中央政府108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 1,992,335,887,000 2,074,917,268,837
    稅課收入 1,647,107,000,000 1,686,139,001,063
        所得稅 957,000,000,000 1,017,843,495,850
        遺產及贈與稅 12,537,000,000 13,154,044,490
        關稅 120,000,000,000 123,042,335,073
        貨物稅 163,051,000,000 159,190,365,435
        證券交易稅 112,900,000,000 91,204,701,680
        礦區稅 0 0
        期貨交易稅 6,150,000,000 4,694,561,656
        菸酒稅 33,466,000,000 32,688,251,865
        營業稅 239,829,000,000 241,586,540,199
        印花稅 0 0
        特種貨物及勞務稅 2,174,000,000 2,734,704,815
    工程受益費收入 0 0
    罰款及賠償收入 20,796,887,000 24,950,027,433
    規費收入 59,046,746,000 61,258,340,048
    信託管理收入 0 0
    財產收入 25,878,408,000 30,580,615,021
    營業盈餘及事業收入 228,795,067,000 257,436,913,662
    補助及協助收入 0 0
    捐獻及贈與收入 0 5,519,960
    公債賒借 89,141,874,000 0
    獨占及專賣收入 0 0
    其他收入 10,711,779,000 14,546,851,650
    移用以前年度歲計賸餘 0 0
二、歲 出 1,997,977,761,000 1,955,994,228,157
    一般政務支出 189,033,892,000 185,367,926,232
        政權行使支出 0 0
        國務支出 1,174,113,000 1,148,475,042
        行政支出 5,142,182,000 5,065,943,275
        立法支出 3,445,741,000 3,311,407,381
        司法支出 54,381,583,000 53,825,317,074
        考試支出 1,603,350,000 1,546,832,775
        監察支出 2,226,371,000 2,223,702,989
        民政支出 59,509,243,000 59,246,471,075
        外交支出 25,937,216,000 23,399,554,970
        財務支出 34,318,075,000 34,308,796,341
        邊政支出 0 0
        僑務支出 1,296,018,000 1,291,425,310
    國防支出 324,673,432,000 324,121,037,796
        國防支出 324,673,432,000 324,121,037,796
    教育科學文化支出 415,679,078,000 406,954,136,384
        教育支出 279,392,947,000 272,940,609,224
        科學支出 107,633,191,000 106,492,248,214
        文化支出 28,652,940,000 27,521,278,946
    經濟發展支出 242,045,956,000 241,666,084,551
        農業支出 94,029,935,000 93,795,599,764
        工業支出 5,838,531,000 5,635,492,304
        交通支出 91,402,816,000 91,168,745,114
        其他經濟服務支出 50,774,674,000 51,066,247,369
    社會福利支出 491,970,830,000 490,429,809,918
        社會保險支出 345,569,543,000 345,195,171,446
        社會救助支出 8,270,751,000 8,239,852,238
        福利服務支出 118,629,238,000 117,882,691,336
        國民就業支出 1,712,562,000 1,613,591,686
        醫療保健支出 17,788,736,000 17,498,503,212
    社區發展及環境保護支出 18,941,747,000 18,542,997,626
        社區發展支出 0 0
        環境保護支出 18,941,747,000 18,542,997,626
    退休撫卹支出 138,073,838,000 133,835,772,466
        退休撫卹給付支出 137,847,435,000 133,611,128,018
        退休撫卹業務支出 226,403,000 224,644,448
    債務支出 195,013,995,000 186,707,721,009
        債務付息支出 111,106,345,000 97,841,245,463
        還本付息事務支出 407,650,000 366,475,546
        債務還本 83,500,000,000 88,500,000,000
    補助及協助支出 53,566,477,000 52,109,920,779
        協助支出 0 0
        平衡預算補助支出 27,600,000,000 27,587,869,000
        專案補助支出 25,966,477,000 24,522,051,779
    其他支出 12,478,516,000 4,758,821,396
        第二預備金 7,400,000,000 0
        其他支出 5,078,516,000 4,758,821,396
三、歲計餘絀 -5,641,874,000 118,923,040,680
        歲計餘絀占歲出比率 -0.28% 6.08%
        歲計餘絀占GDP比率 -0.03% 0.64%
        歲計經常門賸餘 269,636,869,000 378,358,715,934
        歲計資本門差短 -275,278,743,000 -259,435,675,254
自有財源比率 99.72% 106.08%
賦稅收入占歲出比率 82.44% 86.20%
賦稅收入占GDP比率 8.90% 9.11%
債務支出占歲出比率 9.76% 9.55%
債務還本占賦稅收入比率1 5.07% 5.25%
公債賒借占歲出還本比率(債務依存度)2 4.28%
累計債務餘額(占GDP/占前3年GNP平均比率3) 5,673,800,000,000 30.66%/32.50%
收支餘絀數 0 30,423,040,680

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