Page 67 - An Overview of Penghu

XIII Fiscal Policies

Finance of the prefectural government

Ÿ Annual income and average taxes paid per household

Penghu Prefectural Government's final annual income consisted of a
national tax of 12,607 Taiwanese yen, local taxes worth 59,244 Taiwanese
yen, and town/village taxes of 49,592 Taiwanese yen. On average, every
household paid a total of 10.987 Taiwanese yen in taxes, in which 1.14
Taiwanese yen were for the national tax, 5.36 for local taxes, and 4.487 for
town/village taxes. The gap between taxes paid by people in Japan and
Taiwan was big, as each Japanese household paid an average of 128.737
Taiwanese yen in taxes, while their Taiwanese counterparts only paid 35.308
Taiwanese yen on average. However, if you look at the total revenue of
Penghu Prefecture, which amounted to 2,800,360 Taiwanese yen in total, or
253 Taiwanese yen per household on average, you will realize that taxes paid
by Penghu people are not something that they can easily handle.

Ÿ Annual expenditure

Penghu Prefectural Government's final annual expenditure in 1930 was
516,695.19 Taiwanese yen, among which national spending accounted for
204,230.60 Taiwanese yen, and local administrations took up 312,464.59
Taiwanese yen. In terms of national expenditure, 59,079.51 Taiwanese yen
were spent on general affairs and 145,151.09 on law enforcement (with
running expenses of 135,723.06 Taiwanese yen and non-recurring expenses
of 9,428.03 Taiwanese yen). In terms of the expenditure of local
governments, running expenses accounted for 210,811.60 Taiwanese yen,
and non-recurring expenses took up 99,582.99 Taiwanese yen.

Ÿ Budgets for local administrations in the Prefecture

Local administrations' total income and spending in 1931 amounted to
53,082 and 285,699 Taiwanese yen, respectively. Local fees took up 90% of
the annual income, while the remaining 10% came from other minor sources.
Budgets were mainly spent on education (120,744 Taiwanese yen, or 42% of
the annual spending), industry development (non-recurring expenses
included; 44,505 Taiwanese yen, or 12% of the annual spending), subsidies
(30,599 Taiwanese yen, or 11% of the annual spending), local administration
fees (29,912 Taiwanese yen, or 11% of the annual spending), management
and civil engineering (17,662 Taiwanese yen, or 6% of the annual spending),
processing fees of local administration taxes, incidentals, and social
undertakings.

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