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"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=A0030234" ], "rev0615_stimulusDates": [ "行政院：振興經濟擴大公共建設計畫與條例通過、公布時點", "https://www.ey.gov.tw/Page/9277F759E41CCD91/c7b0c2fe-1aa6-4c4e-80bb-62974eb3ac37" ], "rev0615_morakotLaw": [ "全國法規資料庫：莫拉克颱風災後重建特別條例第6條", "https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=A0030237" ], "rev0615_morakotPromulgation": [ "總統府：2009-08-28公布莫拉克颱風災後重建特別條例", "https://www.president.gov.tw/Page/294/40360" ], "rev0615_ecfaSigned": [ "行政院：ECFA簽署與送立院審議說明", "https://www.ey.gov.tw/Page/9277F759E41CCD91/3d228838-7a8d-4b9b-8bd3-953f01630c93" ], "rev0615_ecfaTariffs": [ "立法院：ECFA簽署、生效及早期收穫降稅時點", "https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=10070&pid=139479" ], "rev0615_realprice": [ "臺北市地政機關：實價登錄2012-08-01施行", "https://ssla.land.gov.taipei/News_Content.aspx?n=9073C3E314392171&s=5641CBBD75AF0755&sms=72544237BBE4C5F6" ], "rev0615_bankTax": [ "財政部函釋：銀行保險本業營業稅由2%恢復5%及施行日", "https://ttc.mof.gov.tw/FB/FB120/117592" ], "rev0615_bankTaxGazette": [ "行政院公報：配合2014修正金融營業稅規定之函令修正", "https://gazette.nat.gov.tw/EG_FileManager/eguploadpub/eg020146/ch04/type2/gov30/num5/Eg.pdf" ], "rev0615_longcareLaw": [ "總統府：2015-06-03制定公布長期照顧服務法", "https://www.president.gov.tw/Page/294/44008" ], "rev0615_longcareEffective": [ "衛福部長照專區：長服法2015公布、2017-06-03正式上路", "https://1966.gov.tw/ltc/cp-6572-69920-207.html" ], "rev0615_houseTaxLaw": [ "財政部財政史料：房地合一三讀、公布與施行時點", "https://museum.mof.gov.tw/singlehtml/2646203fe1924614b3df4c43bbde02a2?cntId=b7e0a498b02e498c93abd809f6c5a981" ], "reviewCare2Start": [ "行政院：長照2.0於2017年1月1日正式啟動", "https://www.ey.gov.tw/Page/9277F759E41CCD91/82f9a188-3ed0-4618-a068-17a5b91abb61" ], "reviewSocialHousingPlan": [ "公共政策網路參與平臺：社會住宅興辦計畫核定依據", "https://join.gov.tw/acts/detail/5624b3fe-2d8e-4061-a093-fc2d39c2ea1c" ], "reviewHousingEY": [ "行政院：社會住宅興辦、融資補助與租金補貼", "https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/7345b2c6-1314-4fda-8e21-18b012466827" ], "reviewRent2022": [ "內政部：2022年7月1日開辦300億元擴大租金補貼", "https://www.moi.gov.tw/News_Content.aspx?n=9&s=265107" ], "reviewPensionDCStart": [ "退撫基金管理局：公教個人專戶制於2023年7月1日正式運作", "https://www.fund.gov.tw/News_Content.aspx?n=383&s=19795" ], "reviewPensionDCLaw": [ "全國法規資料庫：公務人員個人專戶制退休資遣撫卹法", "https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=S0080045" ], "reviewCarbonStart": [ "環境部：2024年10月21日公告碳費費率、2025年1月1日生效", "https://carbonfee.moenv.gov.tw/front/info/detail/MoreDetail?id=42cfafb1-ac41-f011-a110-005056a16afa" ], "reviewCarbonRate": [ "經濟部中小及新創企業署：碳費現行一般與優惠費率", "https://www.sme.gov.tw/caas/article-caas-3009-21685" ], "reviewBirth2026": [ "行政院：生育給付PLUS補助至每胎10萬元方案", "https://www.ey.gov.tw/Page/448DE008087A1971/7de0292d-5a16-48d7-9091-6d8eab76e90c" ], "reviewBirthImplemented": [ "衛福部社會保險司：2026年起生育給付加補助至每胎10萬元", "https://dep.mohw.gov.tw/DOSI/fp-3544-86293-102.html" ], "reviewUSCreditEY": [ "行政院：2026年1月20日台美談判說明及信保資金估算", "https://english.ey.gov.tw/Page/61BF20C3E89B856/2086b186-66bc-46dc-9e47-6b29eab38b5b" ], "reviewUSCreditNDC": [ "國發會：企業自主投資與信保授信額度不可直接加總", "https://www.ndc.gov.tw/nc_8456_39704" ], "reviewUSCommerce": [ "美國商務部：2026年1月15日台美投資協議事實文件", "https://www.commerce.gov/news/fact-sheets/2026/01/fact-sheet-restoring-american-semiconductor-manufacturing-leadership" ], "reviewUSMOUOTN": [ "行政院經貿辦：投資MOU與對等貿易協定性質、簽署日及送國會程序", "https://www.ey.gov.tw/otn/6C43520F4EA0A8D5/acce9636-b048-4504-a1f3-81071d9d71dd" ], "reviewDefense2026": [ "行政院：2026年4月30日國防特別條例執行規劃", "https://www.ey.gov.tw/Page/448DE008087A1971/59aaab4d-7492-4c1d-9e41-5db889048d61" ], "reviewUSGuaranteeScheme": [ "國發會：2026年5月27日核定企業投資美國融資保證機制推動方案", "https://www.ndc.gov.tw/Content_List.aspx?n=215398F3DFED6899" ], "reviewCare3Phases": [ "衛福部：長照3.0給付辦法修正及分階段施行日期", "https://www.mohw.gov.tw/cp-7186-82814-1.html" ], "reviewCare3Start": [ "臺中市衛生局：衛福部函知長照3.0自2026年1月1日起施行", "https://www.health.taichung.gov.tw/26198/1614263/1617520/1617525/1617526/3149852" ], "reviewAlaskaMOEA": [ "經濟部：2026年10月14日阿拉斯加LNG規劃與續議條件", 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"https://service.mof.gov.tw/public/Data/statistic/Year_Fin/108電子書/htm/32070.pdf" ], "interestYearbook113": [ "財政部113年報表2-7：中央總預算債務利息支出", "https://service.mof.gov.tw/public/Data/statistic/Year_Fin/113電子書/htm/32070.pdf" ], "interestYearbook114": [ "財政部114年報表2-7：中央總預算債務利息支出", "https://service.mof.gov.tw/public/Data/statistic/Year_Fin/114電子書/htm/32070.pdf" ], "centralDebtInterestAudit2025": [ "國庫署：2025公共債務概況審定表1付息數（較廣範圍，非總預算數列）", "https://www.nta.gov.tw/download/806c0a2fb9d24c6ebd1a76939e2b4045" ] }, "events": [ { "id": 401, "date": "2000-01-01", "label": "中央概括承受原臺灣省債務", "caption": [ "中央概括承受原臺灣省債務", "2000年度制度變動；非指定發生日" ], "category": "政府借款", "topic": "政府財政與稅制", "status": "2000年度制度變動；非指定發生日", "kind": "fact", "detail": "財政部史料記載，中央自2000年度開始概括承受原臺灣省政府債務，影響中央與地方債務的歸屬及比較。這是既有負債移轉，不能把移轉全額當作全國同年新借款。89會計年度另跨1999年7月至2000年12月共18個月，年度收支比較須留意。", "refs": [ "review00_province", "review00_fiscalyear" ], "projectId": "province-debt-transfer", "searchTerms": [ "精省", "省債", "臺灣省", "中央地方債務" ], "fiscalChannels": [ "借款存量歸屬", "統計口徑" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_province", "review00_fiscalyear" ] }, "datePrecision": "year", "dateLabel": "2000 年度", "reviewedAt": "2026-10-25" }, { "id": 402, "date": "2000-02-03", "label": "九二一震災重建暫行條例公布", "caption": [ "九二一震災重建暫行條例公布", "條例公布；非地震發生日" ], "category": "災後重建", "topic": "公共建設與救災", "status": "條例公布；非地震發生日", "kind": "fact", "detail": "九二一地震發生於1999年，本節點記錄2000年2月3日重建暫行條例公布，建立重建及財源機制。其後特別預算、一般預算與重建基金各有範圍，條例所訂金額不能直接當作本日已支出或全國新增借款。", "refs": [ "review00_921law", "review00_921legislation" ], "projectId": "921-reconstruction", "searchTerms": [ "921", "九二一", "地震", "重建特別預算" ], "fiscalChannels": [ "災後重建", "預算授權" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_921law", "review00_921legislation" ] }, "reviewedAt": "2026-10-25" }, { "id": 403, "date": "2000-02-09", "label": "促進民間參與公共建設法施行", "caption": [ "促進民間參與公共建設法施行", "法律公布施行" ], "category": "公共建設財源", "topic": "公共建設與救災", "status": "法律公布施行", "kind": "fact", "detail": "促參法於2000年2月9日公布施行，建立引進民間參與公共建設的通案法制。促參可涉及民間投資、政府補助及租稅優惠；民間投資總額與政府預算、保證責任應分開核算，不能全部列成政府借款。", "refs": [ "review00_ppp", "review00_ppp_context" ], "projectId": "ppp-law", "searchTerms": [ "促參", "BOT", "民間參與" ], "fiscalChannels": [ "公共建設融資", "租稅優惠" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_ppp", "review00_ppp_context" ] }, "reviewedAt": "2026-10-25" }, { "id": 404, "date": "2000-03-15", "label": "國安基金開始運作", "caption": [ "國安基金開始運作", "首次運作；額度不是實際投入" ], "category": "金融安定", "topic": "經濟危機與物價", "status": "首次運作；額度不是實際投入", "kind": "fact", "detail": "央行史料記載國安基金於2000年3月15日正式運作。當時條例授權可運用資金總額5000億元，來源含擔保借款及借用基金資金；這是資金動用額度，並非當日已投入5000億元，更不是等額淨損失。", "refs": [ "review00_nsf_start", "review00_nsf_law" ], "projectId": "national-stabilization-fund", "searchTerms": [ "國安基金", "股災", "護盤" ], "fiscalChannels": [ "金融安定", "資金調度" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_nsf_start", "review00_nsf_law" ] }, "amounts": [ { "value": 5000, "unit": "億元", "stage": "當時法定可運用資金總額", "scope": "國安基金資金動用上限；不是實際進場金額、損失或新增國債" } ], "reviewedAt": "2026-10-25" }, { "id": 405, "date": "2000-10-27", "label": "行政院宣布核四停建", "caption": [ "行政院宣布核四停建", "政策宣布；未估列停工損失" ], "category": "核能政策", "topic": "天然氣與能源", "status": "政策宣布；未估列停工損失", "kind": "fact", "detail": "監察院工程調查資料記錄行政院於2000年10月27日宣布核四停建。此決策改變大型電力建設的工期及契約執行，列為政策背景；本節點未取得可單獨歸因於該次停建的完整損失調節，故不填推算金額。", "refs": [ "review00_nuclear_stop" ], "projectId": "lungmen-nuclear-project", "searchTerms": [ "核四", "停建", "龍門電廠" ], "fiscalChannels": [ "國營事業投資", "契約與工期" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_nuclear_stop" ] }, "reviewedAt": "2026-10-25" }, { "id": 410, "date": "2001-01-01", "label": "網路泡沫衝擊：台灣經濟衰退", "caption": [ "網路泡沫衝擊：台灣經濟衰退", "全年經濟背景；非單日發生" ], "category": "景氣衰退", "topic": "經濟危機與物價", "status": "全年經濟背景；非單日發生", "kind": "fact", "detail": "央行回顧指出，IT網路泡沫及國內外需求降溫使2001年台灣經濟轉為衰退、失業上升。這會影響稅基及就業支出需求，但景氣損失不能直接當作政府新增借款；本節點也不混用不同修訂版GDP成長率。", "refs": [ "review00_recession" ], "projectId": "dotcom-recession-2001", "searchTerms": [ "經濟危機", "網路泡沫", "失業", "衰退" ], "fiscalChannels": [ "景氣與稅基", "就業需求" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_recession" ] }, "datePrecision": "year", "dateLabel": "2001 全年", "reviewedAt": "2026-10-25" }, { "id": 551, "date": "2001-01-01", "datePrecision": "year", "dateLabel": "2001年度起", "label": "政府會計年度改為曆年制", "category": "財政統計制度", "topic": "政府財政與稅制", "kind": "fact", "status": "會計年度制度變更；非支出事件", "detail": "2001年度起，政府會計年度與曆年相同。此前1999年7月至2000年12月為18個月過渡年度；若日後補入2000年前後收支，不能把該18個月數字當作單一曆年或直接比較年度成長率。", "refs": [ "reviewFiscalCalendar" ], "projectId": "fiscal-calendar-transition", "searchTerms": [ "會計年度", "十八個月", "曆年制" ], "amounts": [], "disclosure": { "status": "public", "scope": "會計年度定義", "explanation": "財政部公開統計背景；沒有將制度變動量化為新增國債。", "refs": [ "reviewFiscalCalendar" ] }, "fiscalChannels": [ "財政統計制度" ], "reviewedAt": "2026-10-25" }, { "id": 406, "date": "2001-02-14", "label": "行政院宣布核四復工", "caption": [ "行政院宣布核四復工", "宣布復工；不是全體廠商同日復工" ], "category": "核能政策", "topic": "天然氣與能源", "status": "宣布復工；不是全體廠商同日復工", "kind": "fact", "detail": "政府出國報告記錄核四於2001年2月14日宣布復工，並說明供應商及協力廠商的復工程序仍需時間。本節點用來對照停復工與投資工期，不把整體核四歷年預算算成本次復工額外支出。", "refs": [ "review00_nuclear_resume" ], "projectId": "lungmen-nuclear-project", "searchTerms": [ "核四", "復工", "續建" ], "fiscalChannels": [ "國營事業投資", "契約與工期" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_nuclear_resume" ] }, "reviewedAt": "2026-10-25" }, { "id": 407, "date": "2001-05-02", "label": "九二一重建首期特別預算公布", "caption": [ "九二一重建首期特別預算公布", "首期法定預算；不是全案或現金實支" ], "category": "災後重建", "topic": "公共建設與救災", "status": "首期法定預算；不是全案或現金實支", "kind": "fact", "detail": "立法院典藏記錄2001年5月2日公布九二一重建特別預算；審定對照表所列本期原預算為727.58795億元。其後另有第二期預算，本期不能與法定重建總額或基金撥款重複相加；決算亦包含不同實現及保留口徑。", "refs": [ "review00_921legislation", "review00_921budget" ], "projectId": "921-reconstruction", "searchTerms": [ "921", "重建", "特別預算" ], "fiscalChannels": [ "特別預算", "災後重建" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_921legislation", "review00_921budget" ] }, "amounts": [ { "value": 727.58795, "unit": "億元", "stage": "首期法定預算；依決算表原預算欄", "scope": "2001年度中央九二一災後重建首期特別預算，非兩期合計" } ], "reviewedAt": "2026-10-25" }, { "id": 408, "date": "2001-07-09", "label": "金融重建基金條例公布", "caption": [ "金融重建基金條例公布", "條例公布施行" ], "category": "金融改革", "topic": "經濟危機與物價", "status": "條例公布施行", "kind": "fact", "detail": "2001年7月9日金融重建基金條例公布施行，以公共資金處理經營不善金融機構，降低金融危機及存款人損失風險。基金後續多年賠付款、資產處分回收及政府融資各有口徑，本節點不將多年賠付總額視為設立當年支出。", "refs": [ "review00_rtc", "review00_rtc_law" ], "projectId": "financial-restructuring-fund", "searchTerms": [ "金融重建基金", "RTC", "銀行呆帳", "金融改革" ], "fiscalChannels": [ "公共資金", "金融機構處理" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_rtc", "review00_rtc_law" ] }, "reviewedAt": "2026-10-25" }, { "id": 409, "date": "2001-09-14", "label": "行政院財政改革委員會成立", "caption": [ "行政院財政改革委員會成立", "組織成立；建議不等於已施行" ], "category": "財政改革", "topic": "政府財政與稅制", "status": "組織成立；建議不等於已施行", "kind": "fact", "detail": "因政府收支失衡與債務壓力，行政院於2001年9月14日成立財政改革委員會，研議收入及支出調整。其改革建議與日後逐項通過的稅法、預算應分別追蹤，不能把建議中的預期增收直接列為當年稅收。", "refs": [ "review00_province" ], "projectId": "fiscal-reform-committee-2001", "searchTerms": [ "財政改革", "赤字", "擴大稅基" ], "fiscalChannels": [ "收入制度", "支出結構" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_province" ] }, "reviewedAt": "2026-10-25" }, { "id": 411, "date": "2002-01-01", "label": "台灣正式加入WTO", "caption": [ "台灣正式加入WTO", "正式入會" ], "category": "貿易與關稅", "topic": "國際投資與貿易", "status": "正式入會", "kind": "fact", "detail": "台灣於2002年1月1日成為WTO第144個會員，依入會承諾調整關稅及市場開放措施。影響涉及進口稅收、產業競爭與配套支出；稅率調降不等於固定金額的稅收減少，須另對照進口及實徵統計。", "refs": [ "review00_wto", "review00_wto_tariffs" ], "projectId": "wto-accession", "searchTerms": [ "WTO", "關稅", "貿易自由化", "產業衝擊" ], "fiscalChannels": [ "關稅收入", "產業配套" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_wto", "review00_wto_tariffs" ] }, "reviewedAt": "2026-10-25" }, { "id": 412, "date": "2002-07-31", "label": "基隆河治理特別預算公布", "caption": [ "基隆河治理特別預算公布", "整期法定特別預算" ], "category": "治水工程", "topic": "公共建設與救災", "status": "整期法定特別預算", "kind": "fact", "detail": "2002年7月31日公布基隆河整體治理前期特別預算，歲出316.1573億元，執行期跨2002年7月至2005年度。金額包含治河及相關工程等，是跨年預算；員山子等子工程經費已在所屬計畫內，不應再疊加為借款總額。", "refs": [ "review00_river" ], "projectId": "keelung-river-phase1", "searchTerms": [ "基隆河", "員山子", "納莉颱風", "治水" ], "fiscalChannels": [ "特別預算", "治水與防災" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_river" ] }, "amounts": [ { "value": 316.1573, "unit": "億元", "stage": "整期法定預算", "scope": "2002年7月至2005年度基隆河整體治理前期特別預算歲出" } ], "reviewedAt": "2026-10-25" }, { "id": 413, "date": "2002-09-01", "label": "健保一般費率調升至4.55%", "caption": [ "健保一般費率調升至4.55%", "2002年9月調整；月份精度" ], "category": "健保財務", "topic": "健保與醫療", "status": "2002年9月調整；月份精度", "kind": "fact", "detail": "健保一般費率自2002年9月由4.25%調整為4.55%，補充制度收入。費率變動涉及投保人、雇主及政府負擔；不能把總醫療支出全數當作政府借款，也不能僅由費率差推算固定增收額。", "refs": [ "review00_nhi_rate" ], "projectId": "nhi-premium-rate", "searchTerms": [ "健保", "雙漲", "健保費率" ], "fiscalChannels": [ "社會保險收入", "保費負擔" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_nhi_rate" ] }, "datePrecision": "month", "dateLabel": "2002 年9月", "reviewedAt": "2026-10-25" }, { "id": 414, "date": "2003-05-26", "label": "SARS防治紓困特別預算公布", "caption": [ "SARS防治紓困特別預算公布", "整期法定預算；非實際支出" ], "category": "防疫與紓困", "topic": "健保與醫療", "status": "整期法定預算；非實際支出", "kind": "fact", "detail": "2003年5月26日公布SARS防治及紓困特別預算，歲出500億元，支應醫療防治、經濟紓困及相關財務支出，適用期跨2003年3月至2004年底。條例先於5月2日公布；預算總額不能當作同日或全數現金實支。", "refs": [ "review00_sars", "review00_sars_law" ], "projectId": "sars-relief-2003", "searchTerms": [ "SARS", "非典", "疫情", "紓困", "防疫" ], "fiscalChannels": [ "特別預算", "防疫", "經濟紓困" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_sars", "review00_sars_law" ] }, "amounts": [ { "value": 500, "unit": "億元", "stage": "整期法定預算", "scope": "2003年3月至2004年底SARS防治及紓困特別預算歲出" } ], "reviewedAt": "2026-10-25" }, { "id": 415, "date": "2003-06-18", "label": "公布200億元擴大就業追加預算", "caption": [ "200億元公共服務擴大就業預算啟動", "一般總預算追加；非特別預算" ], "category": "就業促進", "topic": "移工與勞動", "status": "一般總預算追加；非特別預算", "kind": "fact", "detail": "公共服務擴大就業計畫的200億元追加預算於2003年6月5日三讀，6月18日公布並啟動，提供公共服務及中小企業人力協助。這筆是中央總預算追加預算，不能因規模大或有暫行條例就改稱特別預算；實際執行另計。", "refs": [ "review00_jobs" ], "projectId": "public-service-jobs-2003", "searchTerms": [ "失業", "就業", "200億救失業", "公共服務" ], "fiscalChannels": [ "一般預算追加", "就業補助" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_jobs" ] }, "amounts": [ { "value": 200, "unit": "億元", "stage": "一般總預算追加法定預算", "scope": "2003年度公共服務擴大就業計畫追加預算" } ], "reviewedAt": "2026-10-25" }, { "id": 416, "date": "2004-06-23", "label": "新十大建設特別條例施行", "caption": [ "新十大建設特別條例施行", "條例公布；當時經費上限" ], "category": "公共建設", "topic": "公共建設與救災", "status": "條例公布；當時經費上限", "kind": "fact", "detail": "2004年6月23日擴大公共建設投資特別條例公布施行，當時中央計畫經費上限5000億元，採特別預算分年編列，財源得含舉債及釋股。這是授權上限，不能當作已編足、已支出或全數舉債；各年度法定預算另列。", "refs": [ "review00_construction" ], "projectId": "expanded-public-construction", "searchTerms": [ "新十大建設", "五年五千億", "擴大公共建設" ], "fiscalChannels": [ "預算授權", "公共建設" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_construction" ] }, "amounts": [ { "value": 5000, "unit": "億元", "stage": "2004年公布條例之經費上限", "scope": "當時擴大公共建設計畫中央經費授權上限；非各年法定預算總和" } ], "reviewedAt": "2026-10-25" }, { "id": 417, "date": "2005-06-22", "label": "金融重建基金條例修正公布", "caption": [ "金融重建基金條例修正公布", "修法擴充財源及運作效能" ], "category": "金融改革", "topic": "經濟危機與物價", "status": "修法擴充財源及運作效能", "kind": "fact", "detail": "金融重建基金條例於2005年5月31日三讀修正，6月22日公布施行，以擴充基金財源及改善問題金融機構處理效能。修法不是當日賠付，後續基金與存保準備金分攤、資產回收均須另外核算。", "refs": [ "review00_rtc", "review00_rtc_law" ], "projectId": "financial-restructuring-fund", "searchTerms": [ "金融重建基金", "RTC", "呆帳", "金融改革" ], "fiscalChannels": [ "公共資金", "金融風險處理" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_rtc", "review00_rtc_law" ] }, "reviewedAt": "2026-10-25" }, { "id": 418, "date": "2005-06-29", "label": "2005擴大公共建設預算公布", "caption": [ "2005擴大公共建設預算公布", "2005年度法定預算；已扣審議減列" ], "category": "公共建設", "topic": "公共建設與救災", "status": "2005年度法定預算；已扣審議減列", "kind": "fact", "detail": "2005年6月29日公布該年度擴大公共建設特別預算，原案歲出930.91億元，審議減列25.93億元後法定歲出為904.98億元。圖示採法定數，非原案，亦不是當日支出；它是新十大等計畫的年度額度，不另疊加整期上限。", "refs": [ "review00_construction" ], "projectId": "expanded-public-construction", "searchTerms": [ "新十大建設", "擴大公共建設", "特別預算" ], "fiscalChannels": [ "特別預算", "公共建設" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_construction" ] }, "amounts": [ { "value": 904.98, "unit": "億元", "stage": "2005年度法定預算", "scope": "擴大公共建設歲出930.91億減25.93億後之法定904.98億元" } ], "reviewedAt": "2026-10-25" }, { "id": 419, "date": "2005-07-01", "label": "勞退新制個人專戶上路", "caption": [ "勞退新制個人專戶上路", "制度施行；不同於勞保年金" ], "category": "退休制度", "topic": "勞保與年金", "status": "制度施行；不同於勞保年金", "kind": "fact", "detail": "2005年7月1日勞退新制施行，適用者由雇主按月提繳不低於工資6%至個人退休金專戶。勞退個人專戶與勞保保險給付是不同制度，不能把全部專戶資產視為政府欠款；舊制保留年資及政府法定責任仍須分別揭露。", "refs": [ "review00_retirement" ], "projectId": "labor-pension-new-system", "searchTerms": [ "勞退", "退休金", "6%", "個人專戶" ], "fiscalChannels": [ "退休制度", "雇主提繳" ], "disclosure": { "status": "public", "scope": "本節點所列日期、制度內容及金額範圍", "explanation": "以官方公開史料或法規核對；不代表全案每筆合約、支出及決算均已收錄。", "refs": [ "review00_retirement" ] }, "reviewedAt": "2026-10-25" }, { "id": 552, "date": "2005-11-07", "label": "卡債風暴：債務協商機制啟用", "category": "消費金融與家庭負債", "topic": "經濟危機與物價", "kind": "fact", "status": "機制啟用日；官方新聞發布於翌日", "detail": "銀行局2005年11月8日新聞載明，消費金融案件債務協商機制於11月7日啟用，協助個人與多家債權銀行協商。這是家庭債務及銀行信用風險背景，不是政府承擔全部私人卡債，也沒有把協商債權加進國債。", "refs": [ "reviewCardNegotiation" ], "projectId": "consumer-debt-restructuring", "searchTerms": [ "雙卡風暴", "卡債", "信用卡", "現金卡" ], "amounts": [], "disclosure": { "status": "public", "scope": "制度與啟用日期", "explanation": "官方索引可核對啟用日；未將個別債務人的金額或非同口徑協商總額填入。", "refs": [ "reviewCardNegotiation" ] }, "fiscalChannels": [ "消費金融與家庭負債" ], "reviewedAt": "2026-10-25" }, { "id": 101, "date": "2006-01-01", "label": "所得基本稅額制度施行", "caption": [ "最低稅負", "納入租稅減免所得" ], "category": "稅制與收入", "status": "制度施行", "kind": "fact", "detail": "所得基本稅額制度自2006年度實施，將部分原本享有免稅或租稅優惠的所得納入基本稅額計算。