Act Governing the Allocation of Government Revenues and Expenditures Article 16-1
The redistribution of tax revenues pursuant to Paragraph 2, Article 8 shall be based on the transparent, fair, and standardized methods. The local governments that receive the redistributions shall recognize the amounts so received as current-year tax revenues.Ninety-six percent of the total amount of tax funds redistributed by the central government to special municipalities, counties and county-level cities, and townships/cities pursuant to Paragraph 2, Article 8 shall be recognized as "general centrally-funded tax revenues." The remaining four percent shall be recognized as "special centrally-funded tax revenues" and provided to local governments that receive the distributions as necessary funding support for use in emergencies and other major matters. The funds will be distributed by the Executive Yuan based on actual circumstances.The amount allocated to each special municipality, county and county-level city, and township/city from the general centrally-funded tax revenues shall be calculated based on the following indices and weights:1. Ninety point five percent of the funds that can be provided for distribution shall be allocated to special municipalities, counties and county-level cities (excluding offshore islands) according to the following weights:(1) The ratio of the average amount of business sales within each special municipality, county and county-level city in the recent three years to the total average amount of all special municipalities, counties and county-level cities (excluding offshore islands). The weight is 30 percent.(2) The ratio of the ranking grade for the growth rate of total revenues from house tax, land value tax, and land value increment tax within each special municipality, county and county-level city compared to the previous year, relative to the total ranking grades of all special municipalities, counties and county-level cities (excluding offshore islands). The weight is 10 percent.(3) The ratio of charges and fees revenues, community development fee revenues, and fines and indemnities revenues to self-financing resources within each special municipality, county and county-level city, relative to the total ratios of all special municipalities, counties and county-level cities (excluding offshore islands). The weight is five percent.(4) The ratio of the land area within each special municipality, county and county-level city to the total land area of all special municipalities, counties and county-level cities (excluding offshore islands). The weight is 10 percent.(5) The population index is weighted at 45 percent, calculated based on the following detail indices and weights:i. Population: The ratio of the population within each special municipality, county and county-level city at the end of the most recent year, accounting for 90 percent of the population index.ii. Income Capacity: The ratio of income capacity within each special municipality, county and county-level city in the most recent year to the total income capacity of all special municipalities, counties and county-level cities (excluding offshore islands), accounting for 10 percent of the population index. Income Capacity=National disposable income per household÷ Disposable income per household within each special municipality, county and county-level city.2. Considering that the responsibilities and expenditure items of special municipalities differ from those of counties and county-level cities, two percent of the funds that can be provided for distribution shall be allocated to special municipalities based on the portion of allocated amounts within each special municipality.3. Two point five percent of the funds that can be provided for distribution shall be allocated to the three offshore island counties and county-level cities according to the following weights:(1) The ratio of the average amount of business sales within each offshore island county and county-level city in the recent three years to the total average amount of the three offshore island counties and county-level cities. The weight is 30 percent.(2) The ratio of the ranking grade for the growth rate of total revenues from house tax, land value tax, and land value increment tax within each offshore island county and county-level city compared to the previous year, relative to the total ranking grades of the three offshore island counties and county-level cities. The weight is 10 percent.(3) The ratio of charges and fees revenues, community development fee revenues, and fines and indemnities revenues to self-financing resources within each offshore island county and county-level city, relative to the total ratios of the three offshore island counties and county-level cities. The weight is five percent.(4) The ratio of the land area within each offshore island county and county-level city to the total land area of the three offshore island counties and county-level cities. The weight is 10 percent.(5) The population index is weighted at 45 percent, calculated based on the following detail indices and weights:i. Population: The ratio of the population within each special municipality, county and county-level city at the end of the most recent year, accounting for 90 percent of the population index.ii. Income Capacity: The ratio of income capacity within each special municipality, county and county-level city in the most recent year to the total income capacity of the three offshore island counties and county-level cities, accounting for 10 percent of the population index. Income Capacity=National disposable income per household÷ Disposable income per household within each special municipality, county and county-level city.4. Five percent of the funds that can be provided for distribution shall be allocated to townships/cities, a formula shall be developed for distribution of the funds to each of the township/city in consideration of personnel expenses for formal civil servants and their basic infrastructure needs.5. The total reductions in allocation amounts, compared to the year before the amendment of the Act, for each special municipality, county and county-level city, and township/city are compensated by special centrally-funded tax revenues.Based on the aforementioned calculated amounts for each special municipality, county and county-level city, and township/city, the Ministry of Finance should calculate the amount allocated to each special municipality, county and county-level city, and township/city using the estimated centrally-funded tax revenues for the following year and notify the respective governments four months before the beginning of the fiscal year. The aforementioned provision states that if the circumstances change due to legislative amendments, the requirement to notify the relevant special municipality, county and county-level city, and township/city governments four months prior to the start of the fiscal year will not apply.A county government shall establish regulations, based on the principal of adjustments for fiscal surpluses or shortages, to govern the redistribution of funds from the county to townships/cities under Paragraphs 2 through 4, Article 12. Funds that are redistributed according to formula may not be less than 90 percent of the total funds available for redistribution, and each township/city government must be notified three months before the beginning of the fiscal year.
