Article 4
The classifications of revenues and expenditures in public finance at each level of government are provided in Appendix 1 and Appendix 2.
Appendix 1: Schedule of Revenue Classifications
I. Central government revenues
1. Tax revenues:
(1) Income tax: The central government receives 90 percent of total income tax revenues.
(2) Estate and gift tax: The central government receives 50 percent of estate and gift tax revenues collected in the special municipalities, and 20 percent of such revenues collected in counties and county-level cities.
(3) Customs duties.
(4) Business tax: The central government receives the business tax revenues remaining after deduction of those it distributes to the special municipalities, counties and county-level cities, and rural and urban townships and township- level cities.
(5) Commodities tax: The central government receives 90 percent of commodities tax revenues.
(6) Alcohol and tobacco tax: The central government receives 80 of alcohol and tobacco tax revenues.
(7) Securities transaction tax.
(8) Futures transaction tax.
(9) Mining concession tax.
(10) Provisional tax levies: Revenues from temporary taxes levied in accordance with Article 19.
2. Monopoly utility and monopoly sale revenues.
3. Community development fee revenues.
4. Fine and compensation revenues.
5. Official fee revenues.
6. Trust management fee revenues.
7. Property revenues.
8. Government operating surplus and public enterprise revenues.
9. Assistance funding revenues.
10. Donation and contribution revenues.
11. Other revenues.
II. (deleted)
III. Special municipality revenues:
1. Tax revenues:
(1) Land tax.
(2) Building tax.
(3) Vehicle license tax.
(4) Deed tax.
(5) Stamp tax.
(6) Amusement tax.
(7) Estate and gift tax: A special municipality receives 50 percent of the estate and gift tax revenues collected in it by the central government.
(8) Alcohol and tobacco tax: A special municipality receives the alcohol and tobacco tax revenues that are to be distributed to it by the central government in accordance with Article 8, paragraph 4.
(9) Centrally-funded tax revenues: A special municipality receives the centrally- funded tax revenues that are to be distributed to it by the central government in accordance with Article 16-1, paragraph 2, subparagraphs 3 and 4.
(10) Special tax levies: Taxes levied in accordance with Article 12, paragraph 1, subparagraph 7.
(11) Provisional tax levies: Temporary taxes levied in accordance with Article 19.
2. Community development fee revenues.
3. Fines and compensation revenues.
4. Charge and fee revenues.
5. Trust management fee revenues.
6. Property revenues.
7. Government operating surplus and public enterprise revenues.
8. Subsidy revenues.
9. Donation and contribution revenues.
10. Self-government tax revenues.
11. Other revenues.
IV. County and county-level city revenues
1. Tax revenues:
(1) Land tax:
(i) Land value tax: A county receives 50 percent of land value tax revenues collected in it; a county-level city receives all land value tax revenues collected in it.
(ii) Agricultural land tax: A county-level city receives all agricultural land tax revenues collected in it.
(iii) Land value increment tax: Counties and county-level cities receive 80 percent of land value increment tax revenues.
(2) Building tax: A county receives 40 percent of building tax revenues collected in it; a county-level city receives all building tax revenues collected in it.
(3) Vehicle license tax revenues.
(4) Deed tax: A county-level city receives all deed tax revenues collected in it.
(5) Stamp tax revenues.
(6) Amusement tax: A county-level city receives all amusement tax revenues collected in it.
(7) Estate and gift tax: A county-level city receives 80 percent of the estate and gift tax revenues collected in it by the central government.
(8) Alcohol and tobacco tax: A county or county-level city receives the alcohol and tobacco tax revenues that are to be distributed to it by the central government in accordance with Article 8, paragraph 4.
(9) Centrally-funded tax revenues: A county or county-level city receives the centrally-funded tax revenues that are to be distributed to it by the central government in accordance with Article 16-1, paragraph 2, subparagraphs 3 and 5.
(10) Special tax levies: Special taxes levied in accordance with Article 12, paragraph 1, subparagraph 7.
(11) Provisional tax levies: Temporary taxes levied in accordance with Article 19.