此項制度改變所得稅稅基與最低負擔，屬政府收入面的事件；各年度實徵增減仍須對照稅收統計，不能僅由修法推算固定的增收額。", "refs": [ "hist_minimum_tax" ], "fiscalChannels": [ "收入" ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_minimum_tax" ] }, "topic": "政府財政與稅制", "searchTerms": [], "projectId": "event-101" }, { "id": 151, "date": "2006-01-01", "datePrecision": "year", "dateLabel": "2006 年度", "label": "擴大公共建設：2006 年度預算", "caption": [ "擴大公共建設", "2006 年度 969.943 億" ], "category": "公共建設", "status": "法定預算年度；非當日通過或實支", "kind": "fact", "detail": "中央政府擴大公共建設投資計畫於 2006 年度編列特別預算 969.943 億元。這是該年度預算額，年度執行與決算另計；是否轉為新增借款須另核融資調度。", "refs": [ "programHistoryLY" ], "fiscalChannels": [ "特別預算", "公共建設支出" ], "amounts": [ { "value": 969.943, "unit": "億元", "stage": "法定預算", "scope": "2006 年度中央政府擴大公共建設特別預算" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-151", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "programHistoryLY" ] } }, { "id": 154, "date": "2006-01-01", "datePrecision": "year", "dateLabel": "2006 年度", "label": "水患治理第 1 期預算年度開始", "caption": [ "易淹水治理第 1 期", "2006–07 共 309.65 億" ], "category": "治水與防災", "status": "預算起始年度；未指定精確通過日", "kind": "fact", "detail": "易淹水地區水患治理第 1 期涵蓋 2006–2007 年，法定預算 309.65 億元。這是兩年整期金額，不能全歸到 2006 年支出，也不能與各年執行數再重複相加。", "refs": [ "programHistoryLY" ], "fiscalChannels": [ "特別預算", "治水防災支出" ], "amounts": [ { "value": 309.65, "unit": "億元", "stage": "法定預算", "scope": "2006–2007 年整期" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-154", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "programHistoryLY" ] } }, { "id": 157, "date": "2006-01-01", "datePrecision": "year", "dateLabel": "2006 年度", "label": "石門水庫整治第 1 期預算", "caption": [ "石門水庫整治第 1 期", "整期 139.7 億" ], "category": "水資源建設", "status": "預算起始年度；非單日支出", "kind": "fact", "detail": "石門水庫及其集水區整治第 1 期法定預算 139.7 億元，立法院歷年表列預算年度為 2006–2008 年。計畫執行期間後續曾延長，不能把預算期間當作工程全數完成時間。", "refs": [ "programHistoryLY", "waterMilestonesPCC" ], "fiscalChannels": [ "特別預算", "水庫與供水建設" ], "amounts": [ { "value": 139.7, "unit": "億元", "stage": "法定預算", "scope": "第一期整筆預算，原列 2006–2008 年" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-157", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "programHistoryLY", "waterMilestonesPCC" ] } }, { "id": 19, "date": "2006-06-20", "label": "大潭一號機接受調度", "caption": [ "大潭燃氣發電", "一號機接受調度" ], "category": "天然氣", "status": "接受電力調度日期", "kind": "fact", "detail": "台電月刊第 559 期記載，大潭發電廠一號機自 2006 年 6 月 20 日開始接受調度，逐步增加北部燃氣發電供應。本節點採「接受調度」日期，不將它改寫為正式商轉日。", "refs": [ "datan2006" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-19", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "datan2006" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 553, "date": "2007-01-05", "label": "台灣高鐵開始營運通車", "category": "交通公共建設", "topic": "公共建設與救災", "kind": "fact", "status": "通車里程碑；金額為整體工程規模", "detail": "高鐵於2007年1月5日開始營運通車。鐵道局列工程總經費約5,133億元，其中政府負責用地及相關工程約1,057億元、公司投資約4,076億元。這些是全期分工金額，不能當作通車當日支出或全部政府借款。", "refs": [ "reviewHSRHistory" ], "projectId": "taiwan-hsr", "searchTerms": [ "高鐵", "BOT", "民間投資" ], "amounts": [ { "value": 5133, "unit": "億元", "stage": "官方回溯工程總經費", "scope": "整體工程，含政府與公司分工；非2007年度支出" }, { "value": 1057, "unit": "億元", "stage": "官方回溯政府分工經費", "scope": "用地、共構段及管理等，已含在5133億元內" }, { "value": 4076, "unit": "億元", "stage": "官方回溯公司投資規模", "scope": "公司負責部分，已含在5133億元內；非全數政府支出" } ], "disclosure": { "status": "public", "scope": "通車日期與整體工程分工", "explanation": "官方回溯規模，不表示所有款項在同一年支付。", "refs": [ "reviewHSRHistory" ] }, "fiscalChannels": [ "交通公共建設" ], "reviewedAt": "2026-10-25" }, { "id": 451, "date": "2007-04-03", "label": "長照十年計畫正式核定", "caption": [ "長照十年計畫正式核定" ], "category": "長期照顧", "topic": "健保與醫療", "status": "行政院函核日；3月14日為院會通過", "kind": "fact", "detail": "行政院於2007年3月14日院會討論通過長期照顧十年計畫，4月3日以院臺內字第0960009511號函正式核定。原規劃估計十年政府投入817.3566億元；這是當時的跨年計畫估計，不是4月3日當天支出，也不是後續修正後的全期決算。制度擴展長照服務供給，長期財源仍須逐年預決算檢視。", "refs": [ "rev0615_longcareApproval", "rev0615_longcareEstimate" ], "projectId": "long-term-care-1", "searchTerms": [ "長照", "長期照護", "老人照顧", "長照1.0" ], "amounts": [ { "value": 817.3566, "unit": "億元", "stage": "原十年計畫經費估計", "scope": "當時規劃之十年政府投入；非單年度預算或實支" } ], "fiscalChannels": [ "社會福利支出", "長期財源" ], "disclosure": { "status": "public", "scope": "本事件所列日期、政策內容及金額口徑", "explanation": "引用已公開之一手機關資料。未列金額不表示政府宣告保密，也不把政策總額直接當成國債。", "refs": [ "rev0615_longcareApproval", "rev0615_longcareEstimate" ] }, "reviewedAt": "2026-10-25" }, { "id": 152, "date": "2007-08-08", "label": "公布 2007 擴大公共建設預算", "caption": [ "擴大公共建設", "758.863 億預算公布" ], "category": "公共建設", "status": "法定預算公布日", "kind": "fact", "detail": "總統公布 2007 年度擴大公共建設投資特別預算，法定規模 758.863 億元。這是支出授權，後續應以執行報告與決算核對實際支出及借款。", "refs": [ "public2007Promulgated", "programHistoryLY" ], "fiscalChannels": [ "特別預算", "公共建設支出" ], "amounts": [ { "value": 758.863, "unit": "億元", "stage": "法定預算", "scope": "2007 年度整筆特別預算" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-152", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "public2007Promulgated", "programHistoryLY" ] } }, { "id": 153, "date": "2008-01-01", "datePrecision": "year", "dateLabel": "2008 年度", "label": "擴大公共建設：2008 年度預算", "caption": [ "擴大公共建設", "2008 年度 1299.981 億" ], "category": "公共建設", "status": "法定預算年度；非當日通過或實支", "kind": "fact", "detail": "2008 年度擴大公共建設投資特別預算列 1,299.981 億元。年度里程碑補足當年重大建設支出規模；預算額不代表同額新增債務或已全數支付。", "refs": [ "programHistoryLY" ], "fiscalChannels": [ "特別預算", "公共建設支出" ], "amounts": [ { "value": 1299.981, "unit": "億元", "stage": "法定預算", "scope": "2008 年度整筆特別預算" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-153", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "programHistoryLY" ] } }, { "id": 155, "date": "2008-01-01", "datePrecision": "year", "dateLabel": "2008 年度", "label": "水患治理第 2 期預算年度開始", "caption": [ "易淹水治理第 2 期", "2008–10 共 445 億" ], "category": "治水與防災", "status": "預算起始年度；未指定精確通過日", "kind": "fact", "detail": "第 2 期水患治理特別預算跨 2008–2010 年，整期 445 億元。各年度的財政影響須依預算分配、工程進度與實支辨識。", "refs": [ "programHistoryLY" ], "fiscalChannels": [ "特別預算", "治水防災支出" ], "amounts": [ { "value": 445, "unit": "億元", "stage": "法定預算", "scope": "2008–2010 年整期" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-155", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "programHistoryLY" ] } }, { "id": 312, "date": "2008-01-01", "datePrecision": "year", "dateLabel": "2008 年金融海嘯", "label": "全球金融海嘯衝擊景氣", "caption": [ "下半年金融危機擴散", "稅收與紓困需求背景" ], "category": "景氣與金融危機", "status": "官方經濟分析回溯", "kind": "fact", "detail": "經濟部2009年3月分析回顧2008年下半年全球金融海嘯，指出金融體系及消費、投資需求受到嚴重衝擊。此節點以年度呈現危機背景，並非宣稱1月1日爆發；景氣變化可能同時影響稅收與政府因應支出，實際財政效果仍須逐年預決算核對，不能歸因為單一事件金額。", "refs": [ "ctx_crisis2008" ], "fiscalChannels": [ "收入", "支出", "間接影響" ], "amountDisclosure": "not_found", "disclosure": { "status": "public", "scope": "官方景氣與國際金融危機分析公開", "explanation": "本事件不指定整場危機的單一政府成本，避免把全球損失或民間資產變動當國債。", "refs": [ "ctx_crisis2008" ] }, "topic": "經濟危機與物價", "searchTerms": [], "projectId": "event-312" }, { "id": 554, "date": "2008-04-11", "label": "消費者債務清理條例施行", "category": "消費金融與家庭負債", "topic": "經濟危機與物價", "kind": "fact", "status": "施行日；非立法公布日", "detail": "司法院回溯資料明載，消費者債務清理條例自2008年4月11日施行，提供消費者更生與清算制度。此節點用以理解家庭負債與金融風險，並非政府新增借款或替私人債務全額買單。", "refs": [ "reviewDebtRehabilitation" ], "projectId": "consumer-debt-restructuring", "searchTerms": [ "雙卡風暴", "卡債", "消債條例", "更生", "清算" ], "amounts": [], "disclosure": { "status": "public", "scope": "法律施行日期與制度", "explanation": "使用司法院公開回溯說明，未把後來修法日期混成初次施行日。", "refs": [ "reviewDebtRehabilitation" ] }, "fiscalChannels": [ "消費金融與家庭負債" ], "reviewedAt": "2026-10-25" }, { "id": 20, "date": "2008-06-05", "label": "永續能源政策綱領", "caption": [ "永續能源", "政策綱領公布" ], "category": "能源政策", "status": "政策公布日", "kind": "fact", "detail": "行政院公布永續能源政策綱領，以提高能源效率、發展潔淨能源及確保供應穩定為目標，從能源供應與需求兩端推動政策。此節點記錄當時政策目標，不代表目標已達成。", "refs": [ "energy2008" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-20", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "energy2008" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 21, "date": "2008-10-01", "label": "國民年金開辦", "caption": [ "國民年金", "正式開辦" ], "category": "社會保險", "status": "制度實施日", "kind": "fact", "detail": "國民年金開辦，主要納保對象為年滿 25 歲、未滿 65 歲，在國內設籍且未參加勞保、農保、公教保或軍保等制度的國民，補足非在職人口的社會保險保障。", "refs": [ "pension2008" ], "fiscalChannels": [ "社會保險與長期責任" ], "topic": "勞保與年金", "projectId": "event-21", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "pension2008" ] }, "searchTerms": [] }, { "id": 452, "date": "2008-10-07", "label": "金融海嘯：宣布存款全額保障", "caption": [ "金融海嘯：宣布存款全額保障" ], "category": "金融穩定", "topic": "經濟危機與物價", "status": "政府宣布日；後續另有配套與延長", "kind": "fact", "detail": "面對國際金融動盪，政府於2008年10月7日宣布加入存款保險金融機構的存款受全額保障，原保障至2009年底，後於2009年10月宣布延長至2010年底。此為金融安全網及或有風險承擔措施，保障存款的總額不能直接視為政府已支付賠款或當年新增借款。本節點未填整體賠付支出。", "refs": [ "rev0615_depositGuarantee" ], "projectId": "financial-crisis-deposit-guarantee", "searchTerms": [ "金融海嘯", "存款保險", "擠兌", "金融危機" ], "amounts": [], "fiscalChannels": [ "間接影響" ], "disclosure": { "status": "public", "scope": "本事件所列日期、政策內容及金額口徑", "explanation": "引用已公開之一手機關資料。未列金額不表示政府宣告保密，也不把政策總額直接當成國債。", "refs": [ "rev0615_depositGuarantee" ] }, "reviewedAt": "2026-10-25" }, { "id": 22, "date": "2009-01-01", "label": "勞保年金上路", "caption": [ "勞保年金", "開始實施" ], "category": "社會保險", "status": "制度實施日", "kind": "fact", "detail": "勞保年金制度開始實施，將失能、老年及遺屬給付增加按月領取年金的選項。這是長期給付制度的起點，與後續各年度精算的未提存責任準備分別記錄。", "refs": [ "labor2009" ], "fiscalChannels": [ "社會保險與長期責任" ], "topic": "勞保與年金", "projectId": "event-22", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "labor2009" ] }, "searchTerms": [] }, { "id": 159, "date": "2009-01-01", "datePrecision": "year", "dateLabel": "2009 年度", "label": "金融危機後：2009 擴大公共建設", "caption": [ "振興經濟公共建設", "2009 年度 1491.63 億" ], "category": "公共建設與振興", "status": "法定預算年度；非當日核定或實支", "kind": "fact", "detail": "振興經濟擴大公共建設於 2009 年度核列 1,491.62506 億元特別預算。此項為建設計畫預算，與同年的每人 3,600 元消費券屬不同特別預算。", "refs": [ "programHistoryLY" ], "fiscalChannels": [ "特別預算", "振興支出", "公共建設支出" ], "amounts": [ { "value": 1491.62506, "unit": "億元", "stage": "法定預算", "scope": "2009 年度振興經濟擴大公共建設" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "crisis-public-works-2009", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "programHistoryLY" ] }, "reviewedAt": "2026-10-25" }, { "id": 23, "date": "2009-01-18", "label": "3,600 元消費券發放", "caption": [ "消費券發放", "每人3,600元" ], "category": "振興支出", "status": "開始發放日", "kind": "fact", "detail": "因應全球金融危機，政府開始發放每人面額合計 3,600 元的消費券，使用期限至同年 9 月 30 日。券面金額屬消費措施，不應直接當成今日尚未償還的國債餘額。", "refs": [ "vouchers2009", "voucherValue2009" ], "amounts": [ { "value": 856.53022, "unit": "億元", "stage": "整期法定預算", "scope": "2009年消費券全案" } ], "fiscalChannels": [ "特別預算執行" ], "topic": "紓困與普發", "projectId": "event-23", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "vouchers2009", "voucherValue2009" ] }, "searchTerms": [] }, { "id": 102, "date": "2009-01-23", "label": "遺贈稅改採10%單一稅率", "caption": [ "最高50%累進制", "改為10%單一稅率" ], "category": "稅制與收入", "status": "修法生效", "kind": "fact", "detail": "遺產及贈與稅法於2009年1月21日修正公布、1月23日生效，將原最高邊際稅率50%的累進制度改為10%單一稅率，並提高免稅額。事件影響課稅制度及中央、地方稅源，實際收入還受資產移轉與申報情形影響，不直接視為等額政府負債。", "refs": [ "hist_estate_tax" ], "fiscalChannels": [ "收入" ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_estate_tax" ] }, "topic": "政府財政與稅制", "searchTerms": [], "projectId": "event-102" }, { "id": 158, "date": "2009-01-23", "label": "公布石門水庫整治第 2 期預算", "caption": [ "石門水庫整治第 2 期", "整期 110.3 億" ], "category": "水資源建設", "status": "法定預算公布日", "kind": "fact", "detail": "工程會記載石門水庫第 2 期預算於 2009 年 1 月 12 日三讀、1 月 23 日總統公布；原編 2009–2011 年，總額 110.3 億元。執行期程後續延長，實支與保留款須另依決算核對。", "refs": [ "waterMilestonesPCC", "programHistoryLY" ], "fiscalChannels": [ "特別預算", "水庫與供水建設", "跨年保留款" ], "amounts": [ { "value": 110.3, "unit": "億元", "stage": "法定預算", "scope": "第 2 期整筆預算，原列 2009–2011 年" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-158", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "waterMilestonesPCC", "programHistoryLY" ] } }, { "id": 453, "date": "2009-01-23", "label": "振興建設特別條例公布", "caption": [ "振興建設特別條例公布" ], "category": "振興與公共建設", "topic": "公共建設與救災", "status": "法律公布施行；非全額預算通過或支付日", "kind": "fact", "detail": "振興經濟擴大公共建設特別條例於2009年1月13日三讀、1月23日公布施行，第5條所定經費上限為5,000億元，以特別預算分年辦理，財源得以舉債支應。5,000億元是條例授權上限，不是當天已實支或國債淨增加額；後續各年法定預算是此計畫的分期，不得再與上限相加。", "refs": [ "rev0615_stimulusLaw", "rev0615_stimulusDates" ], "projectId": "crisis-public-works-2009", "searchTerms": [ "金融海嘯", "愛台十二建設", "四年五千億" ], "amounts": [ { "value": 5000, "unit": "億元", "stage": "特別條例經費上限", "scope": "振興經濟擴大公共建設整體授權上限；非實支" } ], "fiscalChannels": [ "特別預算", "建設與重建支出" ], "disclosure": { "status": "public", "scope": "本事件所列日期、政策內容及金額口徑", "explanation": "引用已公開之一手機關資料。未列金額不表示政府宣告保密，也不把政策總額直接當成國債。", "refs": [ "rev0615_stimulusLaw", "rev0615_stimulusDates" ] }, "reviewedAt": "2026-10-25" }, { "id": 24, "date": "2009-07-08", "label": "再生能源發展條例公布", "caption": [ "再生能源", "發展條例公布" ], "category": "能源法規", "status": "法律公布日", "kind": "fact", "detail": "總統公布再生能源發展條例，成為推動再生能源的重要法制基礎。圖中記錄原始制定日期；現行條文其後另有修正，各期政策須依當時版本判讀。", "refs": [ "renewables2009" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-24", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "renewables2009" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 207, "date": "2009-07-13", "label": "台中液化天然氣接收站營運", "caption": [ "二接啟用，供應大潭等用氣" ], "category": "能源", "status": "完工營運", "kind": "fact", "detail": "中油記載台中液化天然氣接收站於2009年7月13日完工正式營運，當期設計卸收處理能力每年300萬噸，並鋪設台中經通霄至大潭海底輸氣管線。此項顯示台灣天然氣投資不限於阿拉斯加採購；接收站建設、輸氣與長期購氣屬不同環節。該來源未提供此期完整決算，本點不自行估價。", "refs": [ "gasStationsCPC" ], "fiscalChannels": [ "國營投資" ], "projectId": "cpc-taichung-lng-phase1", "topic": "天然氣與能源", "searchTerms": [ "天然氣", "接收站", "能源" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "gasStationsCPC" ] } }, { "id": 454, "date": "2009-08-28", "label": "莫拉克重建特別條例公布", "caption": [ "莫拉克重建特別條例公布" ], "category": "災後重建", "topic": "公共建設與救災", "status": "法律公布；預算公布另列於11月", "kind": "fact", "detail": "莫拉克颱風災後重建特別條例於2009年8月27日三讀、8月28日公布。第6條容許在1,200億元限額內編列特別預算，並得以舉債籌措財源。這是重建制度及支出授權上限；與11月公布的法定特別預算、其後實支及政府借款餘額分項記錄，不能重複相加。", "refs": [ "rev0615_morakotLaw", "rev0615_morakotPromulgation" ], "projectId": "morakot-reconstruction", "searchTerms": [ "八八風災", "八八水災", "莫拉克" ], "amounts": [ { "value": 1200, "unit": "億元", "stage": "特別條例經費上限", "scope": "莫拉克災後重建授權上限；非單年度實支" } ], "fiscalChannels": [ "特別預算", "建設與重建支出" ], "disclosure": { "status": "public", "scope": "本事件所列日期、政策內容及金額口徑", "explanation": "引用已公開之一手機關資料。未列金額不表示政府宣告保密，也不把政策總額直接當成國債。", "refs": [ "rev0615_morakotLaw", "rev0615_morakotPromulgation" ] }, "reviewedAt": "2026-10-25" }, { "id": 162, "date": "2009-11-20", "label": "公布莫拉克災後重建特別預算", "caption": [ "莫拉克災後重建", "2009–12 共 1165.08 億" ], "category": "災後重建", "status": "法定預算公布日；非災害發生日", "kind": "fact", "detail": "總統公布 2009–2012 年莫拉克災後重建特別預算，法定 1,165.08241 億元，支應國土、基礎設施、家園與產業重建。這是政府特別預算；民間捐款及年度預算另有來源，不應混算為此預算或全數新增借款。", "refs": [ "morakotBudgetPromulgated", "morakotArchive", "programHistoryLY" ], "fiscalChannels": [ "特別預算", "災害救助與重建", "公共建設支出" ], "amounts": [ { "value": 1165.08241, "unit": "億元", "stage": "法定預算", "scope": "2009–2012 年整期重建特別預算" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "morakot-reconstruction", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "morakotBudgetPromulgated", "morakotArchive", "programHistoryLY" ] }, "reviewedAt": "2026-10-25" }, { "id": 160, "date": "2010-01-01", "datePrecision": "year", "dateLabel": "2010 年度", "label": "振興建設：2010 年度特別預算", "caption": [ "振興經濟公共建設", "2010 年度 1910.94 億" ], "category": "公共建設與振興", "status": "法定預算年度；非當日核定或實支", "kind": "fact", "detail": "2010 年度振興經濟擴大公共建設特別預算為 1,910.9421 億元。此事件呈現年度預算授權；實際支出以及是否動用借款，仍須以該年度決算及融資表判讀。", "refs": [ "programHistoryLY" ], "fiscalChannels": [ "特別預算", "振興支出", "公共建設支出" ], "amounts": [ { "value": 1910.9421, "unit": "億元", "stage": "法定預算", "scope": "2010 年度振興經濟擴大公共建設" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "crisis-public-works-2009", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "programHistoryLY" ] }, "reviewedAt": "2026-10-25" }, { "id": 271, "date": "2010-04-01", "label": "健保費率4.55%升至5.17%", "caption": [ "過渡方案另編政府差額補助" ], "category": "健保", "status": "費率調整生效", "kind": "fact", "detail": "行政院第3187次院會決議記載，自2010年4月1日健保費率由4.55%調整至5.17%，採單一費率、差別補助；投保金額40,100元以下者新增自付保費差額由政府專案補助。此事件同時影響保費收入、政府補助與家戶負擔，不能僅視為基金支出，也沒有公開依據可把整體費率調升換算成同額政府新增債務。", "refs": [ "nhi2010RateEY" ], "fiscalChannels": [ "社會保險", "一般預算" ], "projectId": "nhi-premium-financing", "topic": "健保與醫療", "searchTerms": [], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "nhi2010RateEY" ] } }, { "id": 103, "date": "2010-06-15", "label": "營所稅17%修法公布", "caption": [ "適用2010年度", "企業所得稅率調降" ], "category": "稅制與收入", "status": "修法公布；適用2010年度", "kind": "fact", "detail": "所得稅法第5及126條於2010年6月15日修正公布，營利事業所得稅17%稅率適用2010年度。財政部史料將此項與促進產業升級條例租稅減免落日一併說明；評估財政效果須同時看稅率、稅基及租稅優惠變動，不能只用稅率差乘上總稅收。", "refs": [ "hist_income_tax_history", "hist_income_tax" ], "fiscalChannels": [ "收入" ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_income_tax_history", "hist_income_tax" ] }, "topic": "政府財政與稅制", "searchTerms": [], "projectId": "event-103" }, { "id": 455, "date": "2010-06-29", "label": "簽署兩岸經濟合作架構協議", "caption": [ "簽署兩岸經濟合作架構協議" ], "category": "貿易與關稅", "topic": "國際投資與貿易", "status": "ECFA簽署日；生效及降稅另有時點", "kind": "fact", "detail": "兩岸兩會於2010年6月29日簽署ECFA，協議於同年9月12日生效；貨品貿易早期收穫自2011年1月1日起開始降稅。此節點記錄貿易與關稅制度變化，可能透過關稅收入、產業活動及配套政策影響財政。不能把雙邊貿易額、關稅減免額或產業損益一概填為政府新增債務。", "refs": [ "rev0615_ecfaSigned", "rev0615_ecfaTariffs" ], "projectId": "ecfa", "searchTerms": [ "ECFA", "兩岸經貿", "關稅", "早期收穫" ], "amounts": [], "fiscalChannels": [ "間接影響" ], "disclosure": { "status": "public", "scope": "本事件所列日期、政策內容及金額口徑", "explanation": "引用已公開之一手機關資料。未列金額不表示政府宣告保密，也不把政策總額直接當成國債。", "refs": [ "rev0615_ecfaSigned", "rev0615_ecfaTariffs" ] }, "reviewedAt": "2026-10-25" }, { "id": 161, "date": "2011-01-01", "datePrecision": "year", "dateLabel": "2011 年度", "label": "振興建設：2011 年度特別預算", "caption": [ "振興經濟公共建設", "2011 年度 1589.43 億" ], "category": "公共建設與振興", "status": "法定預算年度；非當日核定或實支", "kind": "fact", "detail": "2011 年度振興經濟擴大公共建設特別預算列 1,589.43284 億元。年度預算額與工程實際支付、後續保留款及政府債務存量分別記錄。", "refs": [ "programHistoryLY" ], "fiscalChannels": [ "特別預算", "振興支出", "公共建設支出" ], "amounts": [ { "value": 1589.43284, "unit": "億元", "stage": "法定預算", "scope": "2011 年度振興經濟擴大公共建設" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "crisis-public-works-2009", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "programHistoryLY" ] }, "reviewedAt": "2026-10-25" }, { "id": 156, "date": "2011-01-11", "label": "水患治理第 3 期特別預算三讀", "caption": [ "易淹水治理第 3 期", "2011–13 共 404.55 億" ], "category": "治水與防災", "status": "立法院三讀日；非實支決算", "kind": "fact", "detail": "工程會列載第 3 階段特別預算於 2011 年 1 月 11 日三讀。