中文原文 財政收支劃分法第16-1條
第八條第二項規定之稅課統籌分配部分，應本透明化及公平劃一方式分配之；受分配地方政府就分得部分，應列為當年度稅課收入。
依第八條第二項規定，由中央統籌分配直轄市、縣（市）及鄉（鎮、市）之款項，應以總額百分之九十六列為普通統籌分配稅款，其餘百分之四列為特別統籌分配稅款，應供為支應受分配地方政府緊急及其他重大事項所需經費，由行政院依實際情形分配之。
普通統籌分配稅款按下列指標及權數，計算各直轄市、縣（市）及鄉（鎮、市）分配額度：
一、可供分配款項百分之九十點五，依下列權數計算分配直轄市及縣（市）（不含離島）：
（一）各直轄市及縣（市）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縣（市）（不含離島）之平均值合計數之百分比，權數占百分之三十。
（二）各直轄市及縣（市）之房屋稅、地價稅及土地增值稅收入合計數之前一年度成長率排名序位分數占全部直轄市及縣（市）（不含離島）序位分數合計數之百分比，權數占百分之十。
（三）各直轄市及縣（市）之前一年度規費、工程受益費、罰鍰及賠償收入占其自籌財源比例占全直轄市及縣（市）（不含離島）比例合計數之百分比，權數占百分之五。
（四）各直轄市及縣（市）之轄區之土地面積占全部直轄市及縣（市）（不含離島）土地面積合計數之百分比，權重占百分之十。
（五）人口指標占權重百分之四十五，依下列細部指標及權數計算：1.人口數：按各直轄市及縣（市）最近一年底人口比例占本項權數百分之九十。
2.所得能力：按各直轄市及縣（市）最近一年度所得能力占全部直轄市及縣市（不含離島）所得能力合計數比例，權數占本項百分之十。
所得能力=全國每戶可支配所得額÷各直轄市及縣（市）每戶可支配所得額。
二、可供分配款項百分之二，考量直轄市與縣市責任不同、支出項目不同，依各直轄市分配數按比例分配。
三、可供分配款項百分之二點五，依下列權數計算分配離島三縣（市）：
（一）離島各縣（市）最近三年轄區內各類營利事業營業額平均值占離島三縣（市）之平均值合計數之百分比，權數占百分之三十。
（二）離島各縣（市）之房屋稅、地價稅及土地增值稅收入合計數之前一年度成長率排名序位分數占離島三縣（市）序位分數合計數之百分比，權數占百分之十。
（三）離島各縣（市）之前一年度規費、工程受益費、罰鍰及賠償收入占其自籌財源比例占離島三縣（市）比例合計數之百分比，權數占百分之五。
（四）離島各縣（市）之轄區之土地面積占離島三縣（市）土地面積合計數之百分比，權重占百分之十。
（五）人口指標占權重百分之四十五，依下列細部指標及權數計算：1.人口數：按離島各縣（市）最近一年底人口比例占本項權數百分之九十。
2.所得能力：按離島各縣（市）最近一年度所得能力占離島三縣（市）所得能力合計數比例，權數占本項百分之十。
所得能力=全國每戶可支配所得額÷各直轄市及縣（市）每戶可支配所得額。
四、可供分配款項百分之五分配鄉（鎮、市），其分配方式應參酌鄉（鎮、市）正式編制人員人事費及基本建設需求情形，研訂公式分配各鄉（鎮、市）。
五、受分配之直轄市、縣（市）或鄉鎮市，其分配金額較修法前一年度分配金額減少者之全部差短數，以特別統籌分配稅款支應。
依前項算定分配各該直轄市、縣（市）及鄉（鎮、市）之金額，財政部應按次一年度中央統籌分配稅款推估數，設算分配各該直轄市、縣（市）及鄉（鎮、市）之金額，於會計年度開始四個月前通知各該直轄市、縣（市）及鄉（鎮、市）政府。
前段之規定，因修法而造成情事變更，則不受會計年度開始四個月前通知各該直轄市、縣（市）及鄉（鎮、市）政府之限制。
依第十二條第二項至第四項規定，由縣統籌分配鄉（鎮、市）之款項，應本調劑財政盈虛原則，由縣政府訂定分配辦法；其中依公式分配之款項，不得低於可供分配總額之百分之九十，依公式設算分配各該鄉（鎮、市）之金額，應於會計年度開始三個月前通知各該鄉（鎮、市）公所。
