Act Governing the Allocation of Government Revenues and Expenditures Article 2
The allocation, adjustment, and classification of revenues and expenditures for public finance by governments at all levels in the Republic of China shall be as prescribed in this Act.
中文原文 財政收支劃分法第2條
中華民國各級政府財政收支之劃分，調劑及分類，依本法之規定。