預算涵蓋 2011–2013 年，法定總額 404.55 億元，後續另有保留款延續執行。", "refs": [ "waterMilestonesPCC", "programHistoryLY" ], "fiscalChannels": [ "特別預算", "治水防災支出", "跨年保留款" ], "amounts": [ { "value": 404.55, "unit": "億元", "stage": "法定預算", "scope": "2011–2013 年整期" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-156", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "waterMilestonesPCC", "programHistoryLY" ] } }, { "id": 104, "date": "2011-06-01", "label": "特種貨物及勞務稅開徵", "caption": [ "俗稱奢侈稅", "短期房地與高額消費" ], "category": "稅制與收入", "status": "制度施行", "kind": "fact", "detail": "特種貨物及勞務稅條例於2011年6月1日施行，課稅範圍包含當時的短期房地交易與部分高額貨物、勞務。這是新增稅收及調整交易誘因的事件；房地課稅制度後來另由房地合一制度接續，並非該日起所有不動產交易都適用同一稅率。", "refs": [ "hist_luxury_tax" ], "fiscalChannels": [ "收入", "間接影響" ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_luxury_tax" ] }, "topic": "房價與住宅", "searchTerms": [ "房價", "房貸", "住宅" ], "projectId": "event-104" }, { "id": 25, "date": "2011-11-03", "label": "穩健減核政策說明", "caption": [ "穩健減核", "能源政策說明" ], "category": "能源政策", "status": "行政院會政策說明日", "kind": "fact", "detail": "行政院第 3271 次院會說明「確保核安、穩健減核、打造綠能低碳環境、逐步邁向非核家園」的能源政策方向。這是當時政策宣示，與個別機組後續的停機、封存或除役程序不同。", "refs": [ "energy2011" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-25", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "energy2011" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 208, "date": "2012-07-01", "datePrecision": "month", "dateLabel": "2012年7月", "label": "台中接收站二期籌辦", "caption": [ "當時投資估計約184億元" ], "category": "能源", "status": "投資計畫籌辦", "kind": "fact", "detail": "中油公開介紹記載2012年7月籌辦台中廠二期投資計畫，增建3座16萬公秉液化天然氣儲槽及氣化設施，當時投資金額約184億元。這是當時的國營事業投資計畫估計，並非本網站宣稱的最新決算或中央政府舉債額；日期只精確到月份。", "refs": [ "gasStationsCPC" ], "fiscalChannels": [ "國營投資" ], "projectId": "cpc-taichung-lng-phase2", "amounts": [ { "value": 184, "unit": "億元", "stage": "當時公開之約數投資估計", "scope": "台中接收站二期整期" } ], "topic": "天然氣與能源", "searchTerms": [ "天然氣", "接收站", "能源" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "gasStationsCPC" ] } }, { "id": 456, "date": "2012-08-01", "label": "不動產實價登錄制度施行", "caption": [ "不動產實價登錄制度施行" ], "category": "住宅市場資訊", "topic": "房價與住宅", "status": "制度施行；查詢服務10月16日上線", "kind": "fact", "detail": "不動產實價登錄制度自2012年8月1日施行，買賣、租賃及預售屋依當時規定申報登錄；政府查詢服務於10月16日開放。此為房市透明與交易管理制度，並非當天新增一筆住宅建設預算。行政成本、稅收影響及房價變化須另查資料，未用房屋成交總額當政府支出。", "refs": [ "rev0615_realprice" ], "projectId": "real-estate-price-registration", "searchTerms": [ "房價", "實價登錄", "房地產", "居住" ], "amounts": [], "fiscalChannels": [ "間接影響" ], "disclosure": { "status": "public", "scope": "本事件所列日期、政策內容及金額口徑", "explanation": "引用已公開之一手機關資料。未列金額不表示政府宣告保密，也不把政策總額直接當成國債。", "refs": [ "rev0615_realprice" ] }, "reviewedAt": "2026-10-25" }, { "id": 26, "date": "2013-01-01", "label": "二代健保實施", "caption": [ "二代健保上路", "增列補充保費" ], "category": "健保", "status": "制度實施日", "kind": "fact", "detail": "二代健保開始實施。當時一般保險費率由 5.17% 調為 4.91%，並對六類特定所得或收入依規定計收 2% 補充保險費，擴大財源。這些費率是 2013 年實施時的規定。", "refs": [ "health2013" ], "topic": "健保與醫療", "fiscalChannels": [ "社會保險制度" ], "projectId": "event-26", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "health2013" ] }, "searchTerms": [] }, { "id": 27, "date": "2013-07-10", "label": "公共債務法修正公布", "caption": [ "公共債務法", "債務管控修正" ], "category": "政府借款", "status": "修法公布日；2014-01-01 施行", "kind": "fact", "detail": "公共債務法修正公布，調整債限計算基礎及各級政府債限，並增訂還本、預警與資訊揭露措施，自 2014 年 1 月 1 日施行。本事件是借款管控規則調整，不是當日新增借款金額。", "refs": [ "debt2013" ], "fiscalChannels": [ "政府借款制度" ], "topic": "政府財政與稅制", "projectId": "event-27", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "debt2013" ] }, "searchTerms": [] }, { "id": 28, "date": "2014-04-28", "label": "核四停工封存政策說明", "caption": [ "核四停工", "安檢後封存規劃" ], "category": "核能", "status": "政策說明日；非封存完成日", "kind": "fact", "detail": "行政院記者會說明前一日達成的共識：核四一號機停止施工、完成安檢後封存，二號機全部停工，並召開全國能源會議。圖中採官方說明日期，不代表當天已完成封存或除役。", "refs": [ "nuclear2014" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-28", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "nuclear2014" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 163, "date": "2014-05-30", "label": "流域綜合治理第 1 期預算三讀", "caption": [ "流域綜合治理第 1 期", "2014–15 共 126.49 億" ], "category": "治水與防災", "status": "立法院三讀日；2014-06-18 公布", "kind": "fact", "detail": "立法院三讀流域綜合治理第 1 期特別預算 126.49 億元，涵蓋 2014–2015 年。由中央部會協助地方推動河川、區域排水及相關治水工作；整期額度與各年實支分列。", "refs": [ "river2014Approved", "waterMilestonesPCC" ], "fiscalChannels": [ "特別預算", "治水防災支出", "中央補助地方" ], "amounts": [ { "value": 126.49, "unit": "億元", "stage": "法定預算", "scope": "2014–2015 年整期" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-163", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "river2014Approved", "waterMilestonesPCC" ] } }, { "id": 457, "date": "2014-07-01", "label": "銀行保險本業營業稅恢復5%", "caption": [ "銀行保險本業營業稅恢復5%" ], "category": "金融業稅制", "topic": "政府財政與稅制", "status": "稅率施行日；6月4日修法公布", "kind": "fact", "detail": "2014年6月4日公布修正營業稅法，銀行業及保險業經營銀行、保險本業銷售額的稅率由2%恢復為5%，自7月1日施行，屬財政健全方案的收入措施。實際稅收須依當年課稅銷售額與徵收結果確認；本節點不將政策預估增收當成已收現金，也不把3個百分點套用所有金融業交易。", "refs": [ "rev0615_bankTax", "rev0615_bankTaxGazette" ], "projectId": "fiscal-soundness-bank-tax-2014", "searchTerms": [ "財政健全方案", "金融營業稅", "銀行", "保險" ], "amounts": [], "fiscalChannels": [ "收入", "制度調整" ], "disclosure": { "status": "public", "scope": "本事件所列日期、政策內容及金額口徑", "explanation": "引用已公開之一手機關資料。未列金額不表示政府宣告保密，也不把政策總額直接當成國債。", "refs": [ "rev0615_bankTax", "rev0615_bankTaxGazette" ] }, "reviewedAt": "2026-10-25" }, { "id": 301, "date": "2014-09-09", "label": "劣質油事件跨部會處理", "caption": [ "食安稽查與流向追查", "公衛及產業衝擊背景" ], "category": "食品安全", "status": "官方專案處理說明", "kind": "fact", "detail": "行政院在2014年9月9日說明劣質油事件的跨部會處理，要求釐清上下游責任及後續措施。事件可能牽動稽查、檢驗與行政協助需求，也影響消費及產業活動；本條目未取得整案政府成本決算，不將業者損失、罰款或民間求償直接填成國家新增欠款。", "refs": [ "ctx_food_sept2014" ], "fiscalChannels": [ "間接影響", "支出" ], "amountDisclosure": "not_found", "disclosure": { "status": "partial", "scope": "官方事件處理與機關分工公開；整案政府成本未查得", "explanation": "引用文件公開處理措施，未彙整所有機關支出、民間損失及求償。缺金額表示本次未查得，不代表政府宣告保密。", "refs": [ "ctx_food_sept2014" ] }, "topic": "食安與消費", "searchTerms": [ "毒油", "黑心油", "食安" ], "projectId": "event-301" }, { "id": 302, "date": "2014-10-09", "label": "正義油品案清查與行政協助", "caption": [ "查核產品與下游流向", "協助受波及企業及消費者" ], "category": "食品安全", "status": "官方因應措施說明", "kind": "fact", "detail": "2014年10月9日行政院要求完成正義油品案的產品流向清查、追究違法責任，並透過專案小組協助受波及的下游廠商、消費者及出口企業。這是公共管理與產業影響事件；行政協助不等於政府承擔全部企業損失，尚須逐項補助、稽查經費與決算才能估計財政成本。", "refs": [ "ctx_food_oct2014" ], "fiscalChannels": [ "支出", "間接影響" ], "amountDisclosure": "not_found", "disclosure": { "status": "partial", "scope": "公開清查及行政協助措施；未列整案政府實支", "explanation": "官方新聞沒有整案財政成本總額，未把受害企業損失當政府欠款。", "refs": [ "ctx_food_oct2014" ] }, "topic": "食安與消費", "searchTerms": [ "毒油", "黑心油", "食安" ], "projectId": "event-302" }, { "id": 303, "date": "2014-10-22", "label": "行政院食品安全辦公室成立", "caption": [ "常設性任務編組", "跨部會食安協調" ], "category": "食品安全", "status": "組織成立", "kind": "fact", "detail": "因重大油品事件及跨部會協調需要，行政院於2014年10月22日將食品安全推動工作小組擴大為食品安全辦公室，屬常設性任務編組。成立日期及任務有官方公開依據；不能將全國食品管理、衛生預算或食安事件損失都視為這個辦公室的設置與營運費用。", "refs": [ "ctx_food_office" ], "fiscalChannels": [ "支出", "間接影響" ], "amountDisclosure": "not_found", "disclosure": { "status": "partial", "scope": "成立背景與編組性質公開；本條目未取得獨立營運費總額", "explanation": "未查得該辦公室單獨成本，沒有據此標為官方保密。", "refs": [ "ctx_food_office" ] }, "topic": "食安與消費", "searchTerms": [ "毒油", "黑心油", "食安" ], "projectId": "event-303" }, { "id": 458, "date": "2015-06-03", "label": "長期照顧服務法制定公布", "caption": [ "長期照顧服務法制定公布" ], "category": "長期照顧法制", "topic": "健保與醫療", "status": "法律公布日；2017年6月3日正式上路", "kind": "fact", "detail": "總統於2015年6月3日公布長期照顧服務法，建立長照服務、人員及機構管理的法制；2017年6月3日正式施行。公布法律、十年服務計畫與其後基金、預算是不同層次。本節點不把立法日列為當天全額新增債務，也不把十年計畫經費當作本法唯一固定成本。", "refs": [ "rev0615_longcareLaw", "rev0615_longcareEffective" ], "projectId": "long-term-care-services-law", "searchTerms": [ "長照", "長服法", "長期照護" ], "amounts": [], "fiscalChannels": [ "社會福利支出", "長期財源" ], "disclosure": { "status": "public", "scope": "本事件所列日期、政策內容及金額口徑", "explanation": "引用已公開之一手機關資料。未列金額不表示政府宣告保密，也不把政策總額直接當成國債。", "refs": [ "rev0615_longcareLaw", "rev0615_longcareEffective" ] }, "reviewedAt": "2026-10-25" }, { "id": 459, "date": "2015-06-24", "label": "房地合一所得稅修法公布", "caption": [ "房地合一所得稅修法公布" ], "category": "房地交易稅制", "topic": "房價與住宅", "status": "法律公布日；2016年1月1日施行另有節點", "kind": "fact", "detail": "房地合一相關稅法修正案於2015年6月5日三讀、6月24日公布，2016年1月1日施行，改以房屋與土地交易所得合併按實價課徵所得稅，並配合不動產部分特種貨物及勞務稅停徵。這是收入制度調整；公布日不能當成新制開始課稅日，實際增收也須依後續決算確認。", "refs": [ "rev0615_houseTaxLaw" ], "projectId": "house-land-integrated-tax", "searchTerms": [ "房地合一", "房價", "房地產", "奢侈稅" ], "amounts": [], "fiscalChannels": [ "間接影響" ], "disclosure": { "status": "public", "scope": "本事件所列日期、政策內容及金額口徑", "explanation": "引用已公開之一手機關資料。未列金額不表示政府宣告保密，也不把政策總額直接當成國債。", "refs": [ "rev0615_houseTaxLaw" ] }, "reviewedAt": "2026-10-25" }, { "id": 29, "date": "2015-07-01", "label": "溫室氣體減量法公布", "caption": [ "溫室氣體減量", "及管理法公布" ], "category": "氣候法規", "status": "法律公布日", "kind": "fact", "detail": "總統公布溫室氣體減量及管理法，建立國內溫室氣體減量與管理法制。此法其後於 2023 年修正並更名為氣候變遷因應法，時間線分別記錄兩次立法里程碑。", "refs": [ "climate2015", "climate2023" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-29", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "climate2015", "climate2023" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 555, "date": "2015-07-27", "label": "高鐵財改修約：泛公股增資300億", "category": "交通公共建設與公股投資", "topic": "公共建設與救災", "kind": "fact", "status": "合約增修協議簽署；增資為財改方案", "detail": "鐵道局記載2015年7月27日簽署高鐵興建營運合約增修協議，包含延長特許期、減資及300億元增資。立法院所載方案B由高鐵相關建設基金出資242億元、泛公股58億元；屬股權投資安排，不能把全額當作一般預算補助或同額新增國債。", "refs": [ "reviewHSRHistory", "reviewHSRFinance" ], "projectId": "taiwan-hsr", "searchTerms": [ "高鐵財改", "公有民營", "公股增資" ], "amounts": [ { "value": 300, "unit": "億元", "stage": "財改方案增資規模", "scope": "泛公股增資總額，非全部中央一般預算支出，非原工程經費另加後的政府國債" } ], "disclosure": { "status": "public", "scope": "修約日期、方案及增資規模", "explanation": "合約里程碑與增資方案已公開；逐筆支付及最終股權變化另依公司財報核對。", "refs": [ "reviewHSRHistory", "reviewHSRFinance" ] }, "fiscalChannels": [ "交通公共建設與公股投資" ], "reviewedAt": "2026-10-25" }, { "id": 209, "date": "2015-09-01", "datePrecision": "month", "dateLabel": "2015年9月", "label": "第三座天然氣接收站核定", "caption": [ "早期總投資約600億元；後續曾修正" ], "category": "能源", "status": "初次計畫核定", "kind": "fact", "detail": "審計部報告記載三接計畫經行政院於2015年9月核定；中油早期公開介紹的第一期總投資約600億元。之後設計、外推方案及工期多次修正，不能以600億元當作現行總額。此點保留初始版本以追蹤預算變動；原額與修正後總額屬同一計畫，不能相加。日期採月份精度。", "refs": [ "thirdGasAudit", "gasStationsCPC" ], "fiscalChannels": [ "國營投資" ], "projectId": "cpc-third-lng-terminal", "amounts": [ { "value": 600, "unit": "億元", "stage": "早期第一期計畫約數", "scope": "三接整期原規劃，已被後續版本修正" } ], "topic": "天然氣與能源", "searchTerms": [ "天然氣", "接收站", "能源" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "thirdGasAudit", "gasStationsCPC" ] } }, { "id": 105, "date": "2016-01-01", "label": "房地合一所得稅上路", "caption": [ "房地交易所得合計", "依實際交易價格課稅" ], "category": "稅制與收入", "status": "制度施行", "kind": "fact", "detail": "房地合一所得稅相關修法於2015年6月24日公布，2016年1月1日起實施，將符合適用條件的房屋與土地交易所得合計按實價課稅。制度保留地方土地增值稅，增加稅收另有住宅及社福用途安排；本事件記錄的是制度生效，並非該年全部實徵金額。", "refs": [ "hist_house_tax" ], "fiscalChannels": [ "收入" ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_house_tax" ] }, "topic": "房價與住宅", "searchTerms": [ "房價", "房貸", "住宅" ], "projectId": "house-land-integrated-tax", "reviewedAt": "2026-10-25" }, { "id": 164, "date": "2016-01-01", "datePrecision": "year", "dateLabel": "2016 年度", "label": "流域治理第 2 期預算年度開始", "caption": [ "流域綜合治理第 2 期", "2016–17 共 298.228 億" ], "category": "治水與防災", "status": "預算起始年度；未指定精確通過日", "kind": "fact", "detail": "流域綜合治理第 2 期法定預算跨 2016–2017 年，整期 298.228 億元。此為跨年治水支出授權，當年新增借款不能直接以整期預算額代替。", "refs": [ "programHistoryLY" ], "fiscalChannels": [ "特別預算", "治水防災支出" ], "amounts": [ { "value": 298.228, "unit": "億元", "stage": "法定預算", "scope": "2016–2017 年整期" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-164", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "programHistoryLY" ] } }, { "id": 201, "date": "2016-01-01", "datePrecision": "year", "dateLabel": "2016年度起", "label": "潛艦國造合約設計編列", "caption": [ "2016–2020年度設計階段約29.98億元" ], "category": "國防", "status": "歷年預算編列", "kind": "fact", "detail": "立法院預算中心2020年評估報告記載，海軍自2016年度起編列潛艦國造經費；合約設計階段於2016至2020年度合計編列29億9,770萬8千元。這是設計階段累計預算，與原型艦籌建計畫分階段列示；不能把同一計畫每次里程碑重複加總，也不能直接視為當年新增借款。日期僅精確到年度。", "refs": [ "submarineDesignLY" ], "fiscalChannels": [ "一般預算" ], "projectId": "indigenous-submarine-design", "amounts": [ { "value": 29.97708, "unit": "億元", "stage": "2016–2020年度累計編列", "scope": "合約設計階段" } ], "topic": "國防與軍購", "searchTerms": [ "國防", "軍費", "軍購" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "submarineDesignLY" ] } }, { "id": 272, "date": "2016-01-01", "label": "健保一般與補充費率調降", "caption": [ "一般4.91%→4.69%；補充2%→1.91%" ], "category": "健保", "status": "費率調整生效", "kind": "fact", "detail": "衛福部送立法院報告記載，2015年12月30日行政院核定、12月31日公告，自2016年1月1日一般保險費率由4.91%調降為4.69%，補充保險費率由2%連動調降為1.91%。這是健保收入端政策變動；其財務效果仍與投保金額、人口、所得與醫療支出同時變動，不能只用費率差直接推定基金虧損。", "refs": [ "nhi2016RateMOHW" ], "fiscalChannels": [ "社會保險" ], "projectId": "nhi-premium-financing", "topic": "健保與醫療", "searchTerms": [], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "nhi2016RateMOHW" ] } }, { "id": 251, "date": "2016-12-31", "datePrecision": "year", "dateLabel": "2016 年度", "label": "中油稅後獲利 293.67 億元", "caption": [ "中油年度獲利", "稅後 293.67 億" ], "category": "國營企業損益", "status": "年度損益；非資料發布日", "kind": "fact", "detail": "中油 2017 業務簡介列 2016 年稅後盈餘 293.67 億元，顯示不能將目前累積虧損解讀成每一年都虧。年度獲利、累積盈虧與公司借款分別記錄。", "refs": [ "cpc2017Annual" ], "fiscalChannels": [ "國營企業年度損益", "投資報酬與國庫收入" ], "topic": "國營事業財務", "searchTerms": [], "projectId": "event-251", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "cpc2017Annual" ] } }, { "id": 501, "date": "2017-01-01", "label": "長照2.0正式啟動", "caption": [ "擴充長照服務與社區照顧", "稅收制支應，非一次性借款" ], "category": "長期照顧", "topic": "健保與醫療", "kind": "fact", "status": "政策正式上路日", "detail": "行政院2016年12月16日宣布長照2.0於2017年1月1日正式上路，從社區整體照顧體系擴展服務。當時採稅收制支應，屬持續性公共服務責任；政策啟動、年度預算與實際給付仍須逐年分辨，本節點不把長照需求估算列為當日新增借款。", "refs": [ "reviewCare2Start" ], "projectId": "long-term-care-2", "fiscalChannels": [ "持續性支出", "長期照顧財源" ], "searchTerms": [ "長照", "高齡化", "長照2.0" ], "disclosure": { "status": "public", "scope": "政策上路日期、服務方向及稅收制財源說明", "explanation": "依行政院當時新聞核對；未以全國需求估算替代年度實支。", "refs": [ "reviewCare2Start" ] }, "reviewedAt": "2026-10-25" }, { "id": 30, "date": "2017-01-26", "label": "電業法大幅修正", "caption": [ "電業法修正", "電力市場轉型" ], "category": "能源法規", "status": "修法公布日；部分條文另定施行", "kind": "fact", "detail": "電業法修正公布全文 97 條，為電力市場與再生能源發展的重要制度變動。各條文有不同施行安排；當時有關 2025 年核能停止運轉的條文，後續又因 2018 年公投結果而失效。", "refs": [ "electricity2017", "referendum2018" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-30", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "electricity2017", "referendum2018" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 502, "date": "2017-03-06", "label": "核定8年20萬戶社宅計畫", "caption": [ "政府興建與包租代管並行", "戶數目標不等於完成或支出" ], "category": "社會住宅", "topic": "房價與住宅", "kind": "fact", "status": "社會住宅興辦計畫核定", "detail": "行政院核定社會住宅興辦計畫，以2017至2024年8年興辦20萬戶為目標，結合政府直接興建與民間住宅包租代管。融資、中央利息補助與非自償性經費須依計畫及年度核對；20萬戶是供給目標，不能解讀為核定日已完工戶數，也不能直接換算國債。", "refs": [ "reviewSocialHousingPlan", "reviewHousingEY" ], "projectId": "social-housing-2017-plan", "fiscalChannels": [ "住宅基金", "公共投資", "利息與非自償經費補助" ], "searchTerms": [ "社宅", "社會住宅", "居住正義", "房價" ], "disclosure": { "status": "partial", "scope": "計畫核定日、政策戶數及資金工具公開；此節點未列逐案整期成本", "explanation": "計畫、興建中、決標與入住戶數是不同口徑；未以目標戶數乘任意單價估算支出。", "refs": [ "reviewSocialHousingPlan", "reviewHousingEY" ] }, "reviewedAt": "2026-10-25" }, { "id": 304, "date": "2017-04-20", "label": "少子化對策辦公室專案報告", "caption": [ "報告確認功能型任務編組", "報告日不是成立日" ], "category": "少子女化與育兒", "status": "衛福部向立法院報告", "kind": "fact", "detail": "衛福部2017年4月20日專案報告明載已成立少子化對策辦公室，由既有相關單位同仁組成，屬功能型任務編組，負責資源盤點及政策研議。本節點採報告日期，不捏造精確成立日；跨部會育兒、托育或生育補助經費也不能全部算作這個辦公室的成本。", "refs": [ "ctx_birth_office2017" ], "fiscalChannels": [ "支出", "間接影響" ], "amountDisclosure": "not_found", "disclosure": { "status": "partial", "scope": "編組與工作內容公開；成立精確日與獨立成本未由本報告確認", "explanation": "文件只足以確認報告時已成立，不將未查得成本解讀為保密。", "refs": [ "ctx_birth_office2017" ] }, "topic": "育兒與少子化", "searchTerms": [ "少子化辦公室", "少子女化", "生育率" ], "projectId": "event-304" }, { "id": 106, "date": "2017-05-12", "label": "遺贈稅三級累進支應長照", "caption": [ "10%、15%、20%", "增加稅收挹注長照" ], "category": "稅制與收入", "status": "修法生效", "kind": "fact", "detail": "遺贈稅新制自2017年5月12日生效，將單一10%稅率調整為10%、15%、20%三級累進，增加的指定稅收挹注長照服務發展基金。同年另調增菸稅作為長照財源；這些專款收入與長照年度支出應分開呈現，以免將同一筆基金移轉重複列為負擔。", "refs": [ "hist_estate_effective", "hist_care_tax" ], "fiscalChannels": [ "收入", "支出" ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_estate_effective", "hist_care_tax" ] }, "topic": "健保與醫療", "searchTerms": [], "projectId": "event-106" }, { "id": 31, "date": "2017-07-07", "label": "前瞻特別條例公布", "caption": [ "前瞻基礎建設", "特別條例公布" ], "category": "特別預算", "status": "法律公布日", "kind": "fact", "detail": "前瞻基礎建設特別條例公布，涵蓋軌道、水環境、綠能、數位等建設。條例以前四年預算上限 4,200 億元為規範，後續期程及預算須經立法院同意；法定上限、編列預算與實際舉債餘額應分開看。", "refs": [ "infrastructure2017" ], "fiscalChannels": [ "特別預算法制" ], "topic": "公共建設與救災", "projectId": "event-31", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "infrastructure2017" ] }, "searchTerms": [] }, { "id": 32, "date": "2017-08-15", "label": "815 供氣中斷停電", "caption": [ "815停電事故", "供氣系統檢討" ], "category": "供電安全", "status": "事故發生日；事後調查", "kind": "fact", "detail": "大潭電廠天然氣供應中斷，引發機組跳脫及停電。行政院事後成立專案小組，檢討供氣、操作流程、設備設計與風險管理；此事件呈現燃氣發電與供氣可靠度的關聯。", "refs": [ "outage2017" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-32", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "outage2017" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 166, "date": "2017-09-13", "label": "公布前瞻第 1 期特別預算", "caption": [ "前瞻第 1 期預算", "2017–18 共 1070.71 億" ], "category": "前瞻建設", "status": "法定預算公布日", "kind": "fact", "detail": "總統公布前瞻第 1 期特別預算，法定總額 1,070.70847 億元，實施期涵蓋 2017 下半年至 2018 年。