2. Community development fee revenues.
3. Fine and compensation revenues.
4. Charge and fee revenues.
5. Trust management fee revenues.
6. Property revenues.
7. Government operating surplus and public enterprise revenues.
8. Subsidy and assistance revenues.
9. Donation and contribution revenues.
10. Self-government tax revenues.
11. Other revenues.
V. Rural and urban townships and township-level cities
1. Tax revenues:
(1) Estate and gift tax: A rural or urban township or township-level city receives 80 percent of the estate and gift tax revenues collected in it by the central government.
(2) Land value tax: A rural or urban township or township-level city receives 30 percent of the land value tax revenues collected in it by the county.
(3) Agricultural land tax: A rural or urban township or township-level city receives all agricultural land tax revenues collected in it by the county.
(4) Building taxes: A rural or urban township or township-level city receives 40 percent of the building tax revenues collected in it by the county.
(5) Deed taxes: A rural or urban township or township-level city receives 80 percent of the deed tax revenues collected in it by the county.
(6) Amusement taxes: A rural or urban township or township-level city receives all amusement tax revenues collected in it by the county.
(7)Centrally-funded tax revenues: A rural or urban township or township-level city receives the centrally-funded tax revenues that are to be distributed to it by the central government in accordance with Article 16-1, paragraph 2, subparagraphs 3 and 6 and paragraph 4.
(8) Provisional tax levies: Temporary taxes levied by a rural or urban township or township-level city in accordance with Article 19.
2. Community development fee revenues.
3. Fines and compensation revenues.
4. Charge and fee revenues.
5. Trust management fee revenues.
6. Property revenues.
7. Government operating surplus and public enterprise revenues.
8. Subsidy revenues.
9. Donation and contribution revenues.
10. Self-government tax revenues.
11. Other revenues.
Appendix 2: Schedule of Expenditure Classifications
I. The central government
1. Expenditures for the exercise of political power: Includes all expenditures for the exercise of political power at the central level by ROC nationals or their elected representatives.
2. Expenditures for affairs of state: Includes all expenditures relating to the Office of the President.
3. Administrative expenditures: Includes all expenditures relating to the Executive Yuan and its subordinate ministries and departments.
4. Legislative expenditures: Includes all expenditures relating to the Legislative Yuan.
5. Judicial expenditures: Includes all expenditures relating to the operations of the Judicial Yuan and its subordinate agencies, and the operations of the Ministry of Justice and the prosecutorial agencies, prisons, and rehabilitation measures under its supervision.
6. Examination expenditures: Includes all expenditures relating to the Examination Yuan and its subordinate agencies in exercising the power to conduct examinations and civil service appointments.
7. Supervisory expenditures: Includes all expenditures relating to the Control Yuan and its subordinate agencies in the exercise of their powers of supervision and auditing.
8. Expenditures for civil affairs: Includes all expenditures for central government elections of elected representatives, household registrations, military conscription, national police affairs, firefighting, and land administration matters and for related subsidies.
9. Foreign affairs expenditures: Includes all expenditures relating to embassy and consulate expenses and other expenditures for foreign affairs.
10. National defense expenditures: Includes all expenditures relating to the costs of the armed forces and other expenditures for national defense.
11. Financial expenditures: Includes all expenditures for central government expenses relating to taxation, the treasury, finance, and publicly owned properties.
12. Educational, scientific, and cultural expenditures: Includes all expenditures for central government handling of educational, scientific, and cultural matters and for related subsidies.
13. Expenditures for economic planning and development: Includes all expenditures for central government handling of economic, construction, mining, agriculture and forestry, water conservation, and fishing and husbandry matters and for related subsidies.
14. Transportation and communication expenditures: Includes all expenditures for central government handling of land, water, and air transport, postal affairs, and telecommunications matters and for related subsidies.
15. Expenditures for community development and environmental protection: Includes all expenditures for central government handling of community development and environmental protection matters and for related subsidies.
16. Expenditures for social welfare: Includes all expenditures for central government handling of social insurance, social assistance, welfare service, employment service, and medical and health matters and for related subsidies.
17. Expenditures for frontier regions and Mongolian and Tibetan affairs: Includes all expenditures for frontier regions and Mongolian and Tibetan affairs and for related subsidies.
18. Expenditures for overseas Chinese affairs: Includes all expenditures for overseas Chinese affairs and for related subsidies.
