中央政府108年度總預算案歲入歲出審議核列情形表 單位:新臺幣元
科目/年度項目 108年度法定預算數 108年度預算案 108年度立法院
審議增減變動數
一、歲 入 1,992,335,887,000 1,976,979,165,000 -15,356,722,000
稅課收入 1,647,107,000,000 1,619,570,000,000 -27,537,000,000
    所得稅 957,000,000,000 948,000,000,000 -9,000,000,000
    關稅 120,000,000,000 116,500,000,000 -3,500,000,000
    證券交易稅 112,900,000,000 112,900,000,000 0
    營業稅 239,829,000,000 239,829,000,000 0
    貨物稅 163,051,000,000 162,190,000,000 -861,000,000
    印花稅 0 0 0
    菸酒稅 33,466,000,000 33,466,000,000 0
    礦區稅 0 0 0
    遺產及贈與稅 12,537,000,000 12,537,000,000 0
    期貨交易稅 6,150,000,000 4,511,000,000 -1,639,000,000
    特種貨物及勞務稅 2,174,000,000 2,174,000,000 0
工程受益費收入 0 0 0
罰款及賠償收入 20,796,887,000 20,681,287,000 -115,600,000
規費收入 59,046,746,000 58,939,220,000 -107,526,000
信託管理收入 0 0 0
財產收入 25,878,408,000 25,856,072,000 -22,336,000
營業盈餘及事業收入 228,795,067,000 228,690,067,000 -105,000,000
補助及協助收入 0 0 0
捐獻及贈與收入 0 0 0
公債收入 89,141,874,000 128,550,472,000 39,408,598,000
獨占及專賣收入 0 0 0
其他收入 10,711,779,000 10,705,519,000 -6,260,000
移用以前年度歲計賸餘 0 0 0
二、歲 出 1,997,977,761,000 2,022,029,637,000 24,051,876,000
一般政務支出 189,033,892,000 190,538,665,000 1,504,773,000
    政權行使支出 0 0 0
    國務支出 1,174,113,000 1,181,124,000 7,011,000
    行政支出 5,142,182,000 5,191,196,000 49,014,000
    立法支出 3,445,741,000 3,464,498,000 18,757,000
    司法支出 54,381,583,000 54,686,374,000 304,791,000
    考試支出 1,603,350,000 1,609,292,000 5,942,000
    監察支出 2,226,371,000 2,235,432,000 9,061,000
    民政支出 59,509,243,000 60,069,459,000 560,216,000
    外交支出 25,937,216,000 26,064,537,000 127,321,000
    財務支出 34,318,075,000 34,723,872,000 405,797,000
    邊政支出 0 0 0
    僑務支出 1,296,018,000 1,312,881,000 16,863,000
國防支出 324,673,432,000 329,541,213,000 4,867,781,000
教育科學文化支出 415,679,078,000 422,832,009,000 7,152,931,000
    教育支出 279,392,947,000 281,624,440,000 2,231,493,000
    科學支出 107,633,191,000 111,862,822,000 4,229,631,000
    文化支出 28,652,940,000 29,344,747,000 691,807,000
經濟發展支出 242,045,956,000 248,237,550,000 6,191,594,000
    農業支出 94,029,935,000 96,662,855,000 2,632,920,000
    工業支出 5,838,531,000 5,851,747,000 13,216,000
    交通支出 91,402,816,000 94,644,854,000 3,242,038,000
    其他經濟服務支出 50,774,674,000 51,078,094,000 303,420,000
社會福利支出 491,970,830,000 492,184,300,000 213,470,000
    社會保險支出 345,569,543,000 345,583,615,000 14,072,000
    社會救助支出 8,270,751,000 8,279,005,000 8,254,000
    福利服務支出 118,629,238,000 118,699,822,000 70,584,000
    國民就業支出 1,712,562,000 1,721,310,000 8,748,000
    醫療保健支出 17,788,736,000 17,900,548,000 111,812,000
社區發展及環境保護支出 18,941,747,000 19,462,848,000 521,101,000
    社區發展支出 0 0 0
    環境保護支出 18,941,747,000 19,462,848,000 521,101,000
退休撫卹支出 138,073,838,000 138,076,244,000 2,406,000
    退休撫卹給付支出 137,847,435,000 137,847,435,000 0
    退休撫卹業務支出 226,403,000 228,809,000 2,406,000
    債務支出 195,013,995,000 198,611,815,000 3,597,820,000
    債務付息支出 111,106,345,000 114,704,165,000 3,597,820,000
    還本付息事務支出 407,650,000 407,650,000 0
    債務還本支出 83,500,000,000 83,500,000,000 0
補助及協助支出 53,566,477,000 53,566,477,000 0
    協助支出 0 0 0
    平衡預算補助支出 27,600,000,000 27,600,000,000 0
    專案補助支出 25,966,477,000 25,966,477,000 0
其他支出 12,478,516,000 12,478,516,000 0
    第二預備金 7,400,000,000 7,400,000,000 0
    其他支出 5,078,516,000 5,078,516,000 0
三、歲計餘絀 -5,641,874,000 -45,050,472,000 -39,408,598,000
歲計經常門賸餘 269,634,870,000 1,951,123,093,000
歲計資本門差短 -275,276,744,000 -1,996,173,565,000
自有財源比率(歲入增減數占歲入百分比) 99.72% 97.77% -0.78%
債務支出占歲出比率(歲出刪減數占歲出百分比) 9.76% 9.82% 1.18%
收支餘絀數 0 0 0

資料來源:周益宏主計工作個人網頁                                                                                                           製表日期:2019年3月23日