內容包括軌道、水環境、綠能、數位、城鄉及教育社福等建設；這筆總額不代表每年各支出一次。", "refs": [ "foresight1Promulgated", "programHistoryLY", "foresightPolicyEY" ], "fiscalChannels": [ "特別預算", "公共建設支出", "中央補助地方" ], "amounts": [ { "value": 1070.70847, "unit": "億元", "stage": "法定預算", "scope": "2017–2018 年第 1 期整筆預算" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-166", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "foresight1Promulgated", "programHistoryLY", "foresightPolicyEY" ] } }, { "id": 165, "date": "2018-01-01", "datePrecision": "year", "dateLabel": "2018 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"status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_tax_2018" ] }, "topic": "政府財政與稅制", "searchTerms": [], "projectId": "event-107" }, { "id": 33, "date": "2018-07-01", "label": "軍公教年金改革實施", "caption": [ "軍公教年金", "改革新制實施" ], "category": "退休給付", "status": "新制實施日", "kind": "fact", "detail": "軍公教人員等退撫制度修法後，新制自 2018 年 7 月 1 日實施，調整退休給付制度。時間線記錄制度改變；不能以實施改革本身，推定長期精算責任已全數消除。", "refs": [ "pension2018" ], "fiscalChannels": [ "長期給付責任" ], "topic": "勞保與年金", "projectId": "event-33", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "pension2018" ] }, "searchTerms": [] }, { "id": 305, "date": "2018-07-01", "datePrecision": "month", "dateLabel": "2018 年 7 月起", "label": "少子女化對策計畫推動", "caption": [ "擴增公共及準公共幼托", "育兒支持持續性支出" ], "category": "少子女化與育兒", "status": "官方回溯政策起始月份", "kind": "fact", "detail": "行政院回溯資料指出，自2018年7月起推動我國少子女化對策計畫，以托育、教保及家庭支持等措施減輕育兒負擔。本資料只確認起始月份，不把7月1日當成已核實的單一生效日；相關經費分散於多個機關及年度預算，不能全部當作一次性新增負債。", "refs": [ "ctx_childcare_policy" ], "fiscalChannels": [ "支出", "間接影響" ], "amountDisclosure": "not_found", "disclosure": { "status": "partial", "scope": "政策起始月份及措施公開；未列2018年整案決算額", "explanation": "政策經費跨部會及年度，本條目沒有補造單一總額。", "refs": [ "ctx_childcare_policy" ] }, "topic": "育兒與少子化", "searchTerms": [ "少子化辦公室", "少子女化", "生育率" ], "projectId": "event-305" }, { "id": 34, "date": "2018-11-24", "label": "第 16 案能源公投", "caption": [ "第16案公投通過", "取消非核法定期程" ], "category": "能源公投", "status": "投票日；2018-11-30 公告結果", "kind": "fact", "detail": "第 16 案公投通過，廢除電業法中核能發電設備應於 2025 年以前全部停止運轉的規定。依行政院說明，該項規定自 2018 年 12 月 2 日失效；公投結果本身不等於個別機組取得延役許可。", "refs": [ "referendum2018" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-34", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "referendum2018" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 202, "date": "2019-01-01", "datePrecision": "year", "dateLabel": "2019年度起", "label": "原型潛艦籌建493.62億元", "caption": [ "2019–2025年整期計畫" ], "category": "國防", "status": "多年度籌建計畫", "kind": "fact", "detail": "國防部送立法院文件記載，『潛艦國造第2階段原型艦籌建』於2019至2025年度編列493億6,170萬9千元。此為原型艦整期計畫規模，涵蓋多年裝備採購與籌建項目；不是2019年單年支出、最終決算或493.62億元新增公債。這裡保留當時核列口徑，後續測試、展延及分年調整應另查新版本。", "refs": [ "submarinePrototypeMND", "submarineDesignLY" ], "fiscalChannels": [ "一般預算" ], "projectId": "indigenous-submarine-prototype", "amounts": [ { "value": 493.61709, "unit": "億元", "stage": "2019–2025年整期編列規劃", "scope": "原型艦籌建" } ], "topic": "國防與軍購", "searchTerms": [ "國防", "軍費", "軍購" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "submarinePrototypeMND", "submarineDesignLY" ] } }, { "id": 167, "date": "2019-01-16", "label": "公布前瞻第 2 期特別預算", "caption": [ "前瞻第 2 期預算", "2019–20 共 2229.54 億" ], "category": "前瞻建設", "status": "法定預算公布日；2018-12-28 三讀", "kind": "fact", "detail": "前瞻第 2 期特別預算於 2018 年 12 月 28 日三讀、2019 年 1 月 16 日公布，涵蓋 2019–2020 年，法定 2,229.54054 億元。財源編列以舉借債務支應，實際債務增加仍受支付、保留及融資調度影響。", "refs": [ "foresightDatesMOTC", "foresight2Approved", "programHistoryLY" ], "fiscalChannels": [ "特別預算", "公共建設支出", "預算編列舉債" ], "amounts": [ { "value": 2229.54054, "unit": "億元", "stage": "法定預算", "scope": "2019–2020 年第 2 期整筆預算" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-167", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "foresightDatesMOTC", "foresight2Approved", "programHistoryLY" ] } }, { "id": 35, "date": "2019-11-12", "label": "海洋風電完工啟用典禮", "caption": [ "海洋離岸風場", "完工啟用典禮" ], "category": "離岸風電", "status": "典禮日期；非逐台商轉日", "kind": "fact", "detail": "沃旭與合作夥伴舉行海洋風電第二階段完工啟用典禮，為台灣首座商業規模離岸風場的重要里程碑。本節點記錄典禮日期，避免與個別機組試運轉或商轉日期混用。", "refs": [ "wind2019" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-35", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "wind2019" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 171, "date": "2019-12-11", "label": "公布新式戰機採購特別預算", "caption": [ "新式戰機採購預算", "2020–26 共 2472.29 億" ], "category": "國防採購", "status": "法定預算公布日；交付及付款另計", "kind": "fact", "detail": "總統公布 2020–2026 年新式戰機採購特別預算，法定 2,472.2883 億元。原財源配置為以前年度歲計賸餘 150 億元與其餘舉債；預算授權、逐年付款及戰機交付是不同里程碑。", "refs": [ "fightersBudgetPromulgated", "programHistoryLY", "programFinancingLY" ], "fiscalChannels": [ "特別預算", "軍事裝備採購", "歲計賸餘", "預算編列舉債" ], "amounts": [ { "value": 2472.2883, "unit": "億元", "stage": "法定預算", "scope": "2020–2026 年整期戰機採購" } ], "topic": "國防與軍購", "searchTerms": [ "國防", "軍費", "軍購" ], "projectId": "event-171", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "fightersBudgetPromulgated", "programHistoryLY", "programFinancingLY" ] } }, { "id": 115, "date": "2020-01-01", "datePrecision": "year", "dateLabel": "2020 年度", "label": "勞保基金首次年度撥補200億", "caption": [ "年度公務預算撥補", "200億元" ], "category": "社會保險", "status": "官方回溯年度撥補列數", "kind": "fact", "detail": "政府自2020年度起以公務預算逐年撥補勞保基金，當年列200億元。此處依勞動部2025年院會歷年表呈現，日期只代表年度，不代表1月1日一次入帳。撥補是公庫對基金的移轉，基金餘額還受保費、給付及投資影響，不能據此等額扣除精算責任。", "refs": [ "hist_labor_transfers" ], "fiscalChannels": [ "支出", "長期責任" ], "amounts": [ { "value": 200, "unit": "億元", "stage": "官方回溯年度政府撥補編列數", "scope": "2020年度勞工保險基金；不含雇主勞退提繳" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_labor_transfers" ] }, "projectId": "labor-insurance-annual-funding", "topic": "勞保與年金", "searchTerms": [] }, { "id": 215, "date": "2020-01-01", "datePrecision": "year", "dateLabel": "2020年起擴建", "label": "興達燃氣機組更新改建", "caption": [ "核定整期投資1,168.73億元" ], "category": "能源", "status": "擴建工程", "kind": "fact", "detail": "台電月刊記載興達新廠區於2020年開始擴建；立法院2025年3月評估記載原核定投資1,168億7,337萬4千元、計畫期程2018至2028年，並指出2023年底同意緩辦修正。此數是當時核定整期規模，不能當作2020年支出或宣稱為2026年最新決算；台電資本投資及其籌資須與中央政府公債分開追蹤。日期僅精確到年度。", "refs": [ "hsintaTPC", "hsintaPlanLY" ], "fiscalChannels": [ "國營投資" ], "projectId": "tpc-hsinta-gas-renewal", "amounts": [ { "value": 1168.73374, "unit": "億元", "stage": "原核定整期投資，2025年3月評估資料", "scope": "興達燃氣機組更新改建" } ], "topic": "天然氣與能源", "searchTerms": [ "天然氣", "接收站", "能源" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "hsintaTPC", "hsintaPlanLY" ] } }, { "id": 109, "date": "2020-03-13", "label": "防疫紓困特別預算600億三讀", "caption": [ "原始特別預算600億", "賸餘300億＋舉債300億" ], "category": "防疫與紓困", "status": "立法院三讀預算", "kind": "fact", "detail": "立法院於2020年3月13日三讀通過600億元防疫紓困特別預算，財源為以前年度歲計賸餘300億元及舉借債務300億元。這是原始法定預算額，並非當日已支出600億元，也不是全部以借款支應；後續追加額與最終決算另列節點。", "refs": [ "hist_covid_original" ], "fiscalChannels": [ "支出", "融資" ], "amounts": [ { "value": 600, "unit": "億元", "stage": "原始法定歲出預算", "scope": "中央政府防疫紓困特別預算；不含後續追加" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_covid_original" ] }, "projectId": "covid-relief-budget", "topic": "紓困與普發", "searchTerms": [] }, { "id": 313, "date": "2020-03-19", "label": "央行因應疫情宣布降息一碼", "caption": [ "調降0.25個百分點", "3月20日起實施" ], "category": "景氣與金融危機", "status": "央行決議公布", "kind": "fact", "detail": "中央銀行2020年3月19日因應疫情對全球供需與金融市場的衝擊，宣布政策利率調降0.25個百分點，重貼現率降至1.125%，自3月20日實施。這是貨幣政策，可能影響家戶、企業及政府融資成本，並非政府直接發放同額補助；時間線另列紓困預算，兩者不混為同一支出。", "refs": [ "ctx_cbc2020_decision", "ctx_cbc2020_rate" ], "fiscalChannels": [ "融資", "間接影響" ], "amountDisclosure": "not_applicable", "disclosure": { "status": "public", "scope": "央行政策利率調幅、生效日及決策理由公開", "explanation": "利率不是支出金額，沒有以降息幅度捏造財政成本。", "refs": [ "ctx_cbc2020_decision", "ctx_cbc2020_rate" ] }, "topic": "經濟危機與物價", "searchTerms": [], "projectId": "event-313" }, { "id": 314, "date": "2020-03-19", "label": "央行中小企業融通額度2000億", "caption": [ "初始專案轉融通額度", "可回收資金，非補助支出" ], "category": "景氣與金融危機", "status": "央行公布初始專案額度", "kind": "fact", "detail": "央行2020年3月19日公布中小企業專案融通，初始額度暫訂2000億元，透過銀行提供資金支援受疫情影響企業營運。這是央行對銀行的可回收融通安排，並非當日已貸滿額度，更不是政府無償紓困2000億元；後續提高額度或實際動用須另列版本與統計。", "refs": [ "ctx_cbc2020_decision" ], "fiscalChannels": [ "融資", "間接影響" ], "amountDisclosure": "public", "amounts": [ { "value": 2000, "unit": "億元", "stage": "2020年3月19日公布之初始專案融通額度", "scope": "央行向銀行轉融通的可回收資金額度；非補助、非已動用、非國債", "aggregation": "exclude_from_government_debt_total" } ], "disclosure": { "status": "public", "scope": "初始額度、融通規則及用途公開", "explanation": "此數是資金融通上限，不與政府紓困歲出或年度國債加總。", "refs": [ "ctx_cbc2020_decision" ] }, "topic": "經濟危機與物價", "searchTerms": [], "projectId": "event-314" }, { "id": 110, "date": "2020-04-23", "label": "紓困第1次追加案1500億", "caption": [ "行政院通過送審", "追加案擬全數舉債" ], "category": "防疫與紓困", "status": "當日為行政院送審預算案", "kind": "fact", "detail": "行政院於2020年4月23日通過防疫紓困特別預算第1次追加案，歲出編列1500億元，規劃全數舉債，涵蓋企業薪資與營運補貼、勞工生活補貼及防疫補償。此節點記錄送審當日版本；追加額包含後來實施的各項措施，不能再將子計畫加到整體預算總額。", "refs": [ "hist_covid_add1" ], "fiscalChannels": [ "支出", "融資" ], "amounts": [ { "value": 1500, "unit": "億元", "stage": "行政院送審追加預算案", "scope": "第1次追加歲出；不是累計總額或已執行額" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_covid_add1" ] }, "projectId": "covid-relief-budget", "topic": "紓困與普發", "searchTerms": [] }, { "id": 36, "date": "2020-07-15", "label": "振興三倍券開始使用", "caption": [ "振興三倍券", "開始領用" ], "category": "振興支出", "status": "開始發放與使用日", "kind": "fact", "detail": "因應疫情衝擊，振興三倍券開始發放及使用。一般領取方式為民眾支付 1,000 元取得 3,000 元券或數位等值回饋，弱勢對象另有補助；券面總額不等於政府單人補貼金額。", "refs": [ "triple2020", "tripleRules2020" ], "fiscalChannels": [ "特別預算執行" ], "topic": "紓困與普發", "projectId": "event-36", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "triple2020", "tripleRules2020" ] }, "searchTerms": [] }, { "id": 111, "date": "2020-10-23", "label": "紓困第2次追加2099.47億", "caption": [ "立法院三讀", "追加額2099.47億" ], "category": "防疫與紓困", "status": "立法院三讀預算", "kind": "fact", "detail": "2020年10月23日三讀防疫紓困第2次追加預算，追加歲出2099億4700萬元，擴充防疫及紓困振興措施。這是新增到原600億元及第1次追加1500億元之上的額度；與原預算、後續追加及最終決算存在承接關係，不是可全部再相加的不同支出系列。", "refs": [ "hist_covid_add2" ], "fiscalChannels": [ "支出", "融資" ], "amounts": [ { "value": 2099.47, "unit": "億元", "stage": "第2次追加法定預算", "scope": "中央防疫紓困特別預算之本次增額" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_covid_add2" ] }, "projectId": "covid-relief-budget", "topic": "紓困與普發", "searchTerms": [] }, { "id": 203, "date": "2020-11-24", "label": "國造潛艦原型艦開工", "caption": [ "493.62億元計畫的建造里程碑" ], "category": "國防", "status": "開工", "kind": "fact", "detail": "海軍於11月22日說明廠房建置、試製船段與主次裝備合約簽署等開工條件已備；總統府公報記載11月24日出席建造案開工典禮。此點追蹤原型艦493.61709億元計畫的執行進度，沒有另加一筆相同金額的支出。", "refs": [ "submarineStartNavy", "submarineStartPres", "submarinePrototypeMND" ], "fiscalChannels": [ "一般預算" ], "projectId": "indigenous-submarine-prototype", "topic": "國防與軍購", "searchTerms": [ "國防", "軍費", "軍購" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "submarineStartNavy", "submarineStartPres", "submarinePrototypeMND" ] } }, { "id": 252, "date": "2020-12-31", "datePrecision": "year", "dateLabel": "2020 年度", "label": "中油轉虧、台電仍有稅後盈餘", "caption": [ "中油約虧 73 億", "台電約賺 237 億" ], "category": "國營企業損益", "status": "年度稅後損益；非單日發生額", "kind": "fact", "detail": "2020 年官方資料顯示中油稅後淨損約 73 億元，台電稅後淨利約 237 億元。兩家公司面對的產品價格、成本、產銷與政策負擔不同，不能把兩家公司全年表現視為完全相同。", "refs": [ "cpc2021CSR", "tp2020Shareholders" ], "fiscalChannels": [ "國營企業年度損益", "油氣與電價成本" ], "topic": "國營事業財務", "searchTerms": [], "projectId": "event-252", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "cpc2021CSR", "tp2020Shareholders" ] } }, { "id": 116, "date": "2021-01-01", "datePrecision": "year", "dateLabel": "2021 年度", "label": "勞保年度撥補220億", "caption": [ "官方回溯列數", "220億元" ], "category": "社會保險", "status": "官方回溯年度撥補列數", "kind": "fact", "detail": "勞動部官方歷年表列2021年度政府撥補勞保基金220億元，較前年度200億元增加。這是年度公庫挹注勞保的額度，並非新增加的私人債務；對全政府財政觀察還須避免將政府支出與基金收到的同筆款項重複加總。日期僅定位年度，未宣稱單一撥款日。", "refs": [ "hist_labor_transfers" ], "fiscalChannels": [ "支出", "長期責任" ], "amounts": [ { "value": 220, "unit": "億元", "stage": "官方回溯年度政府撥補編列數", "scope": "2021年度勞工保險基金" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_labor_transfers" ] }, "projectId": "labor-insurance-annual-funding", "topic": "勞保與年金", "searchTerms": [] }, { "id": 273, "date": "2021-01-01", "label": "健保費率回升至5.17%", "caption": [ "一般4.69%→5.17%；補充1.91%→2.11%" ], "category": "健保", "status": "費率調整生效", "kind": "fact", "detail": "健保署保費計算說明記載，自2021年1月1日一般保險費率由4.69%調整至5.17%；衛福部統計資料記載補充保險費率同時由1.91%連動調整至2.11%。此事件提高健保保費收入，分別影響被保險人、雇主及政府分擔，不能全列為政府支出或負債。", "refs": [ "nhi2021RateNHI", "nhi2021SupplementMOHW" ], "fiscalChannels": [ "社會保險" ], "projectId": "nhi-premium-financing", "topic": "健保與醫療", "searchTerms": [], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "nhi2021RateNHI", "nhi2021SupplementMOHW" ] } }, { "id": 168, "date": "2021-02-09", "label": "公布前瞻第 3 期特別預算", "caption": [ "前瞻第 3 期預算", "2021–22 共 2298.30 億" ], "category": "前瞻建設", "status": "法定預算公布日", "kind": "fact", "detail": "公布 2021–2022 年前瞻第 3 期特別預算，法定總額 2,298.30463 億元。建設分年執行，不能把兩年總額全部當作公布當年的實際支出或直接加到現有債務餘額。", "refs": [ "foresight3Promulgated", "programHistoryLY", "foresightPolicyEY" ], "fiscalChannels": [ "特別預算", "公共建設支出" ], "amounts": [ { "value": 2298.30463, "unit": "億元", "stage": "法定預算", "scope": "2021–2022 年第 3 期整筆預算" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-168", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "foresight3Promulgated", "programHistoryLY", "foresightPolicyEY" ] } }, { "id": 210, "date": "2021-05-03", "label": "行政院宣布三接再外推", "caption": [ "設計變更牽動投資額與工期" ], "category": "能源", "status": "方案宣布", "kind": "fact", "detail": "行政院宣布工業港再外推455公尺，並說明工期延展、工程經費增加。中油後續依此外推方案辦理第3次計畫修正。這是導致計畫成本與排程改變的事件；修正後總額另在2022年節點呈現，不將每次方案變更都當作新增一個完整計畫。", "refs": [ "thirdGasOutpush", "thirdGasBudgetRevision" ], "fiscalChannels": [ "國營投資" ], "projectId": "cpc-third-lng-terminal", "topic": "天然氣與能源", "searchTerms": [ "天然氣", "接收站", "能源" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "thirdGasOutpush", "thirdGasBudgetRevision" ] } }, { "id": 128, "date": "2021-05-28", "label": "國產新冠疫苗預採購簽約", "caption": [ "高端、聯亞各500萬劑", "擴充選項與實際交貨分開" ], "category": "疫苗與公衛", "status": "預採購契約簽署", "kind": "fact", "detail": "疾管署2021年5月28日與高端、聯亞各簽預採購500萬劑契約，另各有500萬劑後續擴充選項。預採購、擴充權利、取得授權及實際交貨是不同階段，不能將選項視為已付款或已到貨。此節點僅列官方確認的契約數量，未推估未公開單價或整筆預算。", "refs": [ "hist_vaccine_domestic" ], "fiscalChannels": [ "支出" ], "disclosure": { "status": "partial", "scope": "兩家預採購數量已公開；本條目未收錄兩份完整契約及各期付款", "explanation": "採購數量有疾管署2021年公告。高端合約已於2024年1月16日提前公開，不應沿用舊標籤稱仍保密；聯亞其餘契約與執行明細本次未完整取得，未據此認定保密。", "refs": [ "hist_vaccine_domestic", "hist_vaccine_medigen_public" ] }, "projectId": "medigen-vaccine-contract", "topic": "健保與醫療", "searchTerms": [] }, { "id": 112, "date": "2021-06-18", "label": "紓困4.0追加2594.99億", "caption": [ "第3次追加三讀", "額度上限與預算分開" ], "category": "防疫與紓困", "status": "立法院三讀預算", "kind": "fact", "detail": "因本土疫情升溫，立法院於2021年6月18日通過第3次追加預算2594億9900萬元，作為防疫與紓困4.0措施財源。特別條例所定8400億元是可編列的法律上限，並非這次追加金額或當年實際支出；實際執行須再依特別決算查核。", "refs": [ "hist_covid_add3" ], "fiscalChannels": [ "支出", "融資" ], "amounts": [ { "value": 2594.99, "unit": "億元", "stage": "第3次追加法定預算", "scope": "本次追加額；不是8400億元特別條例上限" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_covid_add3" ] }, "projectId": "covid-relief-budget", "topic": "紓困與普發", "searchTerms": [] }, { "id": 108, "date": "2021-07-01", "label": "房地合一稅2.0施行", "caption": [ "延長短期持有課稅範圍", "預售及特定股權納管" ], "category": "稅制與收入", "status": "制度施行", "kind": "fact", "detail": "房地合一稅2.0於2021年4月28日公布，7月1日起施行，調整短期交易適用期間與稅率，並將預售房地及符合條件的股權交易納入規範。這是財政收入與不動產交易誘因的變動；實徵稅收亦受交易量、價格及持有期間影響，不能把修法直接換算為固定年度增收。", "refs": [ "hist_house_tax" ], "fiscalChannels": [ "收入", "間接影響" ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_house_tax" ] }, "topic": "房價與住宅", "searchTerms": [ "房價", "房貸", "住宅" ], "projectId": "event-108" }, { "id": 129, "date": "2021-07-21", "label": "莫德納3500萬劑供應約", "caption": [ "2022–2023分批供應", "契約量不等於當日支出" ], "category": "疫苗與公衛", "status": "分年供應契約簽署", "kind": "fact", "detail": "衛福部官方報告記錄，疾管署於2021年7月21日與莫德納簽署2022及2023年合計3500萬劑COVID-19疫苗分批供應契約。這是跨年度採購安排，不能全數記成2021年現金支出；本節點不填未公開單價，也不以整體防疫預算替代疫苗採購支出。", "refs": [ "hist_vaccine_moderna" ], "fiscalChannels": [ "支出" ], "disclosure": { "status": "official_withheld", "scope": "莫德納個別採購契約商業條件及單價；採購數量另已公開", "explanation": "2024年1月9日行政院專案報告明載各款疫苗契約附保密條款、外國廠商要求不得片面公開。這是官方所述限制，並非網站讀取失敗；本次未取得該案後續正式解密公告，狀態以引用文件版本為準，不宣稱永久保密。", "refs": [ "hist_vaccine_moderna", "hist_vaccine_disclosure_2024" ] }, "topic": "健保與醫療", "searchTerms": [], "projectId": "event-129" }, { "id": 315, "date": "2021-08-17", "label": "海地震災援助50萬美元", "caption": [ "現金援助及物資分開", "友邦人道賑災" ], "category": "外交與國際援助", "status": "外交部已捐助公告", "kind": "fact", "detail": "外交部2021年8月17日宣布，已捐助海地地震賑災50萬美元，並另辦理醫療及生活物資啟運。50萬美元為公告中的現金援助，不能把未公布估價的物資混成同一精確合計；援助屬公共支出，但是否由稅收、既有預算或借款支應，不能僅由捐款公告推定。", "refs": [ "ctx_haiti2021" ], "fiscalChannels": [ "支出" ], "amountDisclosure": "public", "amounts": [ { "value": 0.005, "unit": "億美元", "stage": "外交部2021年8月17日公告已捐助", "scope": "海地地震現金賑災50萬美元；另有物資但此數不含其估價", "aggregation": "do_not_add_to_oda_again" } ], "disclosure": { "status": "public", "scope": "50萬美元現金援助與物資啟運內容公開", "explanation": "公開金額僅代表本次現金賑災，不是該國全年全部援助，美元也未以未註明匯率轉換臺幣。", "refs": [ "ctx_haiti2021" ] }, "topic": "援外與外交", "searchTerms": [ "邦交國", "捐錢", "捐款", "援助" ], "projectId": "event-315" }, { "id": 37, "date": "2021-10-08", "label": "振興五倍券開始使用", "caption": [ "振興五倍券", "每人5,000元" ], "category": "振興支出", "status": "開始使用日", "kind": "fact", "detail": "振興五倍券開始使用，提供每人 5,000 元紙本或數位額度，使用期限至 2022 年 4 月 30 日。其政策支出與資金來源須依預決算認定，不能直接與某年度未償債務重複相加。", "refs": [ "five2021" ], "fiscalChannels": [ "特別預算執行" ], "topic": "紓困與普發", "projectId": "event-37", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "five2021" ] }, "searchTerms": [] }, { "id": 113, "date": "2021-12-10", "label": "紓困第4次追加1598.93億", "caption": [ "原案1600億經刪減", "法定財源全數舉債" ], "category": "防疫與紓困", "status": "立法院三讀預算", "kind": "fact", "detail": "立法院於2021年12月10日三讀通過第4次追加預算，將原案1600億元減為1598億9300萬元，法定財源全數以舉借債務支應。此輪追加與五倍券及其他振興、防治措施相關；五倍券為其中子措施，與本次整筆追加額不能重複加總。", "refs": [ "hist_covid_add4" ], "fiscalChannels": [ "支出", "融資" ], "amounts": [ { "value": 1598.93, "unit": "億元", "stage": "第4次追加法定預算", "scope": "本次追加額；含多項防疫及紓困振興措施" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_covid_add4" ] }, "projectId": "covid-relief-budget", "topic": "紓困與普發", "searchTerms": [] }, { "id": 38, "date": "2021-12-18", "label": "核四及三接公投", "caption": [ "核四、三接公投", "投票結果不通過" ], "category": "能源公投", "status": "投票日；2021-12-24 公告結果", "kind": "fact", "detail": "全國性公投第 17 至 20 案投票，包含重啟核四與第三天然氣接收站遷離藻礁等議題，四案結果皆為不通過。