中央政府107年度歲入歲出預算案情形表 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 1,897,404,169,000 100.00% 0
    稅課收入 1,557,495,000,000 82.09% 0
        所得稅 924,085,000,000 48.70% 0
        遺產及贈與稅 12,537,000,000 0.66% 0
        關稅 114,500,000,000 6.03% 0
        貨物稅 153,406,000,000 8.09% 0
        證券交易稅 89,265,000,000 4.70% 0
        礦區稅 0 0.00% 0
        期貨交易稅 4,004,000,000 0.21% 0
        菸酒稅 36,514,000,000 1.92% 0
        營業稅 221,600,000,000 11.68% 0
        印花稅 0 0.00% 0
        特種貨物及勞務稅 1,584,000,000 0.08% 0
    工程受益費收入 0 0.00% 0
    罰款及賠償收入 20,909,680,000 1.10% 0
    規費收入 58,561,430,000 3.09% 0
    信託管理收入 0 0.00% 0
    財產收入 25,934,241,000 1.37% 0
    營業盈餘及事業收入 224,161,059,000 11.81% 0
    補助及協助收入 0 0.00% 0
    捐獻及贈與收入 0 0.00% 0
    公債收入 173,568,902,000 9.15% 90,992,277,000
    獨占及專賣收入 0 0.00% 0
    其他收入 10,342,759,000 0.55% 0
    移用以前年度歲計賸餘 0 0.00% 0
二、歲 出 1,991,773,071,000 100.00% 90,992,277,000
    一般政務支出 190,409,591,000 9.56% 3,571,440,000
        政權行使支出 0 0.00% 0
        國務支出 1,143,208,000 0.06% 0
        行政支出 5,329,578,000 0.27% 390,423,000
        立法支出 3,587,864,000 0.18% 0
        司法支出 53,339,051,000 2.68% 19,800,000
        考試支出 1,594,239,000 0.08% 0
        監察支出 2,179,930,000 0.11% 0
        民政支出 60,727,599,000 3.05% 2,589,372,000
        外交支出 26,487,123,000 1.33% 0
        財務支出 34,443,733,000 1.73% 571,845,000
        邊政支出 0 0.00% 0
        僑務支出 1,577,266,000 0.08% 0
    國防支出 320,615,552,000 16.10% 0
        國防支出 320,615,552,000 16.10% 0
    教育科學文化支出 402,953,006,000 20.23% 25,254,298,000
        教育支出 270,844,197,000 13.60% 7,463,818,000
        科學支出 105,658,806,000 5.30% 9,704,574,000
        文化支出 26,450,003,000 1.33% 8,085,906,000
    經濟發展支出 244,405,012,000 12.27% 52,270,549,000
        農業支出 96,785,405,000 4.86% 10,038,000,000
        工業支出 6,629,782,000 0.33% 11,895,832,000
        交通支出 87,719,818,000 4.40% 28,338,717,000
        其他經濟服務支出 53,270,007,000 2.67% 1,998,000,000
    社會福利支出 491,076,242,000 24.66% 3,475,500,000
        社會保險支出 352,475,013,000 17.70% 0
        社會救助支出 6,470,568,000 0.32% 0
        福利服務支出 112,503,977,000 5.65% 1,606,780,000
        國民就業支出 1,735,997,000 0.09% 0
        醫療保健支出 17,890,687,000 0.90% 1,868,720,000
    社區發展及環境保護支出 18,716,674,000 0.94% 6,420,490,000
        社區發展支出 0 0.00% 0
        環境保護支出 18,716,674,000 0.94% 6,420,490,000
    退休撫卹支出 140,442,025,000 7.05% 0
        退休撫卹給付支出 140,197,138,000 7.04% 0
        退休撫卹業務支出 244,887,000 0.01% 0
    債務支出 194,956,806,000 9.79% 0
        債務付息支出 115,349,154,000 5.79% 0
        還本付息事務支出 407,652,000 0.02% 0
        債務還本支出 79,200,000,000 3.98% 0
    補助及協助支出 55,023,771,000 2.76% 0
        協助支出 0 0.00% 0
        平衡預算補助支出 23,500,000,000 1.18% 0
        專案補助支出 31,523,771,000 0.94% 0
    其他支出 12,374,392,000 0.94% 0
        第二預備金 7,400,000,000 0.37% 0
        其他支出 4,974,392,000 0.25% 0
三、歲計餘絀 -94,368,902,000 -90,992,277,000
        歲計經常門賸餘 190,357,659,777 -1,495,153,470,015
        歲計資本門差短 -284,726,561,777 1,404,161,193,015
        歲計餘絀占GDP比率 -0.53% -0.51%
自有財源比率 95.26%
賦稅收入占歲出比率 78.20%
賦稅收入占GDP比率 8.72%
債務還本占賦稅收入比率1 5.09%
債務支出占歲出比率 9.79%
公債賒借占歲出還本比率(債務依存度)2 8.71% 100.00%
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% 0%

資料來源:周益宏主計工作個人網頁                                                                                                                                 製表日期:2024年4月25日政府預算資料庫