Regulations for Allocation of Centrally-Funded Tax Revenues Article 9
According to the requirements in Subparagraph 5 of Paragraph 2 under Article 16-1 of the Act, the amount allocated to each county (city) from the general centrally-funded tax revenues should be based on a ratio calculated as follows:１.Eighty five percent (85%) of the total allocable amount is allocated to each county (city) based on a ratio calculated from the average of the difference between the amount of basic fiscal needs and the basic fiscal revenues of each allocated county (city) in the most recent three years to the sum of the average of this difference for all the counties (cities). The allocation rate is examined and adjusted every three years.２.Fifteen percent (15%) of the total allocable amount is allocated to each county (city) based on a ratio calculated from the amount of business sales within each county (city) in the most recent year to the amount of businesses sales of all the counties (cities).The sum of the basic fiscal needs of a county is calculated from the total amount of the following funds. The sum of basic fiscal needs of a city is 1.15 times the sum of the following funds:１.The final determined figure of personnel expenses for formal civil servants and basic office expenses, and overtime pay of formal police officers and fire fighters.２.The social benefit expenditures that should be funded by each county (city) government, according to related requirements of the Statute of Farmers’ Health Insurance, and the Regulations on Living Allowance for Mid or Low-income Senior Citizens.３.Fund for basic construction.The basic office expenses in subparagraph 1 of the preceding Paragraph should be calculated following the rule: multiplying the number of formal civil servants by the amount business expenses in the Budget Standards for Common Items formulated by the Directorate-General of Budget, Accounting and Statistics of Executive Yuan.The total amount to be allocated to all counties (cities) in the current year for basic construction, aforementioned in Subparagraph 3 of Paragraph 2, should be calculated in accordance with the following formula:The total amount to be allocated to all counties (cities) in the current year for basic construction ＝〔(Forty percent (40%) of the difference between the actual levied total business tax revenue nationally and the uniform invoice prize fund , appropriated in accordance with related regulations＋ten percent (10%) of the actual levied income tax nationally ＋ ten percent (10%) of the actual levied commodity tax nationally )×24%＋twenty percent (20%) of the land value increment tax actually levied in all counties (cities)〕×85%×20%The total amount of the basic construction fund to be allocated to all counties (cities), calculated in accordance with the preceding formula, is allocated to each county (city) based on the following indexes and weights and is included in the amount of basic fiscal needs. The indexes and weights to calculate the allocation quota for each county (city) are as follows:１.The population ratio within each county (city) to the total population of all counties (cities). The weight is thirty-five percent (35%).２.The ratio of land area within each county (city) to the total land area of all counties (cities). The weight is thirty-five percent (35%).３.The ratio of the population employed in the agriculture, forestry, fish and animal husbandry within each county (city) to the total population above in all counties (cities). The weight is fifteen percent (15%).４.The ratio of the population employed in industry within each county (city) to the total population above in all counties (cities). The weight is fifteen percent (15%).The amount of basic fiscal revenues in Subparagraph 1 of Paragraph 1 refers to the final determined figure of tax revenue subtracting the centrally-funded tax revenues and the tax revenues levied in accordance with the general provisions of the Act Governing Local Tax Regulations. The difference between the basic fiscal revenues in Kimen County and Lienchiang County of Fujian Province, should excluded tobacco and liquor tax revenue.The difference between the amount of basic fiscal needs and the basic fiscal revenues of each allocated county (city) in the most recent three years in Subparagraph 1 of Paragraph 1 should be calculated for each individual year, then the average should be calculated. When the figure for a certain year is negative, use zero for the calculation.