各案主文與正反意見見公報；投票結果與工程後續許可、進度分別記錄。", "refs": [ "referendum2021", "referendumTopics2021" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-38", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "referendum2021", "referendumTopics2021" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 117, "date": "2022-01-01", "datePrecision": "year", "dateLabel": "2022 年度", "label": "勞保年度撥補300億", "caption": [ "官方回溯列數", "300億元" ], "category": "社會保險", "status": "官方回溯年度撥補列數", "kind": "fact", "detail": "2022年度政府撥補勞保基金列300億元，沿用公務預算逐年挹注方式。這項支出用來穩定基金資金流量，並不能單獨解決人口結構、給付承諾與保費收入之間的長期差距。金額採官方回溯年度列數，並未將年度額度當作1月1日已全額執行。", "refs": [ "hist_labor_transfers" ], "fiscalChannels": [ "支出", "長期責任" ], "amounts": [ { "value": 300, "unit": "億元", "stage": "官方回溯年度政府撥補編列數", "scope": "2022年度勞工保險基金" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_labor_transfers" ] }, "projectId": "labor-insurance-annual-funding", "topic": "勞保與年金", "searchTerms": [] }, { "id": 120, "date": "2022-01-01", "label": "軍公教通案調薪4%", "caption": [ "自2022年1月1日實施", "持續性人事支出" ], "category": "人事與福利", "status": "待遇調整施行", "kind": "fact", "detail": "軍公教人員自2022年1月1日起通案調薪4%，政策說明包含技工、工友、駕駛及約聘僱人員。調薪會影響中央與地方後續人事費基礎，不能只看公布當年的一次性金額。此事件僅記錄核定調幅與生效日，實際經費須由各年度預決算的人事費核對。", "refs": [ "hist_salary_2022" ], "fiscalChannels": [ "支出" ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_salary_2022" ] }, "topic": "政府財政與稅制", "searchTerms": [], "projectId": "event-120" }, { "id": 317, "date": "2022-01-01", "datePrecision": "year", "dateLabel": "2022 年度", "label": "政府開發援助約4.32億美元", "caption": [ "ODA年度統計", "含友邦、友好國與雙多邊" ], "category": "外交與國際援助", "status": "外交部年度統計回溯", "kind": "fact", "detail": "外交部2024年度報告回溯列2022年政府開發援助ODA約4.32億美元。ODA涵蓋友邦、友好國家及雙邊、多邊合作，包含不同援助形式與相關費用，不能全部稱為給邦交國的現金捐款；個別專案若已在ODA內，就不再相加。年度資料不代表1月1日一次支付。", "refs": [ "ctx_oda_2024report" ], "fiscalChannels": [ "支出" ], "amountDisclosure": "public", "amounts": [ { "value": 4.32, "unit": "億美元", "stage": "2022年度ODA統計概數；2024年度報告回溯", "scope": "全政府開發援助統計，非僅邦交國現金捐贈、非新增國債", "aggregation": "includes_project_subitems" } ], "disclosure": { "status": "public", "scope": "年度ODA合計公開；本數不提供每一專案付款明細", "explanation": "依年度報告相同統計口徑列示，保留美元原幣；不與已含其中的援助專案再加總。", "refs": [ "ctx_oda_2024report" ] }, "projectId": "official-development-assistance", "topic": "援外與外交", "searchTerms": [ "邦交國", "捐錢", "捐款", "援助" ] }, { "id": 172, "date": "2022-01-28", "label": "公布海空戰力提升採購特別預算", "caption": [ "海空戰力提升採購", "2022–26 共 2369.60 億" ], "category": "國防採購", "status": "法定預算公布日；非採購全數交付", "kind": "fact", "detail": "公布 2022–2026 年海空戰力提升計畫採購特別預算，法定 2,369.59997 億元，財源全數以舉債編列。支出涵蓋精準飛彈、艦艇及相關系統等採購，與新式戰機特別預算分列。", "refs": [ "seaAirBudgetPromulgated", "programHistoryLY", "programFinancingLY" ], "fiscalChannels": [ "特別預算", "軍事裝備採購", "預算編列舉債" ], "amounts": [ { "value": 2369.59997, "unit": "億元", "stage": "法定預算", "scope": "2022–2026 年整期海空採購" } ], "topic": "國防與軍購", "searchTerms": [ "國防", "軍費", "軍購" ], "projectId": "event-172", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "seaAirBudgetPromulgated", "programHistoryLY", "programFinancingLY" ] } }, { "id": 211, "date": "2022-03-21", "label": "三接修正投資額約965.62億元", "caption": [ "整期核定額；不是當年支出" ], "category": "能源", "status": "修正投資計畫", "kind": "fact", "detail": "經濟部轉載中油說明：三接第3次修正將660億餘元調增為965億餘元，行政院於2022年3月21日函復；新增約305億元分配至2024至2029年度。審計部111年度報告列修正投資965億6,243萬餘元，執行期程2016年7月至2029年12月。此處965.6243億元為公告精度約數的整期投資，不是2022年現金支出，亦不能再加上原600或660億元。", "refs": [ "thirdGasBudgetRevision", "thirdGasAudit" ], "fiscalChannels": [ "國營投資" ], "projectId": "cpc-third-lng-terminal", "amounts": [ { "value": 965.6243, "unit": "億元", "stage": "第3次修正後核定投資約數，111年度審計口徑", "scope": "三接整期投資" } ], "topic": "天然氣與能源", "searchTerms": [ "天然氣", "接收站", "能源" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "thirdGasBudgetRevision", "thirdGasAudit" ] } }, { "id": 39, "date": "2022-03-30", "label": "2050 淨零路徑公布", "caption": [ "2050淨零路徑", "與策略公布" ], "category": "能源政策", "status": "政策路徑公布日", "kind": "fact", "detail": "政府公布臺灣 2050 淨零排放路徑及策略，以能源、產業、生活與社會四大轉型，搭配科技研發與氣候法制推動。這是政策路徑公告，2050 年目標仍屬未來目標。", "refs": [ "netzero2022" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-39", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "netzero2022" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 307, "date": "2022-04-30", "label": "移工留才久用方案上路", "caption": [ "符合條件者轉中階技術", "並非首次開放移工" ], "category": "移工與勞動政策", "status": "制度實施", "kind": "fact", "detail": "2022年4月30日起實施移工留才久用方案，讓符合年資、薪資與技術條件的資深移工及符合資格僑外生，由雇主申請轉任中階技術工作。這是既有移工制度的留用改革，並非臺灣首次開放移工；對財政的影響應分別查行政成本、費收、稅收與社保，不能以人數推算固定欠款。", "refs": [ "ctx_migrant_retention2022" ], "fiscalChannels": [ "收入", "支出", "間接影響" ], "amountDisclosure": "not_found", "disclosure": { "status": "public", "scope": "生效日、資格及申請制度公開", "explanation": "本官方公告未彙整全政府淨財政影響額，沒有由政策規則推算新增債務。", "refs": [ "ctx_migrant_retention2022" ] }, "topic": "移工與勞動", "searchTerms": [ "外勞", "開放外勞", "移工" ], "projectId": "event-307" }, { "id": 503, "date": "2022-07-01", "label": "300億擴大租金補貼開辦", "caption": [ "租屋家庭補貼", "方案規模與實際核付另列" ], "category": "住宅補貼", "topic": "房價與住宅", "kind": "fact", "status": "專案開辦日", "detail": "內政部公告確認2022年7月1日開辦300億元中央擴大租金補貼專案，後續續辦及調整申請資格。300億元是此專案公開名稱與政策規模，並非開辦日已支付額；實際年度核定戶數、核付補貼及稅賦優惠應依各年度決算另核對。", "refs": [ "reviewRent2022", "reviewHousingEY" ], "projectId": "expanded-rental-subsidy", "amounts": [ { "value": 300, "unit": "億元", "stage": "專案公開政策規模；非當日實支或本頁核定的整期決算", "scope": "300億元中央擴大租金補貼專案；年度核付仍須另核對" } ], "fiscalChannels": [ "住宅補貼支出" ], "searchTerms": [ "租補", "租金補貼", "租屋", "居住正義" ], "disclosure": { "status": "partial", "scope": "開辦日、專案規模及政策內容公開；此節點不含逐年度核付決算", "explanation": "政策規模不能當成當日或每年固定已支付金額。", "refs": [ "reviewRent2022", "reviewHousingEY" ] }, "reviewedAt": "2026-10-25" }, { "id": 123, "date": "2022-08-25", "label": "2023長照經費案649億", "caption": [ "2023年度預算案", "跨總預算、前瞻與基金" ], "category": "人事與福利", "status": "行政院送審預算案版本", "kind": "fact", "detail": "行政院2022年8月25日通過2023年度總預算及前瞻第4期預算案，當時說明長照服務經費649億元。這是送審當日的跨部會口徑，包含總預算、前瞻及基金，並非全部編在中央總預算同一科目；後續法定預算、決算及其他統計口徑可能不同。", "refs": [ "hist_care_2023_proposal" ], "fiscalChannels": [ "支出" ], "amounts": [ { "value": 649, "unit": "億元", "stage": "2022年8月25日行政院提出之2023年度預算案概數", "scope": "長照跨部會經費，含總預算、前瞻及基金；非決算" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_care_2023_proposal" ] }, "topic": "健保與醫療", "searchTerms": [], "projectId": "event-123" }, { "id": 130, "date": "2022-09-30", "label": "新冠疫苗相關執行約498億", "caption": [ "累計截至9月30日", "含採購配套與施打作業" ], "category": "疫苗與公衛", "status": "官方報告之累計執行概數", "kind": "fact", "detail": "衛福部在2022年10月6日向立法院報告，截至9月30日新冠疫苗相關經費執行約498億元，含採購及冷鏈、處置費、針具、救濟金等約435億元，以及施打作業約63億元。此為累計執行口徑，非單純疫苗貨款、非單一年支出，亦非整體防疫紓困經費。", "refs": [ "hist_vaccine_execution", "hist_vaccine_execution_mohw" ], "fiscalChannels": [ "支出" ], "amounts": [ { "value": 498, "unit": "億元", "stage": "截至2022年9月30日累計經費執行概數", "scope": "COVID-19疫苗採購等配套約435億元與施打作業約63億元；不是純疫苗貨款" } ], "disclosure": { "status": "partial", "scope": "累計總執行概數與兩大類分項公開；各廠牌單價及逐筆付款未由此表揭露", "explanation": "498億元是官方公開報告中的累計執行口徑，包含多種配套與施打費，無法由此還原個別廠牌貨款或單價；未公開細項不影響此總額公開。", "refs": [ "hist_vaccine_execution", "hist_vaccine_disclosure_2024", "hist_vaccine_execution_mohw" ] }, "topic": "健保與醫療", "searchTerms": [], "projectId": "event-130" }, { "id": 253, "date": "2022-12-31", "datePrecision": "year", "dateLabel": "2022 年度", "label": "能源成本衝擊：中油與台電年度巨虧", "caption": [ "中油約虧 1862 億", "台電約虧 2263 億" ], "category": "國營企業損益", "status": "年度稅後淨損；非政府當年新增公債", "kind": "fact", "detail": "官方公司資料列 2022 年中油稅後虧損約 1,862 億元、台電約 2,263 億元。台電說明國際燃料價格上漲使發電與購電燃料成本大幅增加；公司損失對財務與資金調度形成壓力，但不能將損失額直接當作政府公債新增額。", "refs": [ "cpc2024CSR", "tp2022Shareholders" ], "fiscalChannels": [ "國營企業年度損益", "能源成本", "企業融資壓力" ], "topic": "國營事業財務", "searchTerms": [], "projectId": "event-253", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "cpc2024CSR", "tp2022Shareholders" ] } }, { "id": 118, "date": "2023-01-01", "datePrecision": "year", "dateLabel": "2023 年度", "label": "勞保年度撥補550億", "caption": [ "含疫後特別預算100億", "官方回溯及執行報告" ], "category": "社會保險", "status": "官方回溯列數；執行報告交叉核對", "kind": "fact", "detail": "勞動部2025年歷年表列2023年度勞保撥補550億元，含疫後特別預算年度分配100億元；2024年提交立法院的報告亦列2023年政府撥補550億元。此數與較早新聞或預算案階段的規劃額可能不同，故明列採用版本，並避免將所含特別預算再加一次。", "refs": [ "hist_labor_transfers", "hist_labor_2023_actual" ], "fiscalChannels": [ "支出", "長期責任" ], "amounts": [ { "value": 550, "unit": "億元", "stage": "年度撥補；官方回溯表與次年執行報告", "scope": "2023年度勞保，含疫後特別預算100億元" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_labor_transfers", "hist_labor_2023_actual" ] }, "projectId": "labor-insurance-annual-funding", "topic": "勞保與年金", "searchTerms": [] }, { "id": 212, "date": "2023-01-01", "datePrecision": "year", "dateLabel": "2023年度預算案", "label": "洲際LNG接收站投資計畫", "caption": [ "當期規劃949.32億元" ], "category": "能源", "status": "年度預算案新增專案", "kind": "fact", "detail": "立法院對中油2023年度營業預算案的評估列洲際接收站總投資949億3,165萬8千元，其中規劃自有資金355億9,103萬7千元、舉債593億4,062萬1千元，舉債比率62.51%。這是當期國營事業投資及融資規劃，不代表公司已借入全部款項，也不是中央政府公債餘額；後續環評、工期與計畫修正需另核對。日期僅定位預算年度。", "refs": [ "intercontinentalGasLY" ], "fiscalChannels": [ "國營投資" ], "projectId": "cpc-intercontinental-lng-terminal", "amounts": [ { "value": 949.31658, "unit": "億元", "stage": "2023年度預算案之整期投資規劃", "scope": "洲際LNG接收站" }, { "value": 593.40621, "unit": "億元", "stage": "整期融資規劃，未當作實際借款", "scope": "包含在949.31658億元投資之內" } ], "topic": "天然氣與能源", "searchTerms": [ "天然氣", "接收站", "能源" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "intercontinentalGasLY" ] } }, { "id": 318, "date": "2023-01-01", "datePrecision": "year", "dateLabel": "2023 年度", "label": "政府開發援助約4.68億美元", "caption": [ "ODA年度統計", "不是單一國家援助額" ], "category": "外交與國際援助", "status": "外交部年度統計回溯", "kind": "fact", "detail": "外交部年度統計列2023年ODA約4.68億美元，為全政府對外開發合作的統計口徑，並非僅外交部預算或只對邦交國付款。此數與受援國別、部門及個別專案各有不同範圍；不能在年度ODA之外再加所有子計畫，也不能把它直接列作新借國債。", "refs": [ "ctx_oda_2024report" ], "fiscalChannels": [ "支出" ], "amountDisclosure": "public", "amounts": [ { "value": 4.68, "unit": "億美元", "stage": "2023年度ODA統計概數；2024年度報告回溯", "scope": "全政府開發援助，含各類合作而非單一國家現金捐款", "aggregation": "includes_project_subitems" } ], "disclosure": { "status": "public", "scope": "年度ODA合計公開", "explanation": "年度定位不是付款日，統計額不是政府債務餘額；不以未標註匯率換算臺幣。", "refs": [ "ctx_oda_2024report" ] }, "projectId": "official-development-assistance", "topic": "援外與外交", "searchTerms": [ "邦交國", "捐錢", "捐款", "援助" ] }, { "id": 169, "date": "2023-01-19", "label": "公布前瞻第 4 期特別預算", "caption": [ "前瞻第 4 期預算", "2023–24 共 2098.33 億" ], "category": "前瞻建設", "status": "法定預算公布日", "kind": "fact", "detail": "總統公布 2023–2024 年前瞻第 4 期特別預算，法定 2,098.32555 億元。除原有建設外，政策加強淨零轉型相關基礎建設；實際資金支用應看逐年會計報告與決算。", "refs": [ "foresight4Promulgated", "programHistoryLY", "foresightPolicyEY" ], "fiscalChannels": [ "特別預算", "公共建設支出", "能源與淨零建設" ], "amounts": [ { "value": 2098.32555, "unit": "億元", "stage": "法定預算", "scope": "2023–2024 年第 4 期整筆預算" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-169", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "foresight4Promulgated", "programHistoryLY", "foresightPolicyEY" ] } }, { "id": 40, "date": "2023-02-15", "label": "氣候變遷因應法公布", "caption": [ "氣候變遷因應法", "2050淨零入法" ], "category": "氣候法規", "status": "修法公布日", "kind": "fact", "detail": "溫室氣體減量及管理法修正並更名為氣候變遷因應法，將 2050 年溫室氣體淨零排放目標納入法律，並建立碳費等制度依據。立法日期與碳費實際徵收時程應分開判讀。", "refs": [ "climate2023" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-40", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "climate2023" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 126, "date": "2023-03-24", "label": "疫後特別預算3798.8億三讀", "caption": [ "含普發6000與勞健保、台電", "財源後改全以賸餘支應" ], "category": "特別預算", "status": "立法院三讀預算；後續財源調整", "kind": "fact", "detail": "2023年3月24日三讀疫後特別預算3798.8億元，含普發6000元及勞保、健保、台電等挹注。初編賸餘1800億元及借款1998.8億元，主計總處績效報告指出後依優先移用賸餘規定改以以前年度歲計賸餘支應、不再舉借債務。子項已包含在全案內。", "refs": [ "hist_postcovid", "postCovidBudgetEY", "programHistoryLY", "programFinancingLY" ], "fiscalChannels": [ "支出", "融資" ], "amounts": [ { "value": 3798.8, "unit": "億元", "stage": "法定特別預算；財源依後續官方執行說明調整", "scope": "2023至2025疫後特別預算全案，含普發6000等子項" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_postcovid" ] }, "topic": "紓困與普發", "searchTerms": [], "projectId": "event-126" }, { "id": 41, "date": "2023-04-06", "label": "普發 6,000 元入帳排程", "caption": [ "普發6,000元", "分批入帳" ], "category": "普發現金", "status": "公告入帳排程；部分銀行提前", "kind": "fact", "detail": "2023 年普發現金 6,000 元，官方公告直接入帳及部分登記入帳自 4 月 6 日起辦理，部分金融機構提前加速入帳；ATM 領現自 4 月 10 日、郵局自 4 月 17 日開放。本節點依公告排程定位。", "refs": [ "cash2023", "cashEarly2023" ], "amounts": [ { "value": 1416.46412, "unit": "億元", "stage": "三讀核列預算", "scope": "2023普發六千子項" } ], "fiscalChannels": [ "特別預算執行" ], "topic": "紓困與普發", "projectId": "event-41", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "cash2023", "cashEarly2023" ] }, "searchTerms": [] }, { "id": 504, "date": "2023-07-01", "label": "新進公教退撫個人專戶上路", "caption": [ "新進人員採確定提撥架構", "原制度責任未因此消失" ], "category": "退休制度", "topic": "勞保與年金", "kind": "fact", "status": "公教個人專戶制正式運作", "detail": "退撫基金管理局確認，新進公教人員個人專戶制自2023年7月1日正式運作。公務人員法規以本俸加一倍的15%為提撥基準，由政府負擔65%、人員負擔35%；這是新制提撥安排，不能推論舊制未提存責任已清償或全部人員退休制度同日轉換。", "refs": [ "reviewPensionDCStart", "reviewPensionDCLaw" ], "projectId": "civil-service-defined-contribution", "fiscalChannels": [ "政府退休提撥", "長期給付制度" ], "searchTerms": [ "公教", "退撫", "個人專戶", "年金", "確定提撥" ], "disclosure": { "status": "public", "scope": "制度運作起日及公務人員法定提撥比例", "explanation": "比例說明針對引用的公務人員法規；未把新制與舊制精算責任混為同一筆資產負債。", "refs": [ "reviewPensionDCStart", "reviewPensionDCLaw" ] }, "reviewedAt": "2026-10-25" }, { "id": 309, "date": "2023-08-01", "label": "新青安房貸精進方案實施", "caption": [ "每戶最高1000萬元", "貸款本金與利息補貼分開" ], "category": "住房與信用", "status": "優惠貸款措施實施", "kind": "fact", "detail": "新青安精進方案自2023年8月1日起實施，調高每戶貸款上限至1000萬元、最長40年及寬限期5年，並提供利息補貼。每戶貸款上限是銀行對借款人的授信條件，不是政府總預算；公共財政成本須另看利息補貼實支，不能把全部房貸本金當作政府支出或國債。", "refs": [ "ctx_housing_loan2023" ], "fiscalChannels": [ "支出", "間接影響" ], "amountDisclosure": "not_found", "disclosure": { "status": "partial", "scope": "方案條件與利息補貼措施公開；本條目未取得跨年實支合計", "explanation": "最高1000萬元為每戶授信上限；未混同為整案公庫支出。", "refs": [ "ctx_housing_loan2023" ] }, "topic": "房價與住宅", "searchTerms": [ "房價", "房貸", "住宅" ], "projectId": "event-309" }, { "id": 204, "date": "2023-09-28", "label": "海鯤軍艦命名暨下水典禮", "caption": [ "原型艦後續仍須測試與海試" ], "category": "國防", "status": "命名與下水典禮", "kind": "fact", "detail": "總統府記載9月28日舉行潛艦原型艦命名暨下水典禮，命名『海鯤軍艦』。當日致詞亦說明後續還有裝備安裝、測試及海試；典禮不等於完成驗收、付款結清或正式服役。與2019年原型艦籌建屬同一計畫，不重複計入493.62億元。", "refs": [ "submarineNaming", "submarinePrototypeMND" ], "fiscalChannels": [ "一般預算" ], "projectId": "indigenous-submarine-prototype", "topic": "國防與軍購", "searchTerms": [ "國防", "軍費", "軍購" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "submarineNaming", "submarinePrototypeMND" ] } }, { "id": 114, "date": "2023-10-12", "label": "防疫紓困院編決算8351億", "caption": [ "2020–2023全期決算", "不是2023單年支出" ], "category": "防疫與紓困", "status": "行政院通過院編特別決算", "kind": "fact", "detail": "2023年10月12日行政院通過防疫紓困特別決算並送監察院。院編歲出約8351億元，其中防治約2280億元、紓困振興約6071億元。這是原預算與4次追加整段執行期間的決算，不是2023年單年支出；也不能在歷次預算額之外再加一次。", "refs": [ "hist_covid_final", "hist_covid_final_slides" ], "fiscalChannels": [ "支出" ], "amounts": [ { "value": 8351, "unit": "億元", "stage": "行政院編製特別決算概數；非本節點所指審定決算", "scope": "2020年至2023年6月底整段防疫紓困特別預算；含歷次追加" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_covid_final", "hist_covid_final_slides" ] }, "projectId": "covid-relief-budget", "topic": "紓困與普發", "searchTerms": [] }, { "id": 308, "date": "2023-12-06", "label": "移工留才久用服務中心成立", "caption": [ "單一服務窗口", "留才申辦與諮詢" ], "category": "移工與勞動政策", "status": "服務中心揭牌", "kind": "fact", "detail": "勞動部移工留才久用服務中心於2023年12月6日正式揭牌，提供留才制度的申辦與諮詢服務。這是公共服務與行政執行節點，與2022年方案生效分開；未取得服務中心獨立營運費時，不將整個勞動部、移工或就業基金的預算全歸為中心支出。", "refs": [ "ctx_migrant_center2023" ], "fiscalChannels": [ "支出", "間接影響" ], "amountDisclosure": "not_found", "disclosure": { "status": "partial", "scope": "中心成立及服務內容公開；本次未取得獨立營運費", "explanation": "未查得單一中心總成本，不代表政府聲明保密。", "refs": [ "ctx_migrant_center2023" ] }, "topic": "移工與勞動", "searchTerms": [ "外勞", "開放外勞", "移工" ], "projectId": "event-308" }, { "id": 119, "date": "2024-01-01", "datePrecision": "year", "dateLabel": "2024 年度", "label": "勞保年度撥補1300億", "caption": [ "公務預算1200億", "疫後特別預算100億" ], "category": "社會保險", "status": "官方回溯年度撥補列數", "kind": "fact", "detail": "官方歷年表列2024年度政府撥補勞保1300億元，其中公務預算1200億元、疫後特別預算100億元。日期表示年度而非實際撥款日；這是政府支出及社保財源的交會項目，不應在年度總預算支出、疫後預算及基金收入三處再各加一次來計算國家欠款。", "refs": [ "hist_labor_transfers" ], "fiscalChannels": [ "支出", "長期責任" ], "amounts": [ { "value": 1300, "unit": "億元", "stage": "官方回溯年度政府撥補編列數", "scope": "2024年度勞保，公務預算1200億元加疫後特別預算100億元" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_labor_transfers" ] }, "projectId": "labor-insurance-annual-funding", "topic": "勞保與年金", "searchTerms": [] }, { "id": 121, "date": "2024-01-01", "label": "軍公教待遇調整4%", "caption": [ "俸額與相關加給調整", "2024年起實施" ], "category": "人事與福利", "status": "待遇調整施行", "kind": "fact", "detail": "2024年軍公教待遇自1月1日起調整4%，人事總處說明涵蓋俸薪額、專業或學術研究加給及主管職務加給等項目。另有特定職類加給調整，不能全部等同通案4%。政策增加後續人事支出基礎，應對照各年度預決算，未在此推算未經官方確認的總成本。", "refs": [ "hist_salary_2024" ], "fiscalChannels": [ "支出" ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_salary_2024" ] }, "topic": "政府財政與稅制", "searchTerms": [], "projectId": "event-121" }, { "id": 124, "date": "2024-01-01", "datePrecision": "year", "dateLabel": "2024 年度", "label": "長照年度經費876億", "caption": [ "跨部會長照經費", "年度預算口徑" ], "category": "人事與福利", "status": "官方說明年度經費；非決算", "kind": "fact", "detail": "行政院2024年施政成果報告列當年度長照經費876億元，呈現高齡照顧服務的持續性財政需求。該數是跨部會長照經費，並非僅長照服務發展基金，也不是新增政府借款。日期僅標示年度，實際支用應另核對各機關及基金決算，不能再與其中的基金支出相加。", "refs": [ "hist_care_2024" ], "fiscalChannels": [ "支出", "長期責任" ], "amounts": [ { "value": 876, "unit": "億元", "stage": "官方說明之2024年度經費概數", "scope": "跨部會長照經費；非單一基金、非實支決算" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_care_2024" ] }, "topic": "健保與醫療", "searchTerms": [], "projectId": "event-124" }, { "id": 274, "date": "2024-01-01", "datePrecision": "year", "dateLabel": "2024年度", "label": "政府撥補健保基金200億元", "caption": [ "公務預算移轉支持健保財務" ], "category": "健保", "status": "年度撥補，2024年11月官方評估記載", "kind": "fact", "detail": "立法院2024年11月健保基金預算評估指出，基金於2023及2024年度分別獲行政院撥補240億元、200億元。此點列2024年度200億元；屬政府對健保基金的移轉支持，已存在於政府預算及基金收入的對應科目，合併觀察時不能把兩端各算一次。這不是200億元健保新增欠款，也未以來源推定為全數舉債。日期精度僅為年度。", "refs": [ "nhi2024SubsidyLY" ], "fiscalChannels": [ "社會保險", "一般預算" ], "projectId": "nhi-government-subsidy-2024", "amounts": [ { "value": 200, "unit": "億元", "stage": "2024年度撥補，官方預算評估記載", "scope": "政府撥補健保基金，不重複累加預算及基金收入" } ], "topic": "健保與醫療", "searchTerms": [], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "nhi2024SubsidyLY" ] } }, { "id": 319, "date": "2024-01-01", "datePrecision": "year", "dateLabel": "2024 年度", "label": "政府開發援助約4.035億美元", "caption": [ "公開年度ODA合計", "含不同部門及合作工具" ], "category": "外交與國際援助", "status": "外交部年度統計", "kind": "fact", "detail": "外交部2024年度報告列ODA約4.035億美元，明細表合計403458156美元，並公開教育、公衛、農業、人道及行政費等分類。