2001-05-012024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/681398摘要：本研究檢討現行我國的中央統籌分配稅款分配制度，介紹日本地方交付稅實施狀況，研擬並修正現行「基準財政需要」及「基準財政收入」的計算方式，以90年度資料加以計算。 建議: 1.將一般補助款中的「基本收支差短補助」併入中央統籌分配稅款；2.將原統籌分配稅款中之「基本建設經費需要」取消，併入一般補助款中的基本建設經費內；3.鄉(鎮、市)的基準財政需要併入縣之需要計算，以符合地方自治精神；4.地方基準財政需要額之計算，應以法定編制項目之人事、業務之標準單位成本計算；4.各地方政府之基準財政收入額，宜以該地方賦稅收入(縣之稅收入應包括所轄鄉鎮(縣市)賦稅收入)，扣除中央統籌分配稅款及依地方通則徵收之賦稅收入後數額計算。為激勵地方政府籌措財源努力的誘因，直轄市及縣市賦稅收入可按90％計算，鄉鎮市賦稅收入可按80％計算；5.統籌分配稅款的財源: 營業稅所有稅收，菸酒稅、所得稅或貨物稅(或三者的加總)的一定比例撥入，土地增值稅不列入統籌分配稅目，使直轄市及縣市的分配基礎趨於一致。此外，本研究研擬一套中央統籌分配稅款的分配公式(包含指標)，並且加以試算。 <br> Abstract: We assess the allocation of local government revenues and expenditures, and inter-governmental grants in Taiwan. According to the Law for Allocating Government Revenues and Expenditures, tax revenues are composed of two categories, i.e. national taxes, and metropolitan, county (or city) and village taxes. National taxes amounted to a lion part of total tax revenues, which was about 80.6% of total tax revenues in 2001. Local governments have met with seriously financial shortage. After the revision of the Law for Allocating Government Revenues and Expenditures in January 1999, the autonomous revenue ratio of the local governments, which is the ratio of non-granted revenues to total expenditures in average, increased from 55.73% in 1999 to 64.31% in 2000. However, most of the local governments depend heavily upon intergovernmental grants for a long time. Financial resources of the local governments are composed of the distribution of Centrally-Allotted tax revenues, general grants, project-based grants, and several taxes etc. Local governments are in short of tax-collecting power. In August 2002 the Distribution Guidelines for Centrally-Allotted Tax Revenues was revised and promulgated, it might help in revenues and thus reduce the deficits of local governments in effect. Furthermore, both the General Rules of Local Tax Law and the Charges and Fees Law went into effect in December 2002, that authorized municipal and county (or city) governments to impose surtaxes on existing national taxes excluding customs duties, commodity tax, and value-added and non-value-added tax. However, the power of taxation of local governments is still restricted. Moreover, the Distribution Guidelines for Centrally-Allotted Tax Revenues could be assessed and revised to improve the vertical and horizontal equity in the sense of fiscal decentralization in Taiwan. In addition, the actively fiscal efforts to increase the revenues of local governments should be encouraged and enhanced in the same time.中央統籌分配稅款財政自主性財政努力上級補助基準財政收入基準財政需要fiscal autonomyinter-governmental grantsCentrally-Allotted Tax Revenuesfiscal effortbasic fiscal needsbasic fiscal effort