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Laws & Regulations Database of The Republic of China (Taiwan)

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Article 1
Military Industries and Services Revolving Fund (MISRF) is established to proceed the research, development, and production of military material supplies and equipment, promote medical education and research, provide the civilian and military personnel medical service, improve the military welfare, culture, and education, and advocate military personnel to deposit savings in bank. The Management Regulation of Revenue and Expenditure of MISRF is enacted on the base of Budget law Article 21.
Article 2
(Deletion)
Article 3
MISRF, formulating subsidiary agency budget, is a kind of revolving fund stipulated in Budget law Article 1 Paragraph 1 Subparagraph 2. The Ministry of National Defense is the Management Organization of MISRF.
Article 4
The revenue of MISRF includes:
Subparagraph 1
The operation of development of military-civilian transferable science and technology: to provide government agencies and private enterprises to make use of military high-tech research and product capacity, to promote development military-civilian transferable science and technology. The Armaments Bureau is the Management Apparatus of this operation.
Subparagraph 2
The operation of manufacturing military equipments: to build military weapons and equipments manufacturing system, to integrate private enterprises to develop independent national defense industry, to elevate the quality and manufacturing efficiency of military supplies and equipments. The Armaments Bureau is the Management Apparatus of this operation.
Subparagraph 3
The operation of medical treatment: to operate in accordance with government medical treatment policy, to safeguard the health of civilian, to provide medical service, to make use of military medical education and research to elevate medical technology and quality. The Medical Affairs Bureau is the Management Apparatus of this operation.
Subparagraph 4
The operation of recreation service: to utilize military recreation facilities and installments efficiently, to provide military personnel, employees, veteran servicemen, the reserves, and family dependants proper recreation environment, to make the morale of troops stable, to elevate force power. The Comptroller Bureau is the Management Apparatus of this operation.
Subparagraph 5
The operation of military jail: to train military convict and detainee to earn his life, to cultivate diligent habit, and to make them accustom to troop and social life. The Department of Military Justice is the Management Apparatus of this operation.
Subparagraph 6
The operation of welfare and culture: to provide military personnel, veteran serviceman, and family dependant the daily necessities, to overall control the marketing of welfare articles and non-staples food; to publicize the government policy, to carry the new-culture exercise out, to enlarge culture service field. The General Political Warfare Bureau is the Management Apparatus of this operation.
Subparagraph 7
The operation of military personnel to deposit savings: to operate in accordance with government promotion policy of civilian deposit savings, to make use of military personnel surplus savings, to invest surplus savings to national construction, to assist military personnel establish economic base, to maintain the morale of troops. The Comptroller Bureau is the Management Apparatus of this operation.
Subparagraph 8
The revenue of rent and loyalty from commitment management.
Article 5
The expense of MISRF includes:
Subparagraph (1)
The expenditure of teaching, training, practicing, developing, and research.
Subparagraph (2)
Service expenditure of commitment of research, manufacture, and technology transference.
Subparagraph (3)
The expenditure of various services, processing, manufacturing, selling, promotion and purchasing agricultural products.
Subparagraph (4)
The expenditure of medical service.
Subparagraph (5)
The expenditure of developed and research franchise.
Subparagraph (6)
The expenditure of maintenance and promotion of science and technology consequence.
Subparagraph (7)
The consolation payment of the inmates in military jail because of wound, sick and death.
Subparagraph (8)
The expenditure of investment and finance of relative business.
Subparagraph (9)
The service expenditure of promoting cultural and recreational activities.
Subparagraph (10)
The subsidiary expenditure of interest difference of military personnel preferential saving account.
Subparagraph (11)
The expenditure of general affairs.
Subparagraph (12)
The expenditure of commitment management.
Subparagraph (13)
Cover other related expenditures.
Article 6
(Deletion)
Article 7
(Deletion)
Article 8
The preservation and usage of MISRF should pay attention to safety and profit. The saving of MISRF should obey the government treasury law and other relative regulations.
Article 9
In order to increase income, MISRF can be used to buy government bond, treasury bill, and other short-term financial bills.
The credit of company which issues financial bonds and other short-term-bonds should be rated above the certain level of credit by financial supervise authorities.
The level of credit regulates by MND.
Article 9-1
MISRF can be financed through inter-funds loan with Rebuilding Old Quarters for Military Dependents Fund and Facility Reconstruction Fund, which are also managed by the Ministry of National Defense. The interest rate and procedures of the loan should be prescribed by the Ministry of Defense.
Article 10
The formulation and execution of budget and formulation of final accounts should obey the Budget law, Accounting law, Final account law, Auditing law, and other relative regulations.
Article 11
It is necessary to regulate accounting rule, which is based on relative laws and regulations, to handle the accounting affairs of MISRF.
Article 12
IF there are surplus of the final accounts of the fiscal year, the surplus can be appropriated to MISRF or handled as withdrawal surplus.
Article 13
When MISRF is closed, it should be liquidated. The surplus of property and rights of MISRF should be handed over central government treasury.
Article 14
The Act shall be put into force from the promulgation date,besides the Article 1 amended and promulgated on December 20 2007 shall be put into force from the date of January,1 2008.
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