Act for the Establishment and Administration of the Financial Restructuring Fund Article 3
The funding sources of the Fund include the following:(1) Business tax revenues collected from businesses as provided in paragraph 1 of Article 11 of the Value-added and Non-value-added Business Tax Act during a period of nine years from January 2002 to the end of December 2010.(2) Increased deposit insurance premium income covering a ten-year period from January 2002 onwards that is derived from an increase in the deposit insurance assessment rate, which took effect on January 1, 2000.(3) Proceeds from the disposal of non-performing loans under the Fund.(4) Other income of the Fund.(5) Any amounts that are allocated following the government budget procedures.In the event the revenues from the tax and insurance premium income described in subparagraphs (1) and (2) of the preceding paragraph are not fully realized to cover the pay-offs stipulated in paragraph 3 of Article 4 and paragraph 1 of Article 10 herein, the Fund may entrust the Central Deposit Insurance Cooperation (referred to as the "CDIC" hereunder) to acquire special financing from financial institutions; or else issue bank debentures in the name of CDIC pursuant to Paragraph 1, Article 72 of the Banking Act using funds generated from sources provided in subparagraphs (1) to (3) of the preceding paragraph as collateral. CDIC shall repay the principals, interests, and related expenses of the aforementioned financing and debentures with funds generated from sources specified in the preceding paragraph.Of the increased business tax revenues generated according to subparagraph (1) of paragraph 1 subsequent to the promulgation of the amended Act herein, the total amount that can be used for the purpose of the Fund shall not exceed NT $110 billion. The remaining tax revenues, if any, shall be paid into a special reserve for deposit insurance pay-off.
中文原文 行政院金融重建基金設置及管理條例第3條
本基金之財源如下：
一、適用加值型及非加值型營業稅法第十一條第一項規定之各業，自中華民國九十一年一月起至九十九年十二月底九年期間之營業稅稅款。
二、自中華民國九十一年一月起十年內，依中華民國八十九年一月一日調高存款保險費費率所增加之存款保險費收入。
三、運用本基金處分不良債權之收入。
四、本基金之其他收入。
五、政府循預算程序之撥入款項。
前項第一款及第二款之稅款及保險費收入未收足前，為辦理第四條第三項及第十條第一項賠付事項，本基金得委託中央存款保險股份有限公司（以下簡稱存保公司）向金融機構辦理特別融資；或準用銀行法第七十二條之一規定以該公司名義發行金融債券，並得以前項第一款至第三款之財源作為擔保，以其所得資金支應。
存保公司申請融資及發行金融債券之本金、利息及費用，並由前項之財源償還之。
第一項第一款於本條例修正施行後新增之金融業營業稅稅款，其運用總額以新臺幣一千一百億元為限，所剩稅款應專款撥入存款保險賠款特別準備金。
一、適用加值型及非加值型營業稅法第十一條第一項規定之各業，自中華民國九十一年一月起至九十九年十二月底九年期間之營業稅稅款。
二、自中華民國九十一年一月起十年內，依中華民國八十九年一月一日調高存款保險費費率所增加之存款保險費收入。
三、運用本基金處分不良債權之收入。
四、本基金之其他收入。
五、政府循預算程序之撥入款項。
前項第一款及第二款之稅款及保險費收入未收足前，為辦理第四條第三項及第十條第一項賠付事項，本基金得委託中央存款保險股份有限公司（以下簡稱存保公司）向金融機構辦理特別融資；或準用銀行法第七十二條之一規定以該公司名義發行金融債券，並得以前項第一款至第三款之財源作為擔保，以其所得資金支應。
存保公司申請融資及發行金融債券之本金、利息及費用，並由前項之財源償還之。
第一項第一款於本條例修正施行後新增之金融業營業稅稅款，其運用總額以新臺幣一千一百億元為限，所剩稅款應專款撥入存款保險賠款特別準備金。