之年度者，應再加計其轄內徵起土地增值稅收入之百分之二十。
直轄市、縣、市依地方制度法第七條之一合併改制為直轄市者，第一項分配指標資料，應就合併前資料加總計算。
於計算第一項第四款財政能力之自籌財源時，資料採計為各該直轄市、縣、市合併改制為直轄市前之年度者，屬改制前之縣、市，應再加計其轄內徵起土地增值稅收入之百分之二十；屬改制前之縣，於計算自籌財源時，其所轄鄉（鎮、市）之自籌財源應併入計算。