財政收支劃分法修正之省思   全文下載

Reflections on Revision of Act Governing the Allocation of Government Revenues and Expenditures

2024年底立法院三讀修正通過財政收支劃分法，行政院於今（2025）年二月提出覆議，但立法院議決仍維持原案。本研究發現目前我國中央政府支出占各級政府支出比重，與所有OECD國家的平均數相近；但高於聯邦制國家的平均數，而又較單一制國家的平均數低甚多，可見我國強調的均權體制與聯邦制或單一制皆有差異。本研究亦發現我國地方政府稅課收入占其歲入比重，小於OECD國家的平均數；但加上中央統籌分配稅款則高於OECD國家的平均數，意謂著目前的統籌款規模似乎不需過度擴大。直轄市政府歲入超過三成係其自籌的稅課收入，縣市政府自籌的稅課收入僅占其歲入的一成多；至於補助款收入占歲入比，直轄市政府占比約為二成；在縣市政府則超過歲入的一半，突顯縣市政府的財政自主性與財政努力皆有待加強。此次修法的影響是中央政府可自用的收入，占各級政府收入比重將僅剩約50%，顯示我國似已進入財政分權的時代。而今年度有三之二的地方政府分得的統籌稅款足以支應其一半的歲出，可見統籌分配稅款將是地方政府未來最主要的歲入來源，此亦可能降低其財政努力的意願。本文建議健全地方政府理財應：建立財政自我負責的制度、加強開源的財政努力、以及落實廉政治理。

In late 2024, the Legislative Yuan passed amendments to the Act Governing the Allocation of Government Revenues and Expenditures. In February 2025, the Executive Yuan proposed a reconsideration, but the Legislative Yuan voted to maintain the 2024 revision. This article finds that the proportion of expenditures by Taiwan’s central government is closer to the average of all OECD countries. It is higher than the average for federal countries, indicating that Taiwan’s system of equitable rights differs from that of federal states. In contrast, it is significantly lower than the average for unitary states, highlighting the differences with their systems as well. The article also finds that tax revenue of local governments in Taiwan accounts for a smaller proportion of their annual revenue compared to the OECD average. However, when including centrally coordinated tax allocations, it exceeds the OECD average. For municipalities, over 30% of their revenue comes from self-generated tax revenue, while county and city governments have a lower self-generated tax revenue, only accounting for a little over 10% of their total revenue. Regarding the proportion of subsidy income in total revenue, special municipalities account for about 20%, while county and city governments exceed half of their revenue, highlighting their reliance on central government subsidies. The impact of the amendments is that revenue the central government can use will decrease to 50% of the total revenue of all levels of government, indicating that Taiwan is officially entering an era of local (fiscal) decentralization. Two-thirds of local governments this year received a share of the centrally coordinated tax allocations that is sufficient to cover half of their annual expenditures. The centrally coordinated tax allocations become the primary source of income for local governments, reducing the need for their efforts to generate their own financial resources. This article suggests that future financial management for local governments should establish a system of fiscal self-responsibility, enhance efforts to increase revenue, and emphasize integrity governance.