To give localities greater autonomy, the revisions to the Law Governing the Allocation of Government