19. Expenditures for immigration and relocation: Includes all expenditures for central government handling of new land development and immigration affairs and for related subsidies.
20. Debt expenditures: Includes all expenditures for central government handling of interest payments, discounting, and processing fees for debt including domestic and foreign issues of government bonds and treasury bills and borrowing.
21. Expenditures of the Public Service Pension Fund and compensation benefits: Includes all expenditures of the central government civil service employee pension fund and compensation benefits.
22. Expenditures for loss compensation: Includes all expenditures to compensate for losses by any central government agency on redemptions or transactions in currencies, bills, or securities, compensation for deficits in state-owned enterprises, and other expenditures for loss compensation.
23. Expenditures for trust management: Includes all expenditures related to items entrusted by the central government for management or handling by other parties.
24. Expenditures for subsidies: Includes all expenditures for central government subsidies to lower-level governments and other subsidy expenditures.
25. Expenditures for special funds: Includes all expenditures related to central government special funds.
26. Other expenditures: Includes all other central government expenditures made in accordance with the law.
II. (deleted)
III. Special municipality expenditures
1. Expenditures for the exercise of political power: Includes all expenditures for the exercise of political power at the special municipality level by special municipality residents or their elected representatives and municipal councils.
2. Administrative expenditures: Includes all expenditures relating to the special municipality government and its subordinate offices and bureaus.
3. Expenditures for civil affairs: Includes all expenditures for handling by the special municipality of elections of public officials, military conscription, land administration, household registration, firefighting, and other civil affairs and for related subsidies.
4. Financial expenditures: Includes all expenditures for special municipality expenses relating to taxation, the treasury, finance, and publicly owned properties.
5. Educational, scientific, and cultural expenditures: Includes all expenditures for handling by the special municipality of educational, scientific, and cultural matters and for related subsidies.
6. Expenditures for economic planning and development: Includes all expenditures for handling by the special municipality of economic, construction, mining, agriculture and forestry, water conservation, and fishing and husbandry matters and for related subsidies.
7. Transportation and communication expenditures: Includes all expenditures for the special municipality's handling of railways, roads, and shipping and for related subsidies.
8. Expenditures for police affairs: Includes all expenditures for the special municipality's handling of police affairs and for related subsidies.
9. Expenditures for community development and environmental protection: Includes all expenditures for the special municipality's handling of community development and environmental protection matters and for related subsidies.
10. Expenditures for social welfare: Includes all expenditures for the special municipality's handling of social insurance, social assistance, welfare service, employment service, and medical and health matters and for related subsidies.
11. Expenditures for immigration and relocation: Includes all expenditures for handling by the special municipality of new land development and immigration affairs and for related subsidies.
12. Debt expenditures: Includes all expenditures for handling by the special municipality of interest payments, discounting, and processing fees for debt including municipal bonds and borrowing.
13. Expenditures for the Public Service Pension Fund and compensation benefits: Includes all expenditures of the special municipality's civil service employee pension fund and compensation benefits.
14. Expenditures for loss compensations: Includes all expenditures to compensate for losses by any special municipality agency on redemptions or transactions in currencies, bills, or securities, compensation for deficits in municipality-owned enterprises, and other expenditures for loss compensation.
15. Expenditures for trust management: Includes all expenditures related to items entrusted by the special municipality for management or handling by other parties.
16. Expenditures for assistance: Includes all expenditures for special municipality assistance to lower-level governments and other expenditures for assistance.
17. Expenditures for special funds: Includes all expenditures of special funds by a special municipality.
18. Other expenditures: Includes all other special municipality expenditures made in accordance with the law.
IV. County and county-level city expenditures
1. Expenditures for the exercise of political power: Includes all expenditures for the exercise of political power at the level of the county or county-level city by residents of the county or county-level city or their elected representatives and county or county-level city councils.
2. Administrative expenditures: Includes all expenditures relating to the government of a county or county-level city and its subordinate offices and bureaus.
3. Expenditures for civil affairs: Includes all expenditures for handling by the county or county-level city of elections of public officials, military conscription, land administration, household registration, firefighting, and other civil affairs and for related subsidies.
4. Financial expenditures: Includes all expenditures for county or county-level city expenses relating to taxation, the treasury, finance, and publicly owned properties.