依第八條第二項規定，由中央統籌分配直轄市、縣（市）及鄉（鎮、市）之款項，應以總額百分之九十六列為普通統籌分配稅款，其餘百分之四列為特別統籌分配稅款，應供為支應受分配地方政府緊急及其他重大事項所需經費，由行政院依實際情形分配之。
普通統籌分配稅款按下列指標及權數，計算各直轄市、縣（市）及鄉（鎮、市）分配額度：
一、可供分配款項百分之九十點五，依下列權數計算分配直轄市及縣（市）（不含離島）：
（一）各直轄市及縣（市）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縣（市）（不含離島）之平均值合計數之百分比，權數占百分之三十。
（二）各直轄市及縣（市）之房屋稅、地價稅及土地增值稅收入合計數之前一年度成長率排名序位分數占全部直轄市及縣（市）（不含離島）序位分數合計數之百分比，權數占百分之十。
（三）各直轄市及縣（市）之前一年度規費、工程受益費、罰鍰及賠償收入占其自籌財源比例占全直轄市及縣（市）（不含離島）比例合計數之百分比，權數占百分之五。
（四）各直轄市及縣（市）之轄區之土地面積占全部直轄市及縣（市）（不含離島）土地面積合計數之百分比，權重占百分之十。
（五）人口指標占權重百分之四十五，依下列細部指標及權數計算：1.人口數：按各直轄市及縣（市）最近一年底人口比例占本項權數百分之九十。
2.所得能力：按各直轄市及縣（市）最近一年度所得能力占全部直轄市及縣市（不含離島）所得能力合計數比例，權數占本項百分之十。
所得能力=全國每戶可支配所得額÷各直轄市及縣（市）每戶可支配所得額。
二、可供分配款項百分之二，考量直轄市與縣市責任不同、支出項目不同，依各直轄市分配數按比例分配。
三、可供分配款項百分之二點五，依下列權數計算分配離島三縣（市）：
（一）離島各縣（市）最近三年轄區內各類營利事業營業額平均值占離島三縣（市）之平均值合計數之百分比，權數占百分之三十。
（二）離島各縣（市）之房屋稅、地價稅及土地增值稅收入合計數之前一年度成長率排名序位分數占離島三縣（市）序位分數合計數之百分比，權數占百分之十。
（三）離島各縣（市）之前一年度規費、工程受益費、罰鍰及賠償收入占其自籌財源比例占離島三縣（市）比例合計數之百分比，權數占百分之五。
（四）離島各縣（市）之轄區之土地面積占離島三縣（市）土地面積合計數之百分比，權重占百分之十。
（五）人口指標占權重百分之四十五，依下列細部指標及權數計算：1.人口數：按離島各縣（市）最近一年底人口比例占本項權數百分之九十。
2.所得能力：按離島各縣（市）最近一年度所得能力占離島三縣（市）所得能力合計數比例，權數占本項百分之十。
所得能力=全國每戶可支配所得額÷各直轄市及縣（市）每戶可支配所得額。
四、可供分配款項百分之五分配鄉（鎮、市），其分配方式應參酌鄉（鎮、市）正式編制人員人事費及基本建設需求情形，研訂公式分配各鄉（鎮、市）。
五、受分配之直轄市、縣（市）或鄉鎮市，其分配金額較修法前一年度分配金額減少者之全部差短數，以特別統籌分配稅款支應。
依前項算定分配各該直轄市、縣（市）及鄉（鎮、市）之金額，財政部應按次一年度中央統籌分配稅款推估數，設算分配各該直轄市、縣（市）及鄉（鎮、市）之金額，於會計年度開始四個月前通知各該直轄市、縣（市）及鄉（鎮、市）政府。
前段之規定，因修法而造成情事變更，則不受會計年度開始四個月前通知各該直轄市、縣（市）及鄉（鎮、市）政府之限制。
依第十二條第二項至第四項規定，由縣統籌分配鄉（鎮、市）之款項，應本調劑財政盈虛原則，由縣政府訂定分配辦法；其中依公式分配之款項，不得低於可供分配總額之百分之九十，依公式設算分配各該鄉（鎮、市）之金額，應於會計年度開始三個月前通知各該鄉（鎮、市）公所。