P E R S P E C T I V E S

財 政 工 作 方 向

財政工作方向

PERSPECTIVES

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1. 統籌財力資源，審度優先次序，支援國家重要建設。

2. 強化國債管理，籌措國建財源。

3. 掌握財政收支資訊，有效調度國庫資金。

4. 落實受益者付費制度，以促進國民財政負擔之公平。

5. 健全國庫行政，掌握庫款收支。

6. 辦理「財政改革方案」，以達成5至10年內財政收支平衡目標。

7. 強化菸酒管理，落實稽查取締。

國庫管理

現階段財政工作方向 (一)

賦 稅

繼續改進所得稅制，推動擴大稅基方案。

適應當前經濟社會需要，繼續檢討修正各種賦稅法規，以促進賦稅公平。

繼續執行遏止逃漏稅計畫專案，促使納稅人依法誠實繳納。

繼續推動稅務自動化作業，提高稽徵效率。

加強稅務稽核與監察制度，遏阻不法，促進課稅公平。

落實推動「財政改革方案」各項租稅改革措施，謀求租稅公平與效率。

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Co-ordination of fiscal policies in order to support economic development.

Strengthening of the management of the public debt to raise funds for national construction

projects.

Estimation of the timing and amount of government revenues and expenditures in an accurate

way for the efficient management of the national treasury.

Implementation of a user charge and fee system to promote a fair financial burden.

Improvement of treasury administration to enhance the effective management of national

treasury funds.

Implementation of the Fiscal Reform Plan with the aim of achieving fiscal balance within five

to ten years.

Strengthening of the tobacco and alcohol administration and enforcement of the inspection

and the seizure of illegal products.

National Treasury Affairs

Guidelines for Financial Administration (1)

Improvement of the income tax system by amendment of the income tax law with an aim to

broaden the tax base.

Continuous review of the tax laws and regulations so as to create a more equitable

distribution of the tax burden.

Improvement of measures to curb tax evasion so as to increase tax compliance.

Continuous implementation of automation systems to upgrade efficiency in tax

administration.

Reinforcement of systems of tax auditing and supervision for the prevention of illegal

activities.

Implementation of various kinds of tax reform measures under the Fiscal Reform Plan so as

to establish a fairer, more efficient taxation system.

Internal Tax Administration

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履行WTO入會關稅減讓承諾、實施關稅配額制度，採行平衡稅及反傾銷稅等措

施，並逐步取消沖退稅制度。

修正相關法規，簡化關務程序，促進貿易便捷化。

積極參與國際關務活動並與其他國家海關建立合作關係。

關 政

現階段財政工作方向 (二)

國有財產管理

賡續全面檢討現行法規，簡化作業流程，提昇行政效率，落實便民服務。

賡續與地政機關辦理雲林縣、高雄縣境內計118公頃林班地以外之未登記土地測

量登記計畫，以期土地納入國有產帳管理。

就中央機關經管未提報留用或經國家資產經營管理委員會審議未獲通過留用之

國有公用建築用地，辦理變更為非公用財產，移交本部國有財產局接管，依法

處理；並依據「國有公用閒置、低度利用及被占用不動產第2階段清理計畫」之

規定，持續清理及處理國有公用建築用地，促進國家資產合理有效利用。

積極清理被占用及閒置土地，加速處分收益。

鬆綁相關法令，加強出售、出租及委託經營、簡式合作經營等方式釋出國有土

地，以應民間產業發展需用土地。

在已建立之國家資產經營管理一元化機制基礎上，積極統合國家資產，提昇國

家資產經營效能。

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Implementation of the tariff concession commitments undertaken on accession to the WTO,

the tariff rate quota system, countervailing and anti-dumping measures, and to gradually

phase out the duty drawback system.

Amendment of laws and regulations to simplify customs procedures and facilitate trade.

Participation in international customs activities and establishment of collaborative

relationship with foreign customs administrations.

Customs Administration

Guidelines for Financial Administration (2)

Continuation of the overall reassessment of current laws and regulations, simplification of

operational procedures, and improvement in government efficiency for added convenience to

the public.

The Administration is co-operating with the Land Office to implement a pilot project on

118 hectares of unregistered land outside forest lots, located within the boundary of Yunlin

County and Kaoshyong County, to be surveyed and registered so that the ownership of the

property can be brought into the ledger of national property.

National building lots in public use, not proposed for reserve by central organizations or

not passed for reserve by deliberation of the National Assets Management Committee, are

changed to non-public use property and handed over to the National Property Administration

to dispose of by law. Moreover, there is continuous check and handling of national building

lots in public use according to 'The Second Stage of the Checkup Plan for Unused, Under-

Utilized, and Occupied National Real-Estate in Public Use' so as to promote the efficient

utilization of national assets.

Clearing up of unused and occupied land and receiving of returns through accelerated

disposal.

Lifting of outdated bans and restrictions concerned to release national land by means of sales,

leasing, consigned management, and simplified co-operative operations to meet the needs of

the private sector in business development.

Based on the unitary mechanism utilized in the management of national property, the

Administration integrates national assets and maximizes of the operational effect of national

assets.

Management of National Property

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B1# 643

財政部出版品代銷書商通訊表

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Publisher The Ministry of Finance Website: http://www.mof.gov.twEditor The Taxation and Tariff Committee, Ministry of Finance Address 6F, No. 547, Section 4, Jhongsiao E. Road, Taipei City 11002, Taiwan, R.O.C. Tel (02) 2764-2296 Fax (02) 2756-8797 Website: http://www.ttc.gov.twIssued July 2006Since August 1977Frequency YearlyWeb page PDF Edition http://www.ttc.gov.tw Printer Hung Shun Color Printing Corp.Address No.19,Chung Feng Street, San Min District, Kaohsiung, Taiwan,R.O.C.Price: NT$150

Government Finance in The Republic of China2006

GPN 2006600042 ISSN 1682-3990