此數是國際開發援助統計，不等於國家借款或全部為現金贈與；同一年度的個案援助、分項分類與合計存在包含關係，不能重複累加。", "refs": [ "ctx_oda_2024report" ], "fiscalChannels": [ "支出" ], "amountDisclosure": "public", "amounts": [ { "value": 4.035, "unit": "億美元", "stage": "2024年度ODA統計四捨五入概數", "scope": "明細合計403458156美元；跨部門開發援助、含行政費等，非純現金捐贈", "aggregation": "includes_project_subitems" } ], "disclosure": { "status": "public", "scope": "年度合計與援助領域分類公開；非所有逐筆合約均在本條目", "explanation": "依官方公開報告列年度統計，沒有把統計合計當作新發生國債或與其子項相加。", "refs": [ "ctx_oda_2024report" ] }, "projectId": "official-development-assistance", "topic": "援外與外交", "searchTerms": [ "邦交國", "捐錢", "捐款", "援助" ] }, { "id": 131, "date": "2024-01-16", "label": "高端疫苗採購契約提前公開", "caption": [ "原約5年保密限制提前解除", "公開資訊狀態可隨時間更新" ], "category": "疫苗與公衛", "status": "官方公布採購契約", "kind": "fact", "detail": "疾管署於2024年1月16日宣布，接獲高端董事會同意提前公開的通知，並於當日下午公布疫苗採購契約。官方說明原約保密期限為簽署後5年，經雙方同意提前解除；因此不能繼續把高端該份已公開契約標為保密，也不能將其公開情況套用到其他廠牌。", "refs": [ "hist_vaccine_medigen_public", "hist_vaccine_medigen_prices" ], "fiscalChannels": [ "支出" ], "disclosure": { "status": "public", "scope": "疾管署發布頁面、採購契約附件及次日價格說明", "explanation": "2024年1月16日官方提前公布，1月17日再說明單劑量每劑881元、多劑量每劑810元，另含配送、保管等契約條件。這是該款已公開價格，不能推算其他廠牌單價。", "refs": [ "hist_vaccine_medigen_public", "hist_vaccine_medigen_prices" ] }, "projectId": "medigen-vaccine-contract", "topic": "健保與醫療", "searchTerms": [] }, { "id": 42, "date": "2024-04-01", "label": "平均電價調整約 11%", "caption": [ "平均電價調整", "約11%" ], "category": "電價與財務", "status": "電價調整實施日", "kind": "fact", "detail": "經濟部 2024 年上半年電價審議決議自 4 月 1 日實施，整體平均電價調整約 11%，民生及產業依不同級距與條件調整。11% 是整體平均，不表示每戶電費一律增加 11%。", "refs": [ "tariff2024" ], "fiscalChannels": [ "國營營收與能源費率" ], "topic": "天然氣與能源", "projectId": "event-42", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "tariff2024" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 213, "date": "2024-06-05", "label": "中油卡達27年LNG長約", "caption": [ "每年400萬噸，另有氣田投資" ], "category": "能源", "status": "契約簽約典禮", "kind": "fact", "detail": "中油與QatarEnergy於6月5日舉行股權購買及液化天然氣購氣契約簽約典禮；QatarEnergy年報記載購氣規模為27年、每年400萬噸，並包含北方氣田東段擴建計畫合作。中油說明部分契約在2023年已達共識，2024年再完成股權相關程序。公開來源未揭露完整購氣總價，本網站不以噸數乘現貨價格推算承諾額，更不把未來27年採購全算成今日政府債務。", "refs": [ "qatarCPC2024", "qatarAnnual2024" ], "fiscalChannels": [ "國營投資", "能源採購" ], "projectId": "cpc-qatar-nfe-lng", "topic": "天然氣與能源", "searchTerms": [ "天然氣", "接收站", "能源" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "qatarCPC2024", "qatarAnnual2024" ] } }, { "id": 311, "date": "2024-07-01", "datePrecision": "quarter", "dateLabel": "2024 年第3季", "label": "房價所得比10.82倍", "caption": [ "全國房貸負擔率46.80%", "家庭負擔背景指標" ], "category": "住房與信用", "status": "官方季統計；審計報告引用", "kind": "fact", "detail": "審計部引用內政部2024年第3季住宅統計，全國房價所得比10.82倍、房貸負擔率46.80%，反映家庭購屋財務壓力。此為季統計而非7月1日單日事件，也不是政府債務指標；可與住房補貼及信用政策並排觀察，但不能由其直接推論某一政策造成等額國家欠款。", "refs": [ "ctx_housing_audit2024" ], "fiscalChannels": [ "間接影響" ], "amountDisclosure": "not_applicable", "disclosure": { "status": "public", "scope": "房價所得比及房貸負擔率公開季統計", "explanation": "指標以倍數及百分比表示，屬家庭負擔背景，沒有把它換成政府債務金額。", "refs": [ "ctx_housing_audit2024" ] }, "topic": "房價與住宅", "searchTerms": [ "房價", "房貸", "住宅" ], "projectId": "event-311" }, { "id": 316, "date": "2024-08-12", "label": "台巴2023至2028無償合作MOU", "caption": [ "國防、醫療、社宅等領域", "該公告未列合作總金額" ], "category": "外交與國際援助", "status": "合作備忘錄簽署", "kind": "fact", "detail": "巴拉圭外交部2024年8月12日公告台巴簽署合作備忘錄，由臺灣提供2023至2028期間無償合作，優先領域含安全國防、公衛、社宅、教育科技及資訊。公告公開合作範圍，未列總金額或逐年付款；本次未查得金額不等於官方宣告保密，亦未採用無正式文件支持的估算。", "refs": [ "ctx_paraguay2024" ], "fiscalChannels": [ "支出" ], "amountDisclosure": "not_found", "disclosure": { "status": "partial", "scope": "合作期間、無償性質與領域公開；公告未列總額及付款排程", "explanation": "未找到金額的原因是此公告未記載，並非已取得官方拒絕公開或保密文件。", "refs": [ "ctx_paraguay2024" ] }, "topic": "援外與外交", "searchTerms": [ "邦交國", "捐錢", "捐款", "援助" ], "projectId": "event-316" }, { "id": 205, "date": "2024-08-26", "label": "後續7艘潛艦整體規劃核定", "caption": [ "2025–2038年計需2,840.808億元" ], "category": "國防", "status": "整體規劃核定／114年度預算案", "kind": "fact", "detail": "國防部114年度預算案載明，2024年8月26日核定後續艦整體獲得規劃：2025至2038年度籌建7艘，計需284,080,800千元，換算2,840.808億元；2025年度預算案編列20億元。整體規劃核定與每年度法定預算、凍結解凍、契約承諾及實際支付是不同階段，不能把2,840.808億元全算成2024年或2025年已支出。此為2024年預算案版本。", "refs": [ "submarineFollowBudget" ], "fiscalChannels": [ "一般預算" ], "projectId": "indigenous-submarine-follow-on", "amounts": [ { "value": 2840.808, "unit": "億元", "stage": "2024核定之2025–2038年整期規劃", "scope": "後續7艘潛艦" }, { "value": 20, "unit": "億元", "stage": "2025年度預算案", "scope": "首年度編列，包含在整期金額內" } ], "topic": "國防與軍購", "searchTerms": [ "國防", "軍費", "軍購" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "submarineFollowBudget" ] } }, { "id": 275, "date": "2024-11-20", "label": "健保費率審議及政府36%責任", "caption": [ "建議2025費率維持5.17%，要求釐清計算" ], "category": "健保", "status": "健保會費率審議與建議", "kind": "fact", "detail": "健保會於2024年11月20日審議2025年度費率，建議維持5.17%。其官方說明同時提出政府每年度應負擔健保總經費法定下限36%的計算疑義，包括安全準備、法定收入、補助保費認列範圍，並提及2025年財務協助方案規劃以公務預算挹注134億元。此點記錄審議意見與當時規劃，並非認定政府已積欠某一確定金額；36%也不能直接乘醫療給付總額當作精確應撥數。", "refs": [ "nhi2025RateCommittee" ], "fiscalChannels": [ "社會保險", "一般預算" ], "projectId": "nhi-government-financing-rules", "topic": "健保與醫療", "searchTerms": [], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "nhi2025RateCommittee" ] } }, { "id": 276, "date": "2024-12-30", "label": "核定2025健保總額9,286.248億元", "caption": [ "醫療給付總額成長5.5%；非政府欠款" ], "category": "健保", "status": "年度醫療給付總額核定", "kind": "fact", "detail": "健保會2025年1月9日公告，依2024年12月30日衛部保字第1131260733號函核定2025年度醫療給付費用總額9,286.248億元，較基期8,802.17億元成長5.5%、增加484.078億元。此為健保醫療服務支付的年度規模，財源包含保費及其他法定收入，並非全由政府公務預算支付，也不等於政府債務或基金累計短絀；最終給付與年度結餘須另查決算。", "refs": [ "nhi2025BudgetNotice", "nhi2025BudgetMOHW" ], "fiscalChannels": [ "社會保險" ], "projectId": "nhi-global-budget-2025", "amounts": [ { "value": 9286.248, "unit": "億元", "stage": "2025年度核定醫療給付費用總額", "scope": "健保整體醫療給付支付規模；非政府公務支出、非負債" } ], "topic": "健保與醫療", "searchTerms": [], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "nhi2025BudgetNotice", "nhi2025BudgetMOHW" ] } }, { "id": 122, "date": "2025-01-01", "label": "軍公教待遇再調整3%", "caption": [ "連續兩年度調薪", "2025年起實施" ], "category": "人事與福利", "status": "待遇調整施行", "kind": "fact", "detail": "人事總處公告2025年軍公教待遇自1月1日起調整3%，接續2024年度4%的調薪。兩年的調幅以不同年度基礎計算，不能將所有人事費機械地視為增加7%。此事件呈現持續性薪資支出的政策變動，具體實支仍須核對機關決算與實際員額。", "refs": [ "hist_salary_2025" ], "fiscalChannels": [ "支出" ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_salary_2025" ] }, "topic": "政府財政與稅制", "searchTerms": [], "projectId": "event-122" }, { "id": 125, "date": "2025-01-01", "datePrecision": "year", "dateLabel": "2025 年度", "label": "長照年度經費926億", "caption": [ "總預算29億＋基金890億", "另含前瞻7億" ], "category": "人事與福利", "status": "年度預算說明；非實支", "kind": "fact", "detail": "2025年度總預算說明列長照服務經費926億元，含總預算29億元、非營業特種基金890億元及前瞻第5期7億元。這是不同預算體系的服務經費彙整，不能全部當成新增舉債，也不能將同一基金的來源與用途相加。日期只定位年度，未表示1月1日已支出全額。", "refs": [ "hist_care_2025" ], "fiscalChannels": [ "支出", "長期責任" ], "amounts": [ { "value": 926, "unit": "億元", "stage": "2025年度預算說明概數", "scope": "跨部會長照經費，含總預算29、非營業基金890、前瞻7億元" } ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_care_2025" ] }, "topic": "健保與醫療", "searchTerms": [], "projectId": "event-125" }, { "id": 505, "date": "2025-01-01", "label": "碳費費率生效、開始計費", "caption": [ "一般每噸300元", "費率不是當日已收收入" ], "category": "碳定價", "topic": "天然氣與能源", "kind": "fact", "status": "碳費費率生效", "detail": "環境部於2024年10月21日公告碳費徵收費率，自2025年1月1日生效；一般費率每公噸二氧化碳當量300元，符合條件的優惠A、B費率為50元及100元。計費年度、申報繳費年度與基金收入決算不同，不能將費率直接列成已收稅款或國債抵減。", "refs": [ "reviewCarbonStart", "reviewCarbonRate" ], "projectId": "carbon-fee-taiwan", "fiscalChannels": [ "環境基金收入", "產業成本" ], "searchTerms": [ "碳費", "碳稅", "淨零", "CBAM" ], "disclosure": { "status": "public", "scope": "公告、生效日期與一般及優惠費率", "explanation": "本節點列單位費率，未任意乘排放量推估全國收入。", "refs": [ "reviewCarbonStart", "reviewCarbonRate" ] }, "reviewedAt": "2026-10-25" }, { "id": 206, "date": "2025-01-19", "label": "後續潛艦預算與海測條件", "caption": [ "海軍就20億元預算與18億元凍結報導說明" ], "category": "國防", "status": "預算審議與動支條件說明", "kind": "fact", "detail": "海軍針對『潛艦國造預算遭凍結18億』報導發布說明，呼籲2025年度20億元預算全數照列，並表示原型艦海測通過後才動支。這是當時的預算審議及條件說明，並非證明20億元全數支出，也不是另增加18億元負債；實際法定數與解凍進度仍須對照後續立法院決議。", "refs": [ "submarineBudgetFreeze", "submarineFollowBudget" ], "fiscalChannels": [ "一般預算" ], "projectId": "indigenous-submarine-follow-on", "topic": "國防與軍購", "searchTerms": [ "國防", "軍費", "軍購" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "submarineBudgetFreeze", "submarineFollowBudget" ] } }, { "id": 1, "date": "2025-03-20", "label": "阿拉斯加意向書", "category": "天然氣", "status": "已簽意向書", "kind": "fact", "detail": "中油簽署 Alaska LNG 買賣暨投資意向書，並爭取上游投資參與權。意向書、後續採購契約與股權投資是不同階段。", "refs": [ "loi", "lng" ], "projectId": "alaska-lng", "fiscalChannels": [ "國營採購與投資規劃" ], "topic": "天然氣與能源", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "loi", "lng" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 127, "date": "2025-03-21", "label": "財政收支劃分法修正公布", "caption": [ "中央與地方財源分配改變", "追蹤後續修法與實際分配" ], "category": "稅制與收入", "status": "當次修法公布", "kind": "fact", "detail": "2025年3月21日公布財政收支劃分法修正，改變中央統籌分配稅款規模及地方分配方式。這會影響各級政府可用財源及補助安排，屬中央與地方之間的收入分配變動，不能直接認定為全國合計稅收等額增加或減少。此節點僅指3月版本，後續再修法另需追蹤。", "refs": [ "hist_fiscal_division_2025" ], "fiscalChannels": [ "收入", "支出" ], "disclosure": { "status": "public", "scope": "本事件所列日期、制度內容及金額口徑", "explanation": "引用官方已公開文件；公開狀態限本事件引用資訊，不表示所有逐筆交易均已收錄。", "refs": [ "hist_fiscal_division_2025" ] }, "topic": "政府財政與稅制", "searchTerms": [], "projectId": "event-127" }, { "id": 214, "date": "2025-04-22", "label": "三接首次測試輸供天然氣", "caption": [ "測試用氣每小時100噸送入管網" ], "category": "能源", "status": "測試送氣", "kind": "fact", "detail": "中油2025年11月石油通訊回顧三接試俥作業，記載4月22日每小時100噸測試用氣送至管網。此為測試輸供氣里程碑，與全站完工、正式商轉、工程決算是不同時間點；本點不新增一筆965.62億元支出。", "refs": [ "thirdGasTesting" ], "fiscalChannels": [ "國營投資" ], "projectId": "cpc-third-lng-terminal", "topic": "天然氣與能源", "searchTerms": [ "天然氣", "接收站", "能源" ], "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "thirdGasTesting" ] } }, { "id": 170, "date": "2025-07-02", "label": "公布前瞻第 5 期特別預算", "caption": [ "前瞻第 5 期預算", "2025 年度約 701.47 億" ], "category": "前瞻建設", "status": "法定預算公布日；金額依立院表列精度", "kind": "fact", "detail": "2025 年度前瞻第 5 期特別預算於 7 月 2 日公布，立法院評估表列歲出法定額約 701.47 億元、財源全數以舉債編列。預算核定日與實際支付日不同，部分計畫後續仍有跨年保留與執行。", "refs": [ "foresight5Promulgated", "programFinancingLY" ], "fiscalChannels": [ "特別預算", "公共建設支出", "預算編列舉債", "跨年保留款" ], "amounts": [ { "value": 701.47, "unit": "億元", "stage": "法定預算（來源表列至小數二位）", "scope": "2025 年度第 5 期整筆預算" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-170", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "foresight5Promulgated", "programFinancingLY" ] } }, { "id": 2, "date": "2025-07-18", "label": "光電災後回收", "category": "光電", "status": "官方回應日期", "kind": "fact", "detail": "丹娜絲風災後，環境部說明受損光電板回收與水質檢測。該次檢測不能支持「已普遍造成重金屬污染」的結論；個別案場的選址與生態爭議仍須分案查核。", "refs": [ "solar" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-2", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "solar" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 174, "date": "2025-08-29", "label": "丹娜絲與七二八豪雨重建預算三讀", "caption": [ "丹娜絲與豪雨重建", "2025–27 共 600 億" ], "category": "災後重建", "status": "立法院三讀日；非實支決算", "kind": "fact", "detail": "立法院三讀災後復原重建特別預算，整期 600 億元、財源全數以舉債編列。主計總處以億元四捨五入列 2025、2026、2027 年分配約 191、316、93 億元；須按年度支付核對，不能在 2025 年一次計入全額新增債務。", "refs": [ "danasBudgetApproved" ], "fiscalChannels": [ "特別預算", "災害救助與重建", "預算編列舉債" ], "amounts": [ { "value": 600, "unit": "億元", "stage": "法定預算", "scope": "2025–2027 年整期" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-174", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "danasBudgetApproved" ] } }, { "id": 310, "date": "2025-09-01", "label": "新青安不計入72條之2限額", "caption": [ "不動產放款限額規則調整", "授信仍須銀行審核" ], "category": "住房與信用", "status": "銀行監理計算規則實施", "kind": "fact", "detail": "2025年9月1日起，新青安貸款撥款不計入銀行法第72條之2限額，財政部要求公股銀行落實貸前徵審與自住查核。官方同時公布截至7月底新青安累計核貸約9994億元；這是銀行核准貸款規模，並非政府補助額、實際撥款餘額或新增國債，不加入國家欠款總和。", "refs": [ "ctx_housing_rule2025" ], "fiscalChannels": [ "間接影響", "支出" ], "amountDisclosure": "public", "disclosure": { "status": "public", "scope": "監理規則、生效日及累計核貸概數公開", "explanation": "核貸約9994億元為銀行信用統計；利息補貼等公共支出仍需另查，未把信用額度當國債。", "refs": [ "ctx_housing_rule2025" ] }, "topic": "房價與住宅", "searchTerms": [ "房價", "房貸", "住宅" ], "projectId": "event-310" }, { "id": 43, "date": "2025-10-17", "label": "韌性特別預算三讀（含普發）", "caption": [ "普發一萬核列", "2,359.8億元" ], "category": "普發現金與特別預算", "status": "立法院三讀通過；非實支決算", "kind": "fact", "detail": "2025 年韌性特別預算完成三讀，整期歲出 5,447 億元。普發現金一萬項目原列 2,360 億元，依審查結果減列業務費 2,000 萬元，核列 2,359.8 億元。整個特別預算以以前年度歲計賸餘 4,444 億元及舉債 1,003 億元支應，不能把普發子項全額當作新增借款，也不能將子項再加到特別預算總額。", "refs": [ "cash2025approved", "resilience2025approved" ], "amounts": [ { "value": 5447, "unit": "億元", "stage": "三讀法定特別預算", "scope": "2025–2027韌性全案" }, { "value": 2359.8, "unit": "億元", "stage": "全案內普發子項", "scope": "不可與全案重複加總" } ], "projectId": "cash-resilience-2025", "fiscalChannels": [ "特別預算" ], "topic": "紓困與普發", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "cash2025approved", "resilience2025approved" ] }, "searchTerms": [], "reviewedAt": "2026-10-25" }, { "id": 44, "date": "2025-11-12", "label": "2025 普發一萬開始入帳", "caption": [ "普發一萬", "首批入帳" ], "category": "普發現金", "status": "已公告分批發放", "kind": "fact", "detail": "國庫署公告，符合直接入帳資格及 11 月 10 日前登記並通過檢核者，款項於 11 月 12 日入帳，銀行自 11 月 11 日 18 時起陸續作業。ATM 領現於 11 月 17 日開放、郵局於 11 月 24 日開放。這是 2025 年已執行的普發，與另列的 2027 年總預算案規劃分開追蹤。", "refs": [ "cash2025first", "cash2025approved" ], "amounts": [ { "value": 2359.8, "unit": "億元", "stage": "所屬方案核列預算；非本日發放額", "scope": "2025普發一萬" } ], "projectId": "cash-resilience-2025", "fiscalChannels": [ "特別預算執行" ], "topic": "紓困與普發", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "cash2025first", "cash2025approved" ] }, "searchTerms": [] }, { "id": 175, "date": "2025-12-02", "label": "馬太鞍溪災後重建預算三讀", "caption": [ "馬太鞍溪災後重建", "2025–30 共 270 億" ], "category": "災後重建", "status": "立法院三讀日；非實支決算", "kind": "fact", "detail": "馬太鞍溪堰塞湖災後重建特別預算三讀，2025–2030 年整期 270 億元，財源全數以舉債編列。官方分年分配約為 38、86、86、41、10、9 億元；多年整期額不等於首年已借款或已支付額。", "refs": [ "mataiBudgetApproved" ], "fiscalChannels": [ "特別預算", "災害救助與重建", "預算編列舉債" ], "amounts": [ { "value": 270, "unit": "億元", "stage": "法定預算", "scope": "2025–2030 年整期" } ], "topic": "公共建設與救災", "searchTerms": [], "projectId": "event-175", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "mataiBudgetApproved" ] } }, { "id": 3, "date": "2025-12-31", "label": "年金精算基準", "category": "社會保險", "status": "2025年底精算基準；官方總決算揭露", "kind": "fact", "detail": "主計總處2025年度總決算表6列各級政府未來或有給付責任21.0282兆元，其中勞保未提存責任準備14.2218兆元。這些長期責任需要財源支應，本頁廣義TOTAL已納入；與目前借款餘額分項呈現。", "refs": [ "contingent", "labor" ], "amounts": [ { "value": 210282, "unit": "億元", "stage": "2025年底精算存量", "scope": "長期年金與社保責任" } ], "fiscalChannels": [ "長期給付責任存量" ], "topic": "勞保與年金", "projectId": "event-3", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "contingent", "labor" ] }, "searchTerms": [] }, { "id": 4, "date": "2025-12-31", "label": "中央年底債務", "category": "政府借款", "status": "資料基準日", "kind": "fact", "detail": "監察院表 7 引用財政部資料：中央政府國債鐘合計 5.9079 兆元，人均約 25.3 萬元，含一年以上及短期債務。", "refs": [ "history" ], "amounts": [ { "value": 59079, "unit": "億元", "stage": "2025年底借款餘額", "scope": "中央國債鐘長短期合計；不是一年以上決算柱的同口徑數字" } ], "fiscalChannels": [ "政府借款存量" ], "topic": "政府財政與稅制", "projectId": "event-4", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "history" ] }, "searchTerms": [] }, { "id": 254, "date": "2025-12-31", "datePrecision": "year", "dateLabel": "2025 年度", "label": "台電年度轉盈，中油虧損收斂", "caption": [ "台電稅後賺 746.32 億", "中油稅後虧 89.05 億" ], "category": "國營企業損益", "status": "公司決算／查核版本；非最終審定保證", "kind": "fact", "detail": "較新官方資料列台電 2025 年稅後淨利 746.32 億元、中油自編決算稅後淨損約 89.05 億元。台電單年度轉盈與仍有歷年待彌補虧損可以同時成立；請分開檢視年度損益、累積虧損及負債。", "refs": [ "tp2025FinancialPerformance", "cpc2025Accounts" ], "fiscalChannels": [ "國營企業年度損益", "累積虧損改善", "決算版本更新" ], "topic": "國營事業財務", "searchTerms": [], "projectId": "event-254", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "tp2025FinancialPerformance", "cpc2025Accounts" ] } }, { "id": 306, "date": "2026-01-01", "datePrecision": "year", "dateLabel": "2026 年度", "label": "0至6歲幼托編列逾1400億", "caption": [ "跨部會幼托經費", "預算編列，非辦公室成本" ], "category": "少子女化與育兒", "status": "官方政策頁年度編列概數", "kind": "fact", "detail": "行政院2026年3月31日政策說明列0至6歲幼托經費當年度編列超過1400億元，支持公共化、準公共托育與育兒津貼等措施。這是年度跨部會幼托經費概數，並非少子化辦公室營運費或已支付決算；來源僅給下限描述，未改寫為精確1400億元。", "refs": [ "ctx_childcare_policy" ], "fiscalChannels": [ "支出" ], "amountDisclosure": "public", "disclosure": { "status": "public", "scope": "官方公開年度編列逾1400億元的概數與政策項目", "explanation": "來源使用逾1400億元，沒有精確合計數；保留原口徑，日期僅代表年度。", "refs": [ "ctx_childcare_policy" ] }, "amounts": [ { "value": 1400, "unit": "億元", "comparator": ">", "stage": "官方公開年度編列經費下限；非精確合計", "scope": "2026年0–6歲幼托跨部會經費，不是辦公室營運費" } ], "topic": "育兒與少子化", "searchTerms": [ "少子化辦公室", "少子女化", "生育率" ], "projectId": "event-306" }, { "id": 506, "date": "2026-01-01", "label": "生育給付加補助至每胎10萬", "caption": [ "公務預算補足既有保險給付", "每胎金額不是全國總支出" ], "category": "生育補助", "topic": "育兒與少子化", "kind": "fact", "status": "2026年起生產或早產適用", "detail": "2026年1月1日起，符合資格的生育者可依方案由社會保險給付加政府補助補足至每胎10萬元，未參加相關社會保險者另依補助規定辦理。政府新增補足額、原保險給付與地方加碼須分開；不能用每胎10萬元乘未核實出生數，當成已支付的全國預算。", "refs": [ "reviewBirth2026", "reviewBirthImplemented" ], "projectId": "birth-benefit-plus-2026", "fiscalChannels": [ "公務預算補助", "社會保險給付" ], "searchTerms": [ "生育補助", "少子化", "好孕", "每胎10萬" ], "disclosure": { "status": "public", "scope": "適用起日、給付與補助合計標準及方案架構", "explanation": "此為每胎給付標準，未列成整項全國實支決算。", "refs": [ "reviewBirth2026", "reviewBirthImplemented" ] }, "reviewedAt": "2026-10-25" }, { "id": 510, "date": "2026-01-01", "label": "長照3.0啟動與給付擴充", "caption": [ "擴大對象及照顧支持", "部分項目分階段實施" ], "category": "長期照顧", "topic": "健保與醫療", "kind": "fact", "status": "長照3.0施行起日；各給付另有生效時程", "detail": "衛福部函知長照十年計畫3.0自2026年1月1日起施行，給付辦法配套採分階段調整；其中智慧科技輔具租賃額度於同年7月1日起施行。