中文原文 中央統籌分配稅款分配辦法第9條
普通統籌分配稅款依本法第十六條之一第二項第五款規定分配各縣（市）之款項，依下列方式，計算各該縣（市）應分配之比率分配之：
一、可分配總額百分之八十五，依最近三年度受分配縣（市）之基準財政需要額減基準財政收入額之差額平均值，占全部縣（市）該項差額平均值合計數之比率分配之；其分配比率，每三年檢討調整一次。
二、可分配總額百分之十五，按各縣（市）轄區內最近一年營利事業營業額占全部縣（市）營利事業營業額比例設算應分配各縣（市）之比率分配之。
縣之基準財政需要額，指下列各款之合計金額；市之基準財政需要額，按下列各款合計金額加重百分之十五計算：
一、正式編制人員人事費與基本辦公費及正式編制警政、消防人員超勤加班費之決算數。
二、依農民健康保險條例及中低收入老人生活津貼發給辦法之相關規定，應由各縣（市）政府負擔之社會福利支出。
三、基本建設經費。
前項第一款之基本辦公費，應按正式人員編制員額數乘算行政院主計總處訂定之共同性費用編列基準表中，統籌業務費之基準核列。
第二項第三款之基本建設經費，應按下列公式列計各該年度分配全部縣（市）之總額：各該年度基本建設經費分配全部縣（市）之總額＝（（全國營業稅實徵數減除依法提撥之統一發票給獎獎金後之百分之四十＋全國所得稅實徵數百分之十＋全國貨物稅實徵數百分之十）×24％＋土地增值稅全部縣（市）實徵數百分之二十）×85％×20％依前項公式算定之基本建設經費分配全部縣（市）之總額，按下列指標及權數計算各該縣（市）分配額度，納入其基準財政需要額：
一、各該縣（市）轄區之人口數占全部縣（市）人口數之百分比，權數占百分之三十五。
二、各該縣（市）轄區之土地面積占全部縣（市）土地面積之百分比，權數占百分之三十五。
三、各該縣（市）轄區之農林漁牧從業人口數占全部縣（市）農林漁牧從業人口數之百分比，權數占百分之十五。
四、各該縣（市）轄區之工業從業人口數占全部縣（市）工業從業人口數之百分比，權數占百分之十五。
第一項第一款之基準財政收入額，指賦稅收入決算數扣除統籌分配稅款及依地方稅法通則徵收之賦稅收入後之數額；對於福建省金門縣及連江縣基準財政收入額之計算，應另扣除菸酒稅收入。
第一項第一款之最近三年度受分配縣（市）之基準財政需要額減基準財政收入額差額之計算，應分別計算個別年度之差額後再予平均；每一年度算定之差額為負值時，以零列計。
一、可分配總額百分之八十五，依最近三年度受分配縣（市）之基準財政需要額減基準財政收入額之差額平均值，占全部縣（市）該項差額平均值合計數之比率分配之；其分配比率，每三年檢討調整一次。
二、可分配總額百分之十五，按各縣（市）轄區內最近一年營利事業營業額占全部縣（市）營利事業營業額比例設算應分配各縣（市）之比率分配之。
縣之基準財政需要額，指下列各款之合計金額；市之基準財政需要額，按下列各款合計金額加重百分之十五計算：
一、正式編制人員人事費與基本辦公費及正式編制警政、消防人員超勤加班費之決算數。
二、依農民健康保險條例及中低收入老人生活津貼發給辦法之相關規定，應由各縣（市）政府負擔之社會福利支出。
三、基本建設經費。
前項第一款之基本辦公費，應按正式人員編制員額數乘算行政院主計總處訂定之共同性費用編列基準表中，統籌業務費之基準核列。
第二項第三款之基本建設經費，應按下列公式列計各該年度分配全部縣（市）之總額：各該年度基本建設經費分配全部縣（市）之總額＝（（全國營業稅實徵數減除依法提撥之統一發票給獎獎金後之百分之四十＋全國所得稅實徵數百分之十＋全國貨物稅實徵數百分之十）×24％＋土地增值稅全部縣（市）實徵數百分之二十）×85％×20％依前項公式算定之基本建設經費分配全部縣（市）之總額，按下列指標及權數計算各該縣（市）分配額度，納入其基準財政需要額：
一、各該縣（市）轄區之人口數占全部縣（市）人口數之百分比，權數占百分之三十五。
二、各該縣（市）轄區之土地面積占全部縣（市）土地面積之百分比，權數占百分之三十五。
三、各該縣（市）轄區之農林漁牧從業人口數占全部縣（市）農林漁牧從業人口數之百分比，權數占百分之十五。
四、各該縣（市）轄區之工業從業人口數占全部縣（市）工業從業人口數之百分比，權數占百分之十五。
第一項第一款之基準財政收入額，指賦稅收入決算數扣除統籌分配稅款及依地方稅法通則徵收之賦稅收入後之數額；對於福建省金門縣及連江縣基準財政收入額之計算，應另扣除菸酒稅收入。
第一項第一款之最近三年度受分配縣（市）之基準財政需要額減基準財政收入額差額之計算，應分別計算個別年度之差額後再予平均；每一年度算定之差額為負值時，以零列計。