中央政府109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 2,107,027,829,000 2,169,030,005,466
    稅課收入 1,679,592,000,000 1,605,392,289,746
        所得稅 997,514,000,000 869,920,762,681
        遺產及贈與稅 13,491,000,000 15,192,025,367
        關稅 119,741,000,000 121,390,157,110
        貨物稅 160,500,000,000 153,201,383,164
        證券交易稅 106,475,000,000 150,631,875,237
        礦區稅 0 0
        期貨交易稅 5,145,000,000 7,535,932,015
        菸酒稅 33,080,000,000 33,586,139,754
        營業稅 241,472,000,000 251,280,480,206
        印花稅 0 0
        特種貨物及勞務稅 2,174,000,000 2,653,534,212
    工程受益費收入 0 0
    罰款及賠償收入 20,707,399,000 26,568,220,487
    規費收入 102,501,734,000 199,025,092,292
    信託管理收入 0 0
    財產收入 48,017,875,000 81,017,175,340
    營業盈餘及事業收入 244,253,149,000 242,949,466,742
    補助及協助收入 0 0
    捐獻及贈與收入 0 5,233,536
    公債賒借 55,540,915,000 0
    獨占及專賣收入 0 0
    其他收入 11,955,672,000 14,072,527,323
    移用以前年度歲計賸餘 0 0
二、歲 出 2,077,568,744,000 2,039,488,972,771
    一般政務支出 197,777,803,000 190,774,548,029
        政權行使支出 0 0
        國務支出 1,200,114,000 1,176,955,126
        行政支出 5,672,161,000 5,477,154,581
        立法支出 3,513,850,000 3,364,346,334
        司法支出 56,722,152,000 55,879,825,926
        考試支出 1,664,670,000 1,598,526,323
        監察支出 2,195,399,000 2,198,974,583
        民政支出 62,810,519,000 61,819,217,588
        外交支出 28,084,973,000 23,298,165,147
        財務支出 34,629,647,000 34,785,482,021
        邊政支出 0 0
        僑務支出 1,284,318,000 1,175,900,400
    國防支出 337,504,654,000 335,527,603,463
        國防支出 337,504,654,000 335,527,603,463
    教育科學文化支出 420,180,813,000 412,059,354,793
        教育支出 286,991,048,000 280,674,954,062
        科學支出 104,723,031,000 103,607,603,835
        文化支出 28,466,734,000 27,776,796,896
    經濟發展支出 246,924,200,000 250,093,164,264
        農業支出 105,179,289,000 108,674,298,344
        工業支出 3,768,561,000 3,590,958,429
        交通支出 85,844,614,000 86,157,505,858
        其他經濟服務支出 52,131,736,000 51,670,401,633
    社會福利支出 523,490,751,000 523,519,526,881
        社會保險支出 375,098,937,000 375,085,932,175
        社會救助支出 8,745,193,000 8,716,662,274
        福利服務支出 120,126,658,000 120,158,946,108
        國民就業支出 1,644,137,000 1,575,107,659
        醫療保健支出 17,875,826,000 17,982,878,665
    社區發展及環境保護支出 23,182,519,000 22,947,318,772
        社區發展支出 0 0
        環境保護支出 23,182,519,000 22,947,318,772
    退休撫卹支出 146,389,059,000 143,394,259,019
        退休撫卹給付支出 146,164,681,000 143,173,577,516
        退休撫卹業務支出 224,378,000 220,681,503
    債務支出 193,001,400,000 180,373,185,486
        債務付息支出 107,593,750,000 94,990,908,542
        還本付息事務支出 407,650,000 382,276,944
        債務還本 85,000,000,000 85,000,000,000
    補助及協助支出 61,847,303,000 61,127,584,123
        協助支出 0 0
        平衡預算補助支出 33,264,853,000 33,165,075,000
        專案補助支出 28,582,450,000 27,962,509,123
    其他支出 12,270,242,000 4,672,427,941
        第二預備金 7,400,000,000 0
        其他支出 4,870,242,000 4,672,427,941
三、歲計餘絀 29,459,085,000 129,541,032,695
        歲計餘絀占歲出比率 1.42% 6.35%
        歲計餘絀占GDP比率 0.16% 0.69%
        歲計經常門賸餘 277,732,214,000 377,510,493,792
        歲計資本門差短 -248,273,129,000 -247,969,461,097
自有財源比率 101.42% 106.35%
賦稅收入占歲出比率 80.84% 78.72%
賦稅收入占GDP比率 8.92% 8.53%
債務支出占歲出比率 9.29% 8.84%
債務還本占賦稅收入比率1 5.06% 5.29%
公債賒借占歲出還本比率(債務依存度)2 2.57%
累計債務餘額(占GDP/占前3年GNP平均比率3) 5,619,100,000,000 29.85%/31.50%
收支餘絀數 0 44,541,032,695

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