公共債務法

AI-assisted research summary: This law is enacted to maintain national fiscal soundness, support national development needs, and regulate public debt of the central government and local governments.

AI-assisted research summary: 公共債務主管機關、地方政府與財政部都要定期彙整、報送並公開公共債務資訊。

AI-assisted research summary: 中央及直轄市得設立債務基金，並由該基金辦理償債、債務轉換、資金籌措及相關費用支付。

AI-assisted research summary: 中央及直轄市、縣（市）及鄉（鎮、市） must編列一定比例的債務還本；也 may在歲入執行情況允許時，於原預算外增加還本。

AI-assisted research summary: 本法的施行日期由行政院決定。

AI-assisted research summary: This provision names the competent authority for public debt at each level of government.

AI-assisted research summary: 直轄市、縣（市）的公共債務由行政院監督；鄉（鎮、市）的公共債務由縣政府監督。

AI-assisted research summary: This article defines public debt, borrowing, and borrowing limits, and requires government borrowing of public debt to be for adjusting capital expenditure unless another law provides otherwise.

AI-assisted research summary: This provision sets borrowing limits for central and local governments and requires disclosure of fund cash movements.

AI-assisted research summary: 當一年以上公共債務未償餘額達法定債限的90%時，中央與地方政府須制定債務改善計畫及時程表；未經同意，不得新增債務超過上一年度舉債額度。

AI-assisted research summary: 財政部在報請行政院同意後，得派員查核直轄市、縣（市）公共債務；縣政府得派員查核鄉（鎮、市）公共債務。

AI-assisted research summary: If a local government may be unable to meet debt repayment obligations, the Ministry of Finance may ask the Executive Yuan to restrict or stop its borrowing, and a county government may restrict or stop borrowing by townships, towns, or cities in the same situation.

AI-assisted research summary: 地方政府如超額舉債、違反停止舉債命令或未按債務償還比率編列預算，監督機關可命其限期改正或償還；逾期不辦者，還可能減少或緩撥統籌分配稅款，並移送懲戒。