108年度中央政府總預算案歲入歲出情形表 單位:新臺幣元
科目/項目 預算案數 百分比 特別預算數
一、歲 入 1,976,979,165,000 100.00% 0
    稅課收入 1,632,107,000,000 82.56% 0
        所得稅 948,000,000,000 47.95% 0
        遺產及贈與稅 12,537,000,000 0.63% 0
        關稅 116,500,000,000 5.89% 0
        貨物稅 162,190,000,000 8.20% 0
        證券交易稅 112,900,000,000 5.71% 0
        礦區稅 0 0.00% 0
        期貨交易稅 4,511,000,000 0.23% 0
        菸酒稅 33,466,000,000 1.69% 0
        營業稅 239,829,000,000 12.13% 0
        印花稅 0 0.00% 0
        特種貨物及勞務稅 2,174,000,000 0.11% 0
    工程受益費收入 0 0.00% 0
    罰款及賠償收入 20,681,287,000 1.05% 0
    規費收入 58,939,220,000 2.98% 0
    信託管理收入 0 0.00% 0
    財產收入 25,856,072,000 1.31% 0
    營業盈餘及事業收入 228,690,067,000 11.57% 0
    補助及協助收入 0 0.00% 0
    捐獻及贈與收入 0 0.00% 0
    公債賒借 128,550,472,000 6.50% 104,743,322,000
    獨占及專賣收入 0 0.00% 0
    其他收入 10,705,519,000 0.54% 0
    移用以前年度歲計賸餘 0 0.00% 0
二、歲 出 2,022,029,637,000 100.00% 104,743,322,000
    一般政務支出 190,538,665,000 9.42% 3,678,765,000
        政權行使支出 0 0.00% 0
        國務支出 1,181,124,000 0.06% 0
        行政支出 5,191,196,000 0.26% 526,875,000
        立法支出 3,464,498,000 0.17% 0
        司法支出 54,686,374,000 2.70% 55,800,000
        考試支出 1,609,292,000 0.08% 0
        監察支出 2,235,432,000 0.11% 0
        民政支出 60,069,459,000 2.97% 2,677,265,000
        外交支出 26,064,537,000 1.29% 0
        財務支出 34,723,872,000 1.72% 418,825,000
        邊政支出 0 0.00% 0
        僑務支出 1,312,881,000 0.06% 0
    國防支出 329,541,213,000 16.30% 0
        國防支出 329,541,213,000 16.30% 0
    教育科學文化支出 422,832,009,000 20.91% 29,788,748,000
        教育支出 281,624,440,000 13.93% 7,632,887,000
        科學支出 111,862,822,000 5.53% 10,663,181,000
        文化支出 29,344,747,000 1.45% 11,492,680,000
    經濟發展支出 248,237,550,000 12.28% 60,017,432,000
        農業支出 96,662,855,000 4.78% 17,831,400,000
        工業支出 5,851,747,000 0.29% 9,524,629,000
        交通支出 94,644,854,000 4.68% 30,892,923,000
        其他經濟服務支出 51,078,094,000 2.53% 1,768,480,000
    社會福利支出 492,184,300,000 24.34% 3,964,260,000
        社會保險支出 345,583,615,000 17.09% 0
        社會救助支出 8,279,005,000 0.41% 0
        福利服務支出 118,699,822,000 5.87% 1,261,798,000
        國民就業支出 1,721,310,000 0.09% 0
        醫療保健支出 17,900,548,000 0.89% 2,702,462,000
    社區發展及環境保護支出 19,462,848,000 0.96% 7,294,117,000
        社區發展支出 0 0.00% 0
        環境保護支出 19,462,848,000 0.96% 7,294,117,000
    退休撫卹支出 138,076,244,000 6.83% 0
        退休撫卹給付支出 137,847,435,000 6.82% 0
        退休撫卹業務支出 228,809,000 0.01% 0
    債務支出 198,611,815,000 9.82% 0
        債務付息支出 114,704,165,000 5.67% 0
        還本付息事務支出 407,650,000 0.02% 0
        債務還本 83,500,000,000 4.13% 0
    補助及協助支出 53,566,477,000 2.65% 0
        協助支出 0 0.00% 0
        平衡預算補助支出 27,600,000,000 1.36% 0
        專案補助支出 25,966,477,000 0.96% 0
    其他支出 12,478,516,000 0.96% 0
        第二預備金 7,400,000,000 0.37% 0
        其他支出 5,078,516,000 0.25% 0
三、歲計餘絀 -45,050,472,000 -104,743,322,000
        歲計經常門賸餘 241,154,594,000
        歲計資本門差短 -286,205,066,000
        歲計餘絀占GDP比率 -0.24% -0.57%
自有財源比率 97.77%
賦稅收入占歲出比率 80.72%
賦稅收入占GDP比率 8.82%
債務還本占賦稅收入比率1 5.12%
債務支出占歲出比率 9.82%
公債賒借占歲出還本比率(債務依存度)2 6.36% 100.00%
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 0

資料來源:周益宏主計工作個人網頁                                                                                                                                 製表日期:2024年4月24日政府預算資料庫