5. Educational, scientific, and cultural expenditures: Includes all expenditures for handling by the county or county-level city of educational, scientific, and cultural matters and for related subsidies.
6. Expenditures for economic planning and development: Includes all expenditures for handling by the county or county-level city of economic, construction, mining, agriculture and forestry, water conservation, and fishing and husbandry matters and for related subsidies.
7. Transportation and communication expenditures: Includes all expenditures for handling by the county or county-level city of railways, roads, and shipping and for related subsidies.
8. Expenditures for police affairs: Includes all expenditures for county or county- level city expenses for police affairs and for related subsidies.
9. Expenditures for community development and environmental protection: Includes all expenditures for the county or county-level city's handling of community development and environmental protection matters and for related subsidies.
10. Expenditures for social welfare: Includes all expenditures for the county or county-level city's handling of social insurance, social assistance, welfare service, employment service, and medical and health matters and for related subsidies.
11. Debt expenditures: Includes all expenditures for the county or county-level city's handling of interest payments, discounting, and processing fees for debt including county or county-level city bonds and borrowing.
12. Expenditures of the Public Service Pension Fund and compensation benefits: Includes all expenditures of the county or county-level city's civil service employee pension fund and compensation benefits.
13. Expenditures for loss compensation: Includes all expenditures to compensate for losses by any agency of the county or county-level city on redemptions or transactions in currencies, bills, or securities, compensation for deficits in enterprises owned by the county or county-level city, and other expenditures for loss compensation.
14. Expenditures for trust management: Includes all expenditures for items entrusted by the county or county-level city for management or handling by other parties.
15. Expenditures for assistance and subsidies: Includes all expenditures for assistance by the county or county-level city to other governments, subsidies to rural and urban townships and township-level cities, and other expenditures for assistance.
16. Expenditures for special funds of the county or county-level city: Includes all expenditures of special funds by the county or county-level city.
17. Other expenditures: Includes all other expenditures by the county or county-level city made in accordance with the law.
V. Rural and urban township and township-level city expenditures
1. Expenditures for the exercise of political power: Includes all expenditures for the exercise of political power at the level of the rural or urban township or township-level city by its residents or their elected representatives and representative bodies at the rural and urban township and township-level city level.
2. Administrative expenditures: Includes all expenditures relating to the government office of a rural or urban township or township-level city and its subordinate agencies.
3. Expenditures for civil affairs: Includes all expenditures for handling by a rural or urban township or township-level city of elections of public officials, military conscription, and other civil affairs.
4. Financial expenditures: Includes all expenditures relating to rural or urban township or township-level city expenses for the treasury and publicly owned properties.
5. Educational and cultural expenditures: Includes all expenditures for handling by a rural or urban township or township-level city of educational, cultural, and amusement matters.
6. Expenditures for economic planning and development: Includes all expenditures for handling by the rural or urban township or township-level city of economic, construction, mining, agriculture and forestry, water conservation, and fishing and husbandry matters.
7. Transportation and communication expenditures: Includes all expenditures for handling by a rural or urban township or township-level city of transportation and communication matters.
8. Expenditures for community development and environmental protection: Includes all expenditures for handling by the rural or urban township or township-level city community of community development and environmental protection matters.
9. Expenditures for social welfare: Includes all expenditures for handling by the rural or urban township or township-level city of social insurance, social assistance, welfare service, and medical and health matters.
10. Debt expenditures: Includes all expenditures for handling by a rural or urban township or township-level city of interest payments on borrowing.
11. Expenditures for the Public Service Pension Fund and compensation benefits: Includes all expenditures of the rural or urban township or township-level city's civil service employee pension fund and compensation benefits.
12. Expenditures for loss compensation: Includes all expenditures to compensate for losses by any agency of the rural or urban township or township-level city on redemptions or transactions in currencies, bills, or securities, compensation for deficits in enterprises owned by the rural or urban township or township-level city, and other expenditures for loss compensation.
13. Expenditures for trust management: Includes all expenditures related to items entrusted by a rural or urban township or township-level city for management or handling by other parties.
14. Expenditures for assistance: Includes all expenditures for assistance by a rural or urban township or township-level city to other governments.
15. Other expenditures: Includes all other expenditures by a rural or urban township or township-level city made in accordance with the law.