Act Governing the Allocation of Government Revenues and Expenditures Article 8

The following taxes are national taxes:1. Income tax.2. Estate and gift tax.3. Customs duties.4. Business tax.5. Commodity tax.6. Tobacco and alcohol tax.7. Securities transaction tax.8. Futures transaction tax.Eleven percent of the total revenue from the income tax of Subparagraph 1 of the preceding paragraph, the total revenue from the business tax of Subparagraph 4 after the deduction of one point five percent collection cost and of duly appropriated Uniform Invoice Prizes, and 10 percent of the total revenue from the commodity tax of Subparagraph 5 shall be redistributed from the central government to the special municipalities, counties and townships/cities.Fifty percent of the revenue from the estate and gift tax of Subparagraph 2, Paragraph 1 that is collected in a special municipality shall be returned to the respective municipality; 80 percent of the revenue from such tax that is collected in a county-level city shall be returned to the respective county-level city; and 80 percent of the revenue from such tax that is collected in a township/city shall be returned to that township/city.Eighteen percent of the total revenue from the tobacco and alcohol tax of Subparagraph 6, Paragraph 1 shall be distributed among the special municipalities and the counties and county-level cities of Taiwan Province, in proportion to their populations; two percent of the total revenue shall be distributed to Kinmen County and Lienchiang County of Fujian Province, in proportion to their populations.