制度擴大服務屬持續財源需求，不能把不同項目的單人額度乘服務人口直接推成全年已支出，也不代表原長照責任在新制下歸零。", "refs": [ "reviewCare3Start", "reviewCare3Phases" ], "projectId": "long-term-care-3", "fiscalChannels": [ "長照服務給付", "持續性支出" ], "searchTerms": [ "長照", "長照3.0", "高齡化", "輔具" ], "disclosure": { "status": "public", "scope": "計畫施行日期及給付辦法分階段施行說明", "explanation": "日期分開閱讀；本節點沒有虛構整期預算或年度決算。", "refs": [ "reviewCare3Start", "reviewCare3Phases" ] }, "reviewedAt": "2026-10-25" }, { "id": 507, "date": "2026-01-20", "label": "台美投資與2500億美元信保說明", "caption": [ "企業投資與銀行授信分列", "信保額度不等於當日政府支出" ], "category": "對外投資與融資保證", "topic": "國際投資與貿易", "kind": "plan", "status": "台方談判結果與機制規劃說明版本", "detail": "行政院說明企業自主投資與政府支持銀行融資分屬不同工具：台方規劃最高2500億美元授信額度，估計需62.5至100億美元信保專款。美方1月15日事實文件則使用至少2500億美元信用保證的措辭，雙方文字口徑須保留。授信、保證本金、專款、違約代償與企業投資不可直接相加成政府已支出或新增國債。", "refs": [ "reviewUSCreditEY", "reviewUSCreditNDC", "reviewUSCommerce", "reviewUSMOUOTN" ], "projectId": "us-investment-financing-guarantee-2026", "amounts": [ { "value": 2500, "unit": "億美元", "stage": "2026年1月20日台方規劃的授信額度上限；美方文件措辭另列", "scope": "政府信保機制支持金融機構提供企業授信，不是政府當日付款" }, { "value": 100, "unit": "億美元", "stage": "台方依授信規模估算信保專款62.5–100億美元之區間上緣", "scope": "1月說明時的估計專款，與授信額度不可重複加總" } ], "fiscalChannels": [ "信用保證", "或有風險", "產業投資" ], "searchTerms": [ "台美", "2500億", "信保", "5000億", "赴美投資", "關稅" ], "disclosure": { "status": "partial", "scope": "雙方新聞及事實文件公開；未在本頁核實逐案授信、實際出資與代償", "explanation": "保留台方up to與美方at least的口徑差異，不能把公布機制當成全額現金債務。", "refs": [ "reviewUSCreditEY", "reviewUSCreditNDC", "reviewUSCommerce", "reviewUSMOUOTN" ] }, "reviewedAt": "2026-10-25" }, { "id": 45, "date": "2026-04-30", "label": "普發一萬領取統計基準", "caption": [ "實際領取", "2,336.257億元*" ], "category": "普發現金執行統計", "status": "截至當日人數；5 月 7 日發布", "kind": "fact", "detail": "截至 2026 年 4 月 30 日，國庫署統計實際領取 23,362,570 人。以每人一萬元換算，累計現金給付為 2,336.257 億元；此為本報告依官方人數推算，未包含行政成本，並非整項最終支出決算或單一 2026 年度支出。一般民眾領取期限於當日截止，符合資格的四月新生兒仍可領至 5 月 22 日，因此這個基準也不等於全案最終領取數。", "refs": [ "cash2025recipients" ], "amounts": [ { "value": 2336.257, "unit": "億元", "stage": "按截至2026年4月30日領取人數推算", "scope": "跨期累計現金給付；非單年支出" } ], "projectId": "cash-resilience-2025", "fiscalChannels": [ "跨期給付統計" ], "topic": "紓困與普發", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "cash2025recipients" ] }, "searchTerms": [] }, { "id": 508, "date": "2026-04-30", "label": "1.25兆國防特別預算規劃報告", "caption": [ "2026–2033上限1兆2500億", "當時草案規劃，非已執行" ], "category": "國防特別預算", "topic": "國防與軍購", "kind": "plan", "status": "2026年4月30日院會報告中的草案規劃版本", "detail": "國防部在行政院院會報告，依強化防衛韌性及不對稱戰力計畫採購特別條例草案，規劃2026至2033年以1兆2500億元為上限籌編特別預算，涵蓋精準打擊、防空、無人載具及相關系統等7大類裝備。這是該日公開的整期上限規劃，後續法定預算、契約及支付須另核對，不能全部視為2026年已借款。", "refs": [ "reviewDefense2026" ], "projectId": "asymmetric-defense-special-2026", "amounts": [ { "value": 12500, "unit": "億元", "stage": "2026年4月30日草案規劃的特別預算上限", "scope": "2026–2033年整期；不是當日通過的法定支出或已執行額" } ], "fiscalChannels": [ "國防特別預算規劃" ], "searchTerms": [ "國防", "1.25兆", "12500億", "不對稱戰力", "臺灣之盾" ], "disclosure": { "status": "partial", "scope": "整期規劃上限、期間與採購類別公開；此來源不是後續法定預算或逐筆契約清冊", "explanation": "依院會當日版本呈現，不以歷史草案宣稱今日所有項目均已通過或執行。", "refs": [ "reviewDefense2026" ] }, "reviewedAt": "2026-10-25" }, { "id": 509, "date": "2026-05-27", "label": "核定赴美投資融資保證方案", "caption": [ "國發基金與參與銀行提供專款", "單一企業融資最高50億美元" ], "category": "對外投資與融資保證", "topic": "國際投資與貿易", "kind": "fact", "status": "融資保證機制推動方案核定", "detail": "國發會公開專區載明，行政院於2026年5月27日核定企業投資美國融資保證機制推動方案，由國發基金與15家參與銀行共同提供保證專款，單一企業融資額度最高50億美元、保證成數最高5成。此為方案核定及額度條件，尚不能由此推定全部額度已放款或政府已代償。", "refs": [ "reviewUSGuaranteeScheme" ], "projectId": "us-investment-financing-guarantee-2026", "amounts": [ { "value": 50, "unit": "億美元", "stage": "方案單一企業融資額度上限", "scope": "不是全國總額；最高5成融資保證另依方案核定" } ], "fiscalChannels": [ "國發基金", "銀行共同出資", "信用保證" ], "searchTerms": [ "台美", "信保", "赴美投資", "國發基金", "融資保證" ], "disclosure": { "status": "partial", "scope": "核定日、參與架構、單一企業額度及保證成數公開；未收錄逐案授信與代償", "explanation": "方案專區為公開政策說明；未把企業借款全數列為政府借款。", "refs": [ "reviewUSGuaranteeScheme" ] }, "reviewedAt": "2026-10-25" }, { "id": 5, "date": "2026-07-31", "label": "健保安全準備", "category": "健保", "status": "資料基準月；初步統計", "kind": "fact", "detail": "健保署統計顯示 2026 年 7 月安全準備餘額為 2,049 億元（初步值）。安全準備是資金餘額；原文「健保精算負債近 1 兆元」未取得相符來源，未放入債務加總。", "refs": [ "nhi" ], "amounts": [ { "value": 2049, "unit": "億元", "stage": "2026年7月初步資金餘額", "scope": "健保安全準備；不是債務" } ], "topic": "健保與醫療", "fiscalChannels": [ "社會保險資金餘額" ], "projectId": "event-5", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "nhi" ] }, "searchTerms": [] }, { "id": 46, "date": "2026-08-20", "label": "2027 普發一萬預算案", "caption": [ "2027 普發一萬案", "2,357億元" ], "category": "普發現金與一般預算", "status": "行政院通過預算案；尚非已發放", "kind": "plan", "detail": "行政院通過 2027 年中央政府總預算案，財政部主管歲出編列 2,357 億元辦理普發現金每人一萬元，納入一般總預算。這一筆與 2025 年韌性特別預算普發一萬為不同方案，金額採財政部本次公告的億元口徑。預算案、法定預算及實際給付應分開標示；尚未當成已支出，也未直接增加相同金額的債務。", "refs": [ "cash2027proposal" ], "amounts": [ { "value": 2357, "unit": "億元", "stage": "2027年度預算案", "scope": "一般預算普發一萬用途明細" } ], "projectId": "cash-2027", "fiscalChannels": [ "一般預算案" ], "topic": "紓困與普發", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "cash2027proposal" ] }, "searchTerms": [] }, { "id": 6, "date": "2026-08-31", "label": "中央地方借款", "category": "政府借款", "status": "資料基準日；2026-09 公布", "kind": "fact", "detail": "國庫署中央加地方公共債務法規範債務合計 6.5391 兆元；另列自償性債務 0.8106 兆元。採實際數，未使用年底預算數。", "refs": [ "allgov" ], "amounts": [ { "value": 65391, "unit": "億元", "stage": "2026年8月底借款餘額", "scope": "中央及地方公共債務" } ], "fiscalChannels": [ "政府借款存量" ], "topic": "政府財政與稅制", "projectId": "event-6", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "allgov" ] }, "searchTerms": [] }, { "id": 7, "date": "2026-08-31", "label": "台電累積虧損", "category": "國營能源", "status": "資料基準月", "kind": "fact", "detail": "台電截至 8 月底累積虧損 3,712 億元，2026 年前 8 個月虧損 203 億元。累積虧損與借款餘額是不同會計項目。", "refs": [ "loss", "loss2" ], "amounts": [ { "value": 3712, "unit": "億元", "stage": "2026年8月累積虧損", "scope": "台電累積損失；不是年度虧損或借款" } ], "fiscalChannels": [ "國營公司累積損益" ], "topic": "國營事業財務", "projectId": "event-7", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "loss", "loss2" ] }, "searchTerms": [] }, { "id": 8, "date": "2026-09-29", "label": "富崴破產聲請", "category": "離岸風電", "status": "董事會決議聲請；非裁定確定", "kind": "fact", "detail": "富崴董事會決議向法院聲請宣告破產；富崴與台電對工程款及責任存在爭議。不能因此直接認定「已破產下市」或將銀行曝險全額當作政府已實現損失。", "refs": [ "wind2", "wind" ], "fiscalChannels": [ "間接影響" ], "topic": "天然氣與能源", "projectId": "event-8", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "wind2", "wind" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ] }, { "id": 9, "date": "2026-09-30", "label": "中油累積虧損", "category": "國營能源", "status": "資料基準月", "kind": "fact", "detail": "中油截至 9 月底累積虧損 910 億元。中油與台電累虧合計 4,622 億元，但兩家公司基準月不同，也不等於政府新增借款。", "refs": [ "loss" ], "amounts": [ { "value": 910, "unit": "億元", "stage": "2026年9月累積虧損", "scope": "中油累積損失；不是年度虧損或借款" } ], "fiscalChannels": [ "國營公司累積損益" ], "topic": "國營事業財務", "projectId": "event-9", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "loss" ] }, "searchTerms": [] }, { "id": 10, "date": "2026-10-01", "label": "油電撥補預算", "category": "預算", "status": "行政院提出追加預算", "kind": "plan", "detail": "提出 1,809.35 億元撥補：中油 1,014.31 億、台電 711.04 億、相關石油業者 84 億。這是支出預算案，不代表全數已支付或同額新增舉債。", "refs": [ "budget" ], "amounts": [ { "value": 1809.35, "unit": "億元", "stage": "追加預算安排", "scope": "油電撥補；不當作等額新增借款" } ], "fiscalChannels": [ "追加預算安排" ], "topic": "國營事業財務", "projectId": "event-10", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "budget" ] }, "searchTerms": [] }, { "id": 11, "date": "2026-10-01", "label": "中油增資預算", "category": "預算", "status": "行政院追加預算安排", "kind": "plan", "detail": "同次院會提出增資中油 2,338.34 億元。增資形成政府持有的股權資產，不能直接與累虧或公司借款重複相加當作損失。", "refs": [ "budget" ], "amounts": [ { "value": 2338.34, "unit": "億元", "stage": "增資預算安排", "scope": "中油增資；與公司損益另列" } ], "fiscalChannels": [ "政府出資／國營資本" ], "topic": "國營事業財務", "projectId": "event-11", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "budget" ] }, "searchTerms": [] }, { "id": 12, "date": "2026-10-02", "label": "首批 F-16 抵台", "category": "軍購", "status": "已抵台、辦理點交", "kind": "fact", "detail": "首批 2 架新購 F-16V Block 70 飛抵台東志航基地。原文以「至今拿不到戰機」概括全部軍購，未反映這項交付進度。", "refs": [ "fighters", "arms" ], "fiscalChannels": [ "間接影響" ], "topic": "國防與軍購", "projectId": "event-12", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "fighters", "arms" ] }, "searchTerms": [ "國防", "軍費", "軍購" ] }, { "id": 13, "date": "2026-10-07", "label": "軍售追蹤更新", "category": "軍購", "status": "發布日；統計至 2026-09", "kind": "fact", "detail": "TSM 列示尚未全部交付的已通知國會 FMS 案件總值 297.2 億美元，含部分已交付案件。這不是台灣已付現金總額，也不是確定損失或政府未償債務。", "refs": [ "arms" ], "amounts": [ { "value": 297.2, "unit": "億美元", "stage": "2026年9月未完交案件總值", "scope": "含部分已交付案件；不是欠款" } ], "fiscalChannels": [ "軍購案件交付進度" ], "topic": "國防與軍購", "projectId": "event-13", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "arms" ] }, "searchTerms": [ "國防", "軍費", "軍購" ] }, { "id": 14, "date": "2026-10-08", "label": "2027 普發一萬規劃", "category": "預算", "status": "2027 年度預算案，待法定程序", "kind": "plan", "detail": "國庫署說明，2027 年度預算案編列 2,357 億元，規劃每人普發 1 萬元；發放時點須視立法院審議與公布程序。", "refs": [ "cash" ], "amounts": [ { "value": 2357, "unit": "億元", "stage": "2027年度預算案", "scope": "普發一萬用途明細" } ], "projectId": "cash-2027", "fiscalChannels": [ "一般預算案" ], "topic": "紓困與普發", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "cash" ] }, "searchTerms": [] }, { "id": 15, "date": "2026-10-14", "label": "阿拉斯加案公告", "category": "天然氣", "status": "合作規劃；條件續議", "kind": "plan", "detail": "經濟部2026年10月14日表示，合作規劃包括開採後每年採購600萬噸阿拉斯加LNG及專案投資最高44億美元；若計畫順利，最快自2032年供氣。中油仍須辦理專案研究、預算報核及後續商業契約程序；持股、具體投資條件與採購定價未在公告中揭露，不能由此估算20年採購總價或當作已支出。", "refs": [ "reviewAlaskaMOEA", "loi" ], "amounts": [ { "value": 44, "unit": "億美元", "stage": "評估規劃之投資上限", "scope": "阿拉斯加投資；不是已支出" } ], "projectId": "alaska-lng", "fiscalChannels": [ "國營採購與投資規劃" ], "topic": "天然氣與能源", "disclosure": { "status": "partial", "scope": "年採購量、規劃投資上限及最快供氣年份公開；持股、具體商業條件未在公告中揭露", "explanation": "本次重新核對保留原數字，補強程序與公開範圍說明；公告未列細節不等於已取得官方保密認定。", "refs": [ "reviewAlaskaMOEA" ] }, "searchTerms": [ "天然氣", "接收站", "能源" ], "reviewedAt": "2026-10-25" }, { "id": 16, "date": "2026-10-16", "label": "中央債務快照", "category": "政府借款", "status": "資料基準日；2026-10-21 公布", "kind": "fact", "detail": "中央一年以上債務 5.8664 兆元、短期 700 億元，合計 5.9364 兆元；國庫署公布人均 25.6 萬元。此數不含地方政府。", "refs": [ "latest" ], "fiscalChannels": [ "間接影響" ], "topic": "政府財政與稅制", "projectId": "event-16", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "latest" ] }, "searchTerms": [] }, { "id": 17, "date": "2027-01-01", "dateLabel": "2027 年", "label": "2027 普發一萬目標", "category": "未來預算", "status": "附條件規劃，未定發放日", "kind": "plan", "detail": "國庫署規劃在 2027 年預算完成法定程序後發放，最快農曆春節前。圖中只定位於年度，不代表 1 月 1 日發放。", "refs": [ "cash" ], "future": true, "amounts": [ { "value": 2357, "unit": "億元", "stage": "2027年度預算案", "scope": "普發一萬用途明細" } ], "projectId": "cash-2027", "fiscalChannels": [ "一般預算案" ], "topic": "紓困與普發", "disclosure": { "status": "public", "scope": "本事件引用的資訊", "explanation": "有公開來源可核對本節點；不表示全案所有合約及逐筆金流均已公開。", "refs": [ "cash" ] }, "searchTerms": [], "datePrecision": "year", "reviewedAt": 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"時間軸2000–2032；事件自2000年起。中央總預算利息2001–2025；年度借款與收支2006–2025；一般預算2013–2027；2026–2032借款為可調情境。部分特殊預算數為分配數，非已支出。未核實資料保持缺值。", "eventCoverage": { "description": "官方來源可核對的財政、國營投資與經濟政策節點選集；不是全國所有採購案件或完整年度支出明細。", "topics": [ "健保與醫療", "公共建設與救災", "勞保與年金", "國營事業財務", "國防與軍購", "國際投資與貿易", "天然氣與能源", "房價與住宅", "援外與外交", "政府財政與稅制", "移工與勞動", "紓困與普發", "經濟危機與物價", "育兒與少子化", "食安與消費" ], "notes": [ "本次新增31個節點，聚焦稅制、歷次疫情追加預算、勞保年度撥補、待遇調整、長照經費、疫後特別預算、財劃法與疫苗。仍非全體影響財政事件名錄。", "datePrecision=year者以1月1日作資料定位，介面應顯示dateLabel（年度）並定位在該年中間，不能顯示成1月1日發生或future。", "kind=fact表示已發生的歷史節點；預算案送審本身亦為已發生事實，但金額stage仍為提案，不代表法定或已支付。", "2020防疫原始與4次追加為同一特別預算的版本歷程；2023特別決算為其全期執行結果，不能將預算及決算再相加。三倍券、五倍券等子措施已包含在相關整體預算。", "勞保年度數列依2025年11月20日官方回溯表：2020至2024分別200、220、300、550、1300億元。2023及2024均含疫後特別預算100億元；2023另有次年官方執行報告交叉核對。未將其全數宣稱為決算數。", "長照2023年的649億元使用2022年8月25日送審當日口徑；其他來源670億元、後續相同基礎647億元的涵蓋項目可能不同，不混成同口徑成長率。2024及2025為年度經費說明，不當作實支決算。", "疫苗採購契約數量、後續擴充選項、到貨、純貨款與含冷鏈及接種費執行數分列；未推測保密單價。498億元已包含在相關政府預算體系，不能再加到整體防疫紓困總額。", "2009年遺贈稅調降為正式生效年；雖政策討論可能始於2008年，未把2008年誤標為實施日。財劃法節點僅為2025年3月版本，避免套用後續修法文字。", "公開狀態逐事件標示；official_withheld僅用於有官方契約保密說明的商業內容，並標明來源版本。高端2024年已公開契約另列節點；找不到後續付款資料不自行判定為保密。", "本檔新增 25 筆既有特別預算計畫的年度／公布／三讀里程碑。未另重複新增消費券、COVID 特別預算及 2025 年 10 月 17 日已有的韌性預算事件。", "datePrecision=year 的日期僅作年度定位，介面應顯示 dateLabel；不能顯示成『1 月 1 日通過』。", "所有 amounts 均為預算授權或來源表列的預算額；不是實支決算或可直接加到債務存量的金額。跨年整期預算與子項不應重複加總。", "請擴大既有事件 43（2025-10-17）：韌性特別預算三讀整期 5447 億元、財源歲計賸餘 4444 億元與舉債 1003 億元；普發一萬 2359.8 億元是其中子項，不等於整案。可將主標改『韌性特別預算三讀（含普發一萬）』，並保留普發子項金額與既有來源。新增來源 resilienceBudgetApproved 為此事核對依據。", "2025 年度前瞻第 5 期 701.47 億元依立法院表列至二位數的精度保留，不表示精確到元。國發會另有 701.48 億元顯示版本，若需元級精度應再抽取法定預算修正本原表。", "石門水庫原預算年度與後續延長執行期程不同；事件文字保留『原列』，不把原期末當作工程完成日。", "新增天然氣與潛艦15個官方來源核對節點。整期投資、年度預算、實際支付、公司融資與政府債務餘額是不同口徑；不能相加為國家欠款。", "天然氣採購金額未公開者保留空值與公開噸數／年限；未知不是零。2024年卡達協議為27年，每年400萬噸。", "三接2015年初始、2021年方案、2022年修正及2025年測試都以同一projectId串聯，避免把修正後總額與原額重複加總。", "潛艦493.61709億元為原型艦2019至2025年整期計畫；後續7艘2,840.808億元為2024年公開的2025至2038年整體規劃。本文不把整體規劃當作全額法定預算或實際支出。", "月份與年度精度使用datePrecision／dateLabel；date欄首日僅供程式排序，不應顯示為已知確切事件日。", "本次19個背景與政策節點涵蓋食品安全、少子女化、移工、住房、金融危機、央行因應及國際援助。它們可影響財政或家庭負擔，並非每一項都有可直接歸入國債的金額。", "月、季、年度事件需顯示dateLabel及datePrecision；資料中的月初或年初只作時間定位，不是捏造精確發生日。2017年4月20日為少子化辦公室專案報告日，並非宣稱成立日。", "辦公室或服務中心的單位營運成本與整體政策支出分開；未將全國育兒、食安或移工預算當作某辦公室成本。", "銀行核貸額、每戶房貸上限與央行可回收融通額度不是無償政府支出；新青安利息補貼須另外查實支，不把銀行信貸本金列入國家欠款。", "ODA以原幣億美元表示，與臺幣億元分開，不用未註明匯率換算。2024年4.035億美元為報告概數，明細實列403458156美元。年度ODA含援助子計畫，不再加子計畫一次。", "public與partial說明已公開資訊的範圍；amountDisclosure=not_found表示本次未查得或引用頁面未提供整案金額，不等同官方保密。沒有官方限制依據的事件不標official_withheld。", "2026年幼托經費來源僅稱逾1400億元，未填為精確1400億元；金額描述是編列口徑，不是已支付決算。", "健保時間線補入保費調整、政府撥補、法定負擔計算及醫療給付總額；未重複既有2013二代健保與2026安全準備節點。", "健保給付總額、政府負擔保費、政府補助、基金收支短絀與安全準備為不同口徑。年度給付總額不能直接加到國債，也不能把基金收入及政府移轉支出重複計入TOTAL。", "2025年健保總額採2024年12月30日核定函日期；2025年1月9日為公告日期。2024年政府撥補僅能定位到年度，未虛構撥款日。", "政府36%法定負擔之計算涉及保險給付、安全準備及法定收入，不能直接以36%乘醫療給付費用總額替代官方計算。" ], "count": 188, "amountRule": "金額用於篩選與閱讀，不跨事件加總。同案不同里程碑、整案與子項、額度與已支出可能重疊。新台幣門檻不任意換算外幣。" }, "eventReview": { "reviewedAt": "2026-10-25", "addedIds": [ 401, 402, 403, 404, 405, 410, 406, 407, 408, 409, 411, 412, 413, 414, 415, 416, 417, 418, 419, 451, 452, 453, 454, 455, 456, 457, 458, 459, 501, 502, 503, 504, 505, 506, 507, 508, 509, 510, 551, 552, 553, 554, 555 ], "correctedIds": [ 15, 17, 18, 105, 159, 160, 161, 162 ], "verifiedExistingIds": [ 15, 17, 18, 43, 105, 159, 160, 161, 162 ], "notes": [ "2000中央承受省債是既有負債在層級間移轉；沒有填2000全國新增借款金額。89會計年度跨18個月，不能與曆年流量直接比較。", "九二一2001首期原預算727.58795億元，另有第二期；條例1000億元規定不可混當同一首期法定數。", "2005擴大公共建設930.91億元是原案，公報審查結果法定為904.98億元，已使用後者。", "SARS500億元為整期法定預算；200億公共服務擴大就業為一般總預算追加，不是特別預算。", "國安基金5000億及新十大5000億均為當時法定資金/經費上限，不是實際投入或政府等額損失。", "金融重建基金未使用網路常見1400億、2500億數字，以免混淆原始規模、增資、累計賠付及回收；未查得不表示保密。", "2001衰退未混填GDP不同修訂版精確率；健保費率只有月份來源，使用月份精度。", "本檔不更新2000–2005年度債務柱，事件金額不可用來補債務餘額；主資料合併時請重新統計事件數及早期事件覆蓋標示。", "中央存保cdic.gov.tw為一手經辦機構來源；如更新工具官方來源白名單未含此網域，請將其納入。", "本輪產生9筆新增候選；既有36筆事件只針對本輪涉及之法令及計畫關係作交叉核對，不能宣稱36筆每項金額均已重新審計。", "corrections僅為同計畫節點關聯修正，不是日期或金額錯誤更正。id159、160、161為振興建設年度預算，id162為莫拉克法定預算，分別與新增條例節點串聯，避免上限加年度額重複計算。", "依主代理通知，未再新增2007高鐵通車、2015-07-27高鐵財改修約、2008消債條例，避免相同案件重複。交通部104年交通年鑑記載2015-09-10股東會通過公股泛公股增資300億元，其中交通部投資242億元；兩數包含不可相加。來源：https://www.motc.gov.tw/ch/app/yearbook/doc?detailNo=2&id=21&module=directory&serno=6761&type=s&year=104", "原長照十年計畫2007-03-14為院會通過，2007-04-03才正式函核，故選4月3日且明示階段。行政院PDF搜尋標題與實際封面不同，資料來源名稱依封面『長期照顧服務量能提升計畫(104–107年)』，正文第4頁(檔案第9頁)回溯早期核定日期。", "財政部金融營業稅函釋頁依JavaScript載入，搜尋引擎可讀正文，直接開啟工具只取得頁殼；另附行政院公報補強公布與稅率修正。若來源檢查器只做雜湊，需避免把頁殼變化誤判為稅法變動。", "長服法公布與施行相隔兩年；健保網站某法規彙編搜尋摘要誤出現『一年』，本候選採衛福部長照專區及總統府公布資訊，未採該矛盾摘要。", "中央存保為法定存款保險機構，一手來源網域cdic.gov.tw，存款保障額不等於賠款或國債；未填全體保障存款金額。", "未取得各措施造成的可歸因實際新增債務，不從事件金額反推政府借款。未填總成本表示未量化，不表示官方保密。", { "scope": "查核範圍", "result": "針對2016–2026既有145節點選集的重大金額與政策缺口重查，新增10個候選節點；不是全國採購、所有政策與所有年份的全面清冊。沒有改主DATA.JSON或UI。" }, { "existingIds": [ 1, 15, 18 ], "result": "中油2025年3月20日LOI，以及經濟部2026年10月14日每年600萬噸、最高44億美元、最快2032年規劃均由官方重新核實。只有公開範圍與後續程序措辭補強；不以投資上限等同已支付。", "sources": [ "loi", "reviewAlaskaMOEA" ] }, { "existingIds": [ 43 ], "result": "主計總處2025年10月17日公告再次確認歲出5447億元、以前年度賸餘4444億元及舉債1003億元，現有總額與融資數字無須更正。未將5700億元條例上限、5500億元送審案與三讀5447億元混用。", "sources": [ "reviewResilienceApproved" ] }, { "existingIds": [ 46, 14, 17 ], "result": "財政部最新普發頁與2026年8月20日總預算案報導可對照2027年普發一萬規劃；保留為預算案／附條件規劃，沒有把公告等同已發放。未在本次新增重複節點。" }, { "existingIds": [ 129, 130, 131, 205, 206 ], "result": "既有節點已區分跨年疫苗採購、執行概數與高端公開契約，也已區分潛艦整體規劃、年度預算與凍結。沒有找到足以直接推翻其數字的新一手證據；本次未重新逐筆重算全部原始財報或下載全部採購契約，不宣稱完整審計。" }, { "scope": "台美信保口徑", "result": "美國商務部2026年1月15日文件對信用保證使用at least US$250 billion，台灣1月20日行政院英文稿使用credit line up to US$250 billion、估計信保專款US$6.25–10 billion。候選事件保留差異；不能直接把兩段2500億加成政府支出，也不能宣稱信保完全沒有或有風險。", "sources": [ "reviewUSCommerce", "reviewUSCreditEY" ] }, { "scope": "來源存取限制", "result": "部分經濟部、國發會及內政部平台主頁在web open回403或Request Rejected，但官方搜尋索引可讀完整指定新聞或政策摘要；已交叉使用行政院可開啟頁面和官方平臺。讀取失敗只記錄存取限制，並未標成保密。社宅2017年3月6日依官方計畫核定依據，長照3.0起日並引衛福部函知的地方衛生局公告。" }, { "scope": "版本限制", "result": "國防1.25兆候選是2026年4月30日當時的草案規劃版本；後續立法、審議、執行變更沒有由此推定。金額是整期上限，不是當年度實支。普發、健保、勞保及國營撥補的既有歷史節點仍應按各自版本追蹤。" }, "2000年前後財政收支有18個月過渡年度，日後補資料不能直接當作單一曆年。", "高鐵工程總額、政府分工、公司投資及後來增資的口徑分開，不重複加進政府借款。", "銀行局卡債協商新聞可由官方搜尋索引取得正文，直接頁面在研究工具中載入失敗；保留官方連結並記錄可及性限制。" ], "method": "查閱原始來源並整理候選JSON，由腳本檢查、合併；不是自動解析全文或全庫逐項重新驗證。" }, "annualInterestProvenance": [ { "url": "https://service.mof.gov.tw/public/Data/statistic/Year_Fin/108電子書/htm/32070.pdf", "file": "updates/interest/108-32070.pdf", "bytes": 475153, "sha256": "c0b21de6e87f57b2bcbb509ff99b4dffbed54b121cc6322c144300a96a384189", "retrievedAt": "2026-10-25T02:40:59+00:00", "parser": "pypdf layout英文字母CY列；2001–2005與網頁工具可讀PDF表格交叉核對" }, { "url": "https://service.mof.gov.tw/public/Data/statistic/Year_Fin/113電子書/htm/32070.xlsx", "file": "updates/interest/113-32070.xlsx", "bytes": 15334, "sha256": "1f6216e2cbe27d934118834727663017c4aa9864992ea02363ac89f528528c27", "retrievedAt": "2026-10-25T02:40:59+00:00", "parser": "spreadsheet_rows; C=E+G且G/I與H比率驗算" }, { "url": 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"https://www.nta.gov.tw/download/806c0a2fb9d24c6ebd1a76939e2b4045", "file": "updates/interest/2025-public-debt-interest.ods", "bytes": 29291, "sha256": "7135cdeea97f2065540feacdb207cf0e802ed783fb5d958ffff04d18e5b0d31a", "retrievedAt": "2026-10-25T02:40:59+00:00", "parser": "zip content.xml table=表1; 付息數欄；普通基金含總/特別預算" } ] }, "forecastDefaults": { "central": 1074, "local": -333, "population": -0.2, "visible": true }, "spendingItems": [ { "id": "cash-2023-6000", "year": 2023, "name": "普發現金 6,000 元", "amount": 1416.46412, "stage": "三讀核列預算", "parent": "疫後強化經濟與社會韌性及全民共享經濟成果特別預算", "note": "原列 1,416.51412 億元，刪減業務費 0.05 億元後核列 1,416.46412 億元，包含行政費。