中央政府107年度總預算歲入歲出預(決)算情形表 單位:新臺幣元
科目/項目 預算數
(含追加減)
決算數
一、歲 入 1,919,175,004,000 2,017,735,639,124
    稅課收入 1,577,495,000,000 1,639,216,917,520
        所得稅 927,262,000,000 961,790,994,694
        遺產及贈與稅 12,537,000,000 13,127,473,927
        關稅 115,000,000,000 120,056,786,763
        貨物稅 153,406,000,000 162,100,284,493
        證券交易稅 99,156,000,000 101,170,665,327
        礦區稅 0 0
        期貨交易稅 4,004,000,000 6,099,828,919
        菸酒稅 36,514,000,000 33,080,023,172
        營業稅 228,032,000,000 239,317,167,752
        印花稅 0 0
        特種貨物及勞務稅 1,584,000,000 2,473,692,473
    工程受益費收入 0 0
    罰款及賠償收入 21,016,367,000 35,326,407,361
    規費收入 59,732,733,000 61,725,312,996
    信託管理收入 0 0
    財產收入 25,978,559,000 29,601,711,929
    營業盈餘及事業收入 224,607,235,000 238,257,217,283
    補助及協助收入 0 0
    捐獻及贈與收入 0 373,736
    公債賒借 126,887,305,000 0
    獨占及專賣收入 0 0
    其他收入 10,345,110,000 13,607,698,299
    移用以前年度歲計賸餘 0 0
二、歲 出 1,966,862,309,000 1,909,711,907,638
    一般政務支出 188,370,601,000 185,065,504,037
        政權行使支出 0 0
        國務支出 1,138,815,000 1,089,416,842
        行政支出 5,248,311,000 5,101,260,135
        立法支出 3,549,918,000 3,389,793,751
        司法支出 52,917,323,000 51,757,258,171
        考試支出 1,586,125,000 1,567,106,218
        監察支出 2,170,027,000 2,148,841,924
        民政支出 59,905,046,000 59,739,061,220
        外交支出 26,338,900,000 24,785,113,455
        財務支出 33,960,819,000 33,922,657,058
        邊政支出 0 0
        僑務支出 1,555,317,000 1,564,995,263
    國防支出 315,921,458,000 313,741,616,361
        國防支出 315,921,458,000 313,741,616,361
    教育科學文化支出 395,391,062,000 386,911,646,648
        教育支出 268,709,767,000 261,489,032,600
        科學支出 100,960,620,000 100,164,809,423
        文化支出 25,720,675,000 25,257,804,625
    經濟發展支出 235,203,666,000 233,095,948,655
        農業支出 92,418,704,000 91,892,457,572
        工業支出 6,540,524,000 6,460,196,480
        交通支出 83,260,628,000 82,470,860,601
        其他經濟服務支出 52,983,810,000 52,272,434,002
    社會福利支出 490,681,452,000 487,377,072,127
        社會保險支出 352,456,041,000 350,575,897,714
        社會救助支出 6,464,600,000 6,442,165,968
        福利服務支出 112,273,602,000 111,341,534,248
        國民就業支出 1,722,148,000 1,575,721,886
        醫療保健支出 17,765,061,000 17,441,752,311
    社區發展及環境保護支出 18,346,122,000 18,003,496,248
        社區發展支出 0 0
        環境保護支出 18,346,122,000 18,003,496,248
    退休撫卹支出 140,437,968,000 127,649,825,514
        退休撫卹給付支出 140,197,138,000 127,407,306,232
        退休撫卹業務支出 240,830,000 242,519,282
    債務支出 194,311,817,000 179,924,971,596
        債務付息支出 114,704,165,000 100,440,102,023
        還本付息事務支出 407,652,000 284,869,573
        債務還本 79,200,000,000 79,200,000,000
    補助及協助支出 55,023,771,000 52,308,130,104
        協助支出 0 0
        平衡預算補助支出 23,500,000,000 23,447,023,000
        專案補助支出 31,523,771,000 28,861,107,104
    其他支出 12,374,392,000 4,833,696,348
        第二預備金 7,400,000,000 0
        其他支出 4,974,392,000 4,833,696,348
三、歲計餘絀 -47,687,305,000 108,023,731,486
        歲計餘絀占歲出比率 -2.42% 5.66%
        歲計餘絀占GDP比率 -0.27% 0.60%
        歲計經常門賸餘 220,481,362,000 492,980,457,180
        歲計資本門差短 -268,168,667,000 -384,956,725,694
自有財源比率 97.58% 105.66%
賦稅收入占歲出比率 80.20% 85.84%
賦稅收入占GDP比率 8.83% 9.18%
債務支出占歲出比率 9.88% 9.42%
債務還本占賦稅收入比率1 5.02% 4.83%
公債賒借占歲出還本比率(債務依存度)2 6.20%
累計債務餘額(占GDP/占前3年GNP平均比率3) 5,523,500,000,000 30.92%/32.30%
收支餘絀數 0 28,823,731,486

資料來源:周益宏主計工作個人網頁                                                                                                                                 製表日期:2024年5月19日政府預算資料庫