Regulations of the Tobacco Health and Welfare Surcharge Distribution and Utilization Article 4
The distribution of the Tobacco Health and Welfare Surcharge shall be in accordance with the subject’s actual needs and the previously distributed fixed-amount to the central agricultural authority. The amount for the aforementioned distribution shall not exceed 1% of the Tobacco Health and Welfare Surcharge of the previous year, and shall follow the annual designate budget proposed by Ministry of Agriculture. The surcharge surplus shall be distributed as follows:1. 50% of the amount is used for national health insurance safety preparation, medical technology assessment, medical service review, national health insurance policy promotion and insurance premium subsidies for those with financial difficulties.2. 27.2% of the amount is used for rare disorder treatment, cancer prevention and treatment, tobacco control and health promotion.3. 16.7% of the amount is used for promoting medical science and clinical treatment quality, subsidies for medical resource deficient areas, and childbirth accident emergency relief.4. 5.1% of the amount is used for social welfare and long- term care services.5. 1% is used for investigating smuggled or inferior tobacco products and preventing tax evasion of tobacco products.
中文原文 菸品健康福利捐分配及運作辦法（96.10.11訂定）第4條
菸品健康福利捐之分配，應視受輔導與照顧者實際需求，以定額先分配供菸農及相關產業勞工輔導與照顧及由農業主管機關使用於有利癌症防治之相關產業輔導之用。
但其金額不得超過前一年度菸品健康福利捐徵收金額之百分之一，由農業部依年度預算程序編列，其餘額依下列比率分配之：
一、百分之五十供全民健康保險之安全準備、醫療科技評估、醫療服務審查、全民健康保險政策推動及補助經濟困難者之保險費之用。
二、百分之二十七點二供罕見疾病相關之醫療費用、癌症防治、中央與地方菸害防制及衛生保健之用。
三、百分之十六點七供提升預防醫學與臨床醫學醫療品質、補助醫療資源缺乏地區及辦理生產事故救濟相關之用。
四、百分之五點一供中央與地方社會福利及長期照顧資源發展之用。
五、百分之一供中央與地方私劣菸品查緝及防制菸品稅捐逃漏之用。
但其金額不得超過前一年度菸品健康福利捐徵收金額之百分之一，由農業部依年度預算程序編列，其餘額依下列比率分配之：
一、百分之五十供全民健康保險之安全準備、醫療科技評估、醫療服務審查、全民健康保險政策推動及補助經濟困難者之保險費之用。
二、百分之二十七點二供罕見疾病相關之醫療費用、癌症防治、中央與地方菸害防制及衛生保健之用。
三、百分之十六點七供提升預防醫學與臨床醫學醫療品質、補助醫療資源缺乏地區及辦理生產事故救濟相關之用。
四、百分之五點一供中央與地方社會福利及長期照顧資源發展之用。
五、百分之一供中央與地方私劣菸品查緝及防制菸品稅捐逃漏之用。