已含於所屬特別預算，不再加總成國債；核列金額不等於最終實支。", "sources": [ "cash2023approved" ] }, { "id": "cash-2025-10000", "year": 2025, "name": "普發現金 10,000 元（2025 方案）", "amount": 2359.8, "stage": "三讀核列預算；2025 年開始發放", "parent": "2025–2027 強化經濟社會及民生國安韌性特別預算（整期 5,447 億元）", "note": "普發項目原列 2,360 億元，刪除業務費 0.2 億元。整個特別預算以歲計賸餘 4,444 億元及舉債 1,003 億元支應，未指定普發子項全額為借款。子項已在母計畫內，不能重複加總。", "sources": [ "cash2025approved", "resilience2025approved", "cash2025first" ] }, { "id": "cash-2025-paid-asof-2026-04-30", "year": 2026, "name": "2025 普發方案：截至 2026-04-30 累計已領現金", "amount": 2336.257, "stage": "依實際領取人數推算；累計數", "parent": "2025 普發現金一萬元方案（同案執行進度）", "note": "23,362,570 人 × 10,000 元 ÷ 100,000,000。這是跨期累計現金給付推算，非 2026 單年支出、非另一筆新增預算，亦未包含行政成本與後續合格新生兒給付。不可與 2,359.8 億元核列預算相加。", "sources": [ "cash2025recipients" ] }, { "id": "cash-2027-10000-proposal", "year": 2027, "name": "普發現金 10,000 元（2027 提案）", "amount": 2357, "stage": "行政院總預算案；未列為實支", "parent": "2027 年中央政府一般總預算案", "note": "採財政部 2026-08-20 公告的 2,357 億元口徑，與 2025 普發方案分開。屬一般預算用途明細，未再加到總預算歲出；未將提案金額直接視為新增借款。", "sources": [ "cash2027proposal" ] } ], "specialFees": { "year": 2025, "amount": 1.3076, "stage": "中央政府總預算案原編列數；非審定法定預算或實支", "note": "特別費是用途別科目 2093，屬一般預算內的首長特別費，與跨年特別預算不同。XML「各機關歲出二級用途別科目分析總表」單位為新臺幣千元，合計 130,760 千元，換算 1.3076 億元。以下列主管層級，合計與總列相符，未將所屬機關再重複加總。資料僅涵蓋中央原預算案；後續審議刪減、追加及實際支出尚未逐項核清，不將原案或刪減比例推算當成實支。地方政府特別費尚未彙整，缺資料不代表零。特別費已在一般歲出中，不能再次增加年度歲出或國債。", "sources": [ "specialfees2025catalog", "specialfees2025xml" ], "agencies": [ { "name": "總統府主管", "amount": 0.06293 }, { "name": "行政院主管", "amount": 0.16376 }, { "name": "立法院主管", "amount": 0.0219 }, { "name": "司法院主管", "amount": 0.09099 }, { "name": "考試院主管", "amount": 0.05323 }, { "name": "監察院主管", "amount": 0.06371 }, { "name": "內政部主管", "amount": 0.06963 }, { "name": "外交部主管", "amount": 0.01615 }, { "name": "國防部主管", "amount": 0.05313 }, { "name": "財政部主管", "amount": 0.0597 }, { "name": "教育部主管", "amount": 0.02836 }, { "name": "法務部主管", "amount": 0.1745 }, { "name": "經濟部主管", "amount": 0.05714 }, { "name": "交通部主管", "amount": 0.05356 }, { "name": "勞動部主管", "amount": 0.03227 }, { "name": "農業部主管", "amount": 0.07931 }, { "name": "衛生福利部主管", "amount": 0.02461 }, { "name": "環境部主管", "amount": 0.02218 }, { "name": "文化部主管", "amount": 0.03716 }, { "name": "數位發展部主管", "amount": 0.01615 }, { "name": "僑務委員會主管", "amount": 0.00944 }, { "name": "國家科學及技術委員會主管", "amount": 0.01833 }, { "name": "金融監督管理委員會主管", "amount": 0.01817 }, { "name": "海洋委員會主管", "amount": 0.03183 }, { "name": "國軍退除役官兵輔導委員會主管", "amount": 0.04946 } ] }, "longTermDetails": [ { "label": "舊制軍公教退休金", "value": 3.084 }, { "label": "公務人員退撫基金", "value": 2.9508 }, { "label": "勞保未提存準備", "value": 14.2218 }, { "label": "公教人員保險", "value": 0.0653 }, { "label": "國民年金", "value": 0.5684 }, { "label": "軍人保險", "value": 0.0272 }, { "label": "農民健康保險", "value": 0.0985 }, { "label": "地方優惠存款差額利息", "value": 0.0122 } ], "nhiPartial": { "year": 2026, "month": 7, "balance": 2049, "quarter": 2, "income": 4428, "cost": 4482, "net": -55 }, "snapshot": { "date": "2026-08-31", "selfRedeeming": 8106 }, "history": [ { "date": "2026-10-24T07:39:34.577Z", "revision": 1, "note": "從已核對的互動報告抽離資料；保留原數值與來源。" }, { "date": "2026-10-24T07:39:34.577Z", "revision": 1, "note": "補列2025已發放普發一萬、2027不同提案與中央首長特別費原預算案；重整來源與資料呈現。" }, { "date": "2026-10-24T08:18:00+00:00", "revision": 2, "note": "擴充財政及政策事件，增加主題、金額版本與公開狀態；不將事件金額疊加至國債。" } ], "content": { "debt-text-1": { "html": "中央＋地方政府借款 · 2026 年 8 月底" }, "debt-text-2": { "html": "公共債務法規範債務：6.5391 兆元　每人約 28.16 萬元" }, "debt-text-5": { "html": "同月戶籍人口 23,224,721 人 · 分項因四捨五入，與官方總計可能相差 1 億元" }, "debt-link-7": { "text": "國庫署：各級政府公共債務統計表", "href": "https://www.nta.gov.tw/singlehtml/17?cntId=46c30ccc22844fe98ee02123e8f261ad" }, "debt-link-8": { "text": "內政部：同月人口", "href": "https://www.ris.gov.tw/info-liferay/app/channel/newsDetail/26247262" }, "debt-text-9": { "html": "另列自償性債務：0.8106 兆元／每人約 3.49 萬元" }, "debt-text-10": { "html": "加計上項的借款範圍：7.3497 兆元／每人約 31.65 萬元；未併入下方年金精算額或國營公司借款。" }, "debt-text-11": { "html": "長期年金與社保責任 · 2025 年底精算" }, "debt-text-12": { "html": "未來或有給付責任：21.0282 兆元　人口均攤約 90.25 萬元" }, "debt-text-13": { "html": "長期精算估計；與政府借款分開列示 · 按 2025 年底人口 23,299,132 人均攤" }, "debt-text-17": { "html": "依主計總處 114 年度中央政府總決算第 1 冊表 6（PDF 第 28 頁）。長期責任需要財源支應，已納入上方 TOTAL；借款餘額仍另列以便判讀。" }, "debt-link-19": { "text": "主計總處：總額與 8 項明細", "href": "https://ws.dgbas.gov.tw/001/Upload/461/relfile/11520/236127/%E7%AC%AC1%E5%86%8A.pdf#page=28" }, "debt-link-20": { "text": "主計總處：官方下載頁", "href": "https://www.dgbas.gov.tw/News_Content.aspx?n=3831&s=236127" }, "debt-link-21": { "text": "勞動部：114 年度主管決算", "href": "https://www.mol.gov.tw/1607/28752/28754/28758/29886/post" }, "debt-link-22": { "text": "衛福部：國民年金決算揭露", "href": "https://www.mohw.gov.tw/dl-99620-968c6579-ad99-4a4e-8d93-9e33f4f3f5ae.html" }, "debt-link-23": { "text": "內政部：年底人口", "href": "https://www.moi.gov.tw/News_Content.aspx?n=2&s=335870&sms=9009" }, "debt-text-24": { "html": "其他 0.7716 兆元由國民年金 5,684 億元、農民健康保險 985 億元、公教人員保險養老給付 653 億元、軍人保險 272 億元及地方優惠存款差額利息 122 億元組成。健保與農民健康保險是不同制度。這些精算值會受折現率、年資、投保薪資、資產報酬及制度調整影響。" }, "debt-link-26": { "text": "國庫署：潛藏負債與一般政府債務的區別", "href": "https://www.nta.gov.tw/singlehtml/238?cntId=ddb78c5fca8742b3bfe22d519e397f0e" }, "debt-text-28": { "html": "2026 年 7 月安全準備：2,049 億元（初步）· 2025 年保險收支結餘：468 億元" }, "debt-text-29": { "html": "健保累計短絀為負值，累計結餘為正值；安全準備是資金餘額，未加進上方 21.0282 兆元精算責任。" }, "debt-text-31": { "html": "2025 年保險收入 8,798 億元、保險成本 8,330 億元；2026 年截至第 2 季收入 4,428 億元、成本 4,482 億元、收支短絀 55 億元（官方四捨五入值）。年度與未滿一年期間分開判讀。" }, "debt-link-33": { "text": "健保署：重要財務資訊（2026-09-17 更新，表一）", "href": "https://www.nhi.gov.tw/ch/dl-102334-682f876d07ad467da35826aed2e35983-1.pdf" }, "debt-link-34": { "text": "健保署：財務狀況（含 2026 年 7 月初步統計）", "href": "https://www.nhi.gov.tw/ch/dl-57197-c88bfdccf3bd497c8561a79b7d4656a2-1.pdf" }, "debt-text-36": { "html": "2007–2025 為審定決算；負數為短絀。2013 年二代健保實施前的累計財務短絀，依制度由中央分年撥補，與今日未償借款不同。" }, "debt-text-40": { "html": "2026-08：中央 1,000 億元、地方 277 億元" }, "debt-link-42": { "text": "國庫署", "href": "https://www.nta.gov.tw/singlehtml/17?cntId=46c30ccc22844fe98ee02123e8f261ad" }, "debt-text-44": { "html": "2026-08：8,106 億元" }, "debt-link-46": { "text": "統計表", "href": "https://www.nta.gov.tw/singlehtml/17?cntId=46c30ccc22844fe98ee02123e8f261ad" }, "debt-text-48": { "html": "2025 年底：3,185.70 億元" }, "debt-link-50": { "text": "國庫署年度表，第 8 頁", "href": "https://www.nta.gov.tw/download/af82b98ad5b94261a9d34f44f94984bb#page=8" }, "debt-text-55": { "html": "2025 年底精算合計 21.0282 兆元" }, "debt-text-58": { "html": "2026-07 安全準備 2,049 億元，初步值" }, "debt-text-64": { "html": "3,712 億（8 月）／910 億（9 月）；累積虧損，非借款餘額" }, "debt-link-66": { "text": "中央社", "href": "https://www.cna.com.tw/news/aipl/202610190136.aspx" }, "debt-text-68": { "html": "原文「合計約 2.5 兆」尚未核對同日完整報表；不作政府債務分項" }, "debt-text-71": { "html": "297.2 億美元（2026-09）；案件總值，含部分交付，非已付款或損失總額" }, "debt-link-73": { "text": "TSM", "href": "https://tsm.schar.gmu.edu/taiwan-arms-sale-backlog-september-2026-update/" }, "debt-text-75": { "html": "最高 44 億美元，仍屬規劃；原文 20 年購氣 2.2–2.5 兆元未有足夠定價資料核算" }, "debt-link-77": { "text": "經濟部", "href": "https://www.moea.gov.tw/MNS/populace/news/News.aspx?kind=1&menu_id=40&news_id=124242" }, "debt-text-79": { "html": "1,809.35 億／中油增資 2,338.34 億；追加預算安排，非等額新增借款" }, "debt-link-81": { "text": "行政院", "href": "https://www.ey.gov.tw/Page/4EC2394BE4EE9DD0/3723d2ab-446e-444f-88b4-7b4e220d8a0c" }, "debt-text-83": { "html": "2025 方案已開始發放；2027 年另有總預算案。上方逐項呈現金額與來源。" }, "debt-link-85": { "text": "國庫署", "href": "https://www.nta.gov.tw/singlehtml/238?cntId=8664ba9a371c4f8f8c8b80e6c84bf724" }, "debt-text-87": { "html": "2026-07 安全準備餘額 2,049 億（初步）；原文近 1 兆精算負債未核實" }, "debt-link-89": { "text": "健保署", "href": "https://www.nhi.gov.tw/ch/dl-57197-c88bfdccf3bd497c8561a79b7d4656a2-1.pdf" }, "debt-text-90": { "html": "原文每人約 120 萬" }, "debt-link-93": { "text": "統計口徑", "href": "https://www.nta.gov.tw/singlehtml/238?cntId=ddb78c5fca8742b3bfe22d519e397f0e" }, "broadSources": { "html": "財政部：2025 年底一年以上借款主計總處：2025 給付責任總表（PDF 第 28 頁）勞動部：主管決算查核戶政司：同年底人口" }, "event-link-0": { "text": "財政部：2025 年底一年以上借款", "href": "https://service.mof.gov.tw/public/Data/statistic/Year_Fin/114電子書/htm/32040.pdf" }, "event-link-1": { "text": "主計總處：2025 給付責任總表（PDF 第 28 頁）", "href": "https://ws.dgbas.gov.tw/001/Upload/461/relfile/11520/236127/%E7%AC%AC1%E5%86%8A.pdf#page=28" }, "event-link-2": { "text": "勞動部：主管決算查核", "href": "https://www.mol.gov.tw/1607/28752/28754/28758/29886/post" }, "event-link-3": { "text": "戶政司：同年底人口", "href": "https://www.ris.gov.tw/info-liferay/app/channel/newsEnglishDetail/26245250" }, "event-link-4": { "text": "財政部 113 年報表 2-4（2006 年）", "href": "https://service.mof.gov.tw/public/Data/statistic/Year_Fin/113電子書/htm/32040.pdf" }, "event-link-5": { "text": "財政部 114 年報表 2-4（2007–2025 年）", "href": "https://service.mof.gov.tw/public/Data/statistic/Year_Fin/114電子書/htm/32040.pdf" }, "event-link-6": { "text": "內政部：歷年年底人口（至 2022）", "href": "https://ws.moi.gov.tw/Download.ashx?icon=.pdf&n=5YWn5a65MTExLnBkZg%3D%3D&u=LzAwMS9VcGxvYWQvNDAwL3JlbGZpbGUvMC8xODk4MC8zZDEwNWFhYi00ODY2LTRmZDAtYTU1Ni0xNzk3ZTU4M2MyMDQucGRm" }, "event-link-7": { "text": "戶政司：2023、2024 年底人口", "href": "https://www.ris.gov.tw/documents/data/5/2/DemographicQuarterly_Winter2024.pdf" }, "event-link-8": { "text": "戶政司：2025 年底人口", "href": "https://www.ris.gov.tw/info-liferay/app/channel/newsEnglishDetail/26245250" }, "event-note-6": { "html": "推估餘額＝上年底餘額＋每年淨變動。預設借款變動取 2020–2025 年變化的年平均（四捨五入），人口每年 −0.2% 為可調整假設；不是政府預測。推估只涵蓋圖中一年以上債務，未把採購或支出預算直接當成借款。" }, "event-note-10": { "html": "2025 年底 · 政府一年以上借款＋長期年金與社保精算責任，以同年底人口均攤" }, "event-note-11": { "html": "長期給付責任也需要財源支應，已納入此處總和。借款是既有還本付息義務；精算責任是未來多年給付的資金缺口估計，金額會隨假設與制度變動。此為廣義財政負擔合計，不是官方國債統計或個人應還款。短期、自償及國營事業借款尚未併入；未把支出預算再加一次。只有 2025 年同基準精算資料，未回填到其他年份。 借款採財政年報決算版本，精算採總決算揭露，與下方官方審定債務比率的發布版次不同。" }, "event-note-14": { "html": "2026 年柱採 8 月 14 日立法院單位預算審議暫列數；9 月 3 日另提歲出追加預算案 6,076 億元，未混入既有柱。2027 年為預算案；尚未核實的後續調整未填為定案。2006–2012 僅列決算，預算欄缺資料不代表零。" }, "event-note-15": { "html": "特別收支由財政部「總決算及特別決算」總表扣除不含特別預決算的總決算計算。依該表註記，已結案者為決算，仍執行中的新式戰機、海空戰力為法定預算分配，故 2020 年起不能視為全部已實際支出。稅課是一般歲入的一部分。" } }, "annualSources": { "2006": "https://service.mof.gov.tw/public/Data/statistic/Year_Fin/113電子書/htm/32040.pdf", "recent": "https://service.mof.gov.tw/public/Data/statistic/Year_Fin/114電子書/htm/32040.pdf" }, "annualPopulationSources": [ [ "內政部：歷年年底人口（至 2022）", "https://ws.moi.gov.tw/Download.ashx?icon=.pdf&n=5YWn5a65MTExLnBkZg%3D%3D&u=LzAwMS9VcGxvYWQvNDAwL3JlbGZpbGUvMC8xODk4MC8zZDEwNWFhYi00ODY2LTRmZDAtYTU1Ni0xNzk3ZTU4M2MyMDQucGRm" ], [ "戶政司：2023、2024 年底人口", "https://www.ris.gov.tw/documents/data/5/2/DemographicQuarterly_Winter2024.pdf" ], [ "戶政司：2025 年底人口", "https://www.ris.gov.tw/info-liferay/app/channel/newsEnglishDetail/26245250" ] ], "enterpriseFinance": { "basis": "稅後淨利／損失（負數）", "unit": "億元", "companies": [ { "id": "cpc", "name": "台灣中油", "scope": "個體", "records": [ { "year": 2016, "netProfit": 293.67, "source": "cpc2017Annual", "stage": "公司公布" }, { "year": 2017, "netProfit": 403, "source": "cpc2020CSR", "stage": "審定／查核" }, { "year": 2018, "netProfit": 343, "source": "cpc2021CSR", "stage": "審定／查核" }, { "year": 2019, "netProfit": 324, "source": "cpc2021CSR", "stage": "審定／查核" }, { "year": 2020, "netProfit": -73, "source": "cpc2021CSR", "stage": "審定／查核" }, { "year": 2021, "netProfit": -393, "source": "cpc2024CSR", "stage": "審定／查核" }, { "year": 2022, "netProfit": -1862, "source": "cpc2024CSR", "stage": "審定／查核" }, { "year": 2023, "netProfit": -213.6258, "source": "cpc2025AnnualIncome", "stage": "審定／查核" }, { "year": 2024, "netProfit": -341.81545114, "source": "cpc2025Accounts", "stage": "審定／查核" }, { "year": 2025, "netProfit": -89.05308875, "source": "cpc2025Accounts", "stage": "公司公布" } ], "notes": [ "中油並非每一年虧損：本次官方資料核對顯示 2016–2019 年有稅後盈餘，2020–2025 年錄得稅後損失。", "2017–2022 年部分來源只以整億元公布，故保留來源精度；圖表不能添加沒有根據的小數。2017／2018／2019 與 2021／2022 來源註為審定數，2020 為會計師簽證數。", "2023 值取 2025 業務簡介所列 2023 查核稅後淨損 21,362,580 千元，換算為 213.6258 億元；不使用稅前虧損 224.11428 億元替代。", "2024 採較後出的 2025 年自編決算所列上年度審定本期淨損 34,181,545,114 元；早期 2025 業務簡介所列 2024 稅後淨損 33,026,546 千元是不同決算版本，未混列為另一年度。", "2025 自編決算本期淨損為 8,905,308,875 元（89.05308875 億元）；新聞稿常見 91 億元是稅前數，不可放入這個稅後系列。", "年度淨損是損益流量；累積虧損、公司負債及政府公債是不同數據，不把年度損失逐年直接加到政府債務 TOTAL。" ] }, { "id": "taipower", "name": "台灣電力", "scope": "個體", "records": [ { "year": 2018, "netProfit": 305.46303, "source": "tp2020CSR", "stage": "審定／查核" }, { "year": 2019, "netProfit": 167.46835, "source": "tp2020CSR", "stage": "審定／查核" }, { "year": 2020, "netProfit": 237, "source": "tp2020Shareholders", "stage": "公司公布" }, { "year": 2021, "netProfit": 224, "source": "tp2021Shareholders", "stage": "公司公布", "accumulatedLoss": 418 }, { "year": 2022, "netProfit": -2263, "source": "tp2022Shareholders", "stage": "公司公布", "accumulatedLoss": 2061 }, { "year": 2023, "netProfit": -1990.91, "source": "tp2025FinancialPerformance", "stage": "審定／查核" }, { "year": 2024, "netProfit": -392.27, "source": "tp2025FinancialPerformance", "stage": "審定／查核" }, { "year": 2025, "netProfit": 746.32, "source": "tp2025FinancialPerformance", "stage": "審定／查核" } ], "notes": [ "本次核對補齊 2018–2025 八年；2016–2017 未在本次有界研究中完成相同口徑原表核對，保留缺值，不補 0。", "台電也非年年虧損：2018–2021 年稅後獲利，2022–2024 年虧損，2025 年轉回獲利；2025 年獲利不代表過去累積虧損全數消失。", "2018 與 2019 直接取台電 2020 永續報告附錄綜合損益表『本期淨利』30,546,303 與 16,746,835 千元；前者為審定數、後者為當時會計師查核數。", "2020–2022 取公司股東會公告的稅後淨利／損失，來源整億元公布，保留該精度；累積虧損取相同公告、相同年度期末數。", "2023–2025 取台電較新永續經營績效原表：稅後淨利（損）為 -199091、-39227、74632 百萬元；2023、2024 為審定決算，2025 為會計師查核簽證數，尚非審定數。", "較早公司公告曾列 2024 年稅後淨損 411 億元，2025 年初期財報亦曾公布獲利 729 億元；本系列採更新版本，避免同一年多種版本混為不同口徑或不同年度。", "官方經營績效網頁的內嵌圖表資料遺漏虧損負號，但連結 PDF 第 2 頁原表以括號明列 2023、2024 為損失；本資料依原表保留負號。", "個體公司損益已包含其會計上認列的業外收入、投資收益與補助等影響，不等於單純售電本業盈虧；與政府支出或債務 TOTAL 不直接重複加總。" ] } ] }, "debtAssessment": { "referenceYear": 2025, "actualRatioPercent": 25.2, "referenceStage": "中央一年以上公共債務審定決算比率", "snapshotDate": "2026-08-31", "snapshotRatioPercent": 22.5, "snapshotStage": "中央一年以上公共債務實際數比率；非全年決算", "legalCeilingPercent": 40.6, "denominator": "前三年度名目GDP平均數", "scopeNote": "上述指標僅中央政府一年以上公共債務；不能把中央加地方借款或長期精算責任直接套入中央40.6%的上限。", "versionNote": "本區直接引述官方審定與實際比率。上方年度柱採財政年報決算版本，國債鐘採不含保留數的實際口徑；不可用不同版本反推GDP或可借額度。2025逐項差額調節表尚未收錄。", "forecastNote": "規劃年借款線是淨借款與人口假設的趨勢情境，沒有建立GDP、利率、稅收、各預算融資與還本的完整模型，不能據此判定未來債務率安全。", "checks": [ "借款用途與資產效益：工程投資、救急支出與持續性支出分開看。", "償債現金流：檢查利息占收入、到期還本與再融資需求，不能只看借款餘額。", "長期責任與經常收支：持續性支出應有可持續財源，年金與社保缺口也需支應。" ], "sources": [ "officialDebtRatio", "publicDebtLaw", "debtStatBasis", "debtCarryovers" ] }, "annualInterest": [ { "year": 2001, "interest": 1510.24, "stage": "審定決算數", "source": "interestYearbook108" }, { "year": 2002, "interest": 1519.33, "stage": "審定決算數", "source": "interestYearbook108" }, { "year": 2003, "interest": 1443.78, "stage": "審定決算數", "source": "interestYearbook108" }, { "year": 2004, "interest": 1266.32, "stage": "審定決算數", "source": "interestYearbook108" }, { "year": 2005, "interest": 1174.58, "stage": "審定決算數", "source": "interestYearbook108" }, { "year": 2006, "interest": 1248.35, "stage": "審定決算數", "source": "interestYearbook113" }, { "year": 2007, "interest": 1236.24, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2008, "interest": 1170.22, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2009, "interest": 1162.44, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2010, "interest": 1093.54, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2011, "interest": 1112.64, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2012, "interest": 1140.32, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2013, "interest": 1169.41, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2014, "interest": 1146.28, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2015, "interest": 1112.78, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2016, "interest": 1128.26, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2017, "interest": 1014.91, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2018, "interest": 1004.4, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2019, "interest": 978.41, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2020, "interest": 949.91, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2021, "interest": 878.24, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2022, "interest": 825.59, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2023, "interest": 829.47, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2024, "interest": 884.17, "stage": "審定決算數", "source": "interestYearbook114" }, { "year": 2025, "interest": 845.09, "stage": "決算數", "source": "interestYearbook114" } ], "interestNotes": [ "本序列是財政統計年報表2-7的中央政府總預算債務利息支出，不是中央加地方全體公共債務付息數。沒有用政事別「債務支出」取代利息欄。", "原XLSX明列G欄「利息支出」、PDF明列「付息支出」；C總計=E還本+G利息。表2-7沒有另列手續費或完整剔除手續費調節，故忠實標為年報利息支出口徑，不宣稱已核實排除全部手續費的純利息。", "原表單位為新臺幣百萬元；換成億元須除以100，保留至0.01億元。2025為114年報的決算數，2024以前為審定決算數。", "114年報只含2007–2025實際列，2006從113年報補入。2001–2005從108年報表2-7第2頁英語CY列解析並與官方PDF文字交叉核對；未取得2000同口徑數字，不補零。", "2001–2005未在主資料收錄人口時，人均利息應留白，不可套用現有人口或2006人口。2000年度會計期間亦可能涉及曆年制轉換，不直接拿不同期間相除。", "113年報2025欄帶*為預算數1068.87億元，不是決算；114年報2025決算是845.09億元。114年報2026欄帶*為預算數1058.86億元，不納入annualInterest。", "債務還本E欄與付息G欄分開；E欄依表註不含中央債務基金編列之償還數，不能稱為中央所有到期還本。歲出I欄為總預算及特別預算，且依表註不含債務還本。", "國庫署2025審定公共債務概況ODS表1中央付息數93012百萬元=930.12億元，屬含普通基金（總、特別預算）及表列非營業基金之較廣公共債務表，不能與中央總預算845.09億元混接。兩表亦有年報決算/9月審定版次差異，8503百萬元差額尚無逐項調節表；不能武斷全部歸因於自償性債務或某一基金。", "利息為年度支付流量，已包含在對應預算支出，不再次加上政府債務餘額或長期責任TOTAL。", "可重用scripts/refresh_interest.py目前僅正式支援113、114 XLSX版式；檢查標題、單位、CY、C=E+G、G/I比率及完整年度列，任何不符停止；預設只生成候選，--apply才呼叫既有備份及stale hash防護套用。" ], "interestSnapshot": { "year": 2025, "interest": 930.12, "unit": "億元", "scope": "中央政府公共債務概況表付息數", "stage": "審定決算", "source": "centralDebtInterestAudit2025", "note": "與總預算845.09億元範圍及版次不同，差額85.03億元尚無逐項調節表，不能相加。" }, "interestDisplayNotes": [ "年度利息圖採中央政府總預算口徑；與包含其他基金的公共債務付息數分開，不混成一條數列。", "利息是每年支出的用途明細，已包含於對應歲出。還本是另一項融資支出，不把兩者再加進年底借款餘額。", "2025年為財政年報決算數，2024年以前為審定決算數；未將2026年預算當作已支付利息。", "2001–2005年已收錄利息，但同年人口與一般歲入尚未核齊時，不計算人均及收入占比。", "較廣口徑2025年中央付息930.12億元，與總預算845.09億元的範圍及發布版本不同；尚無逐項差額調節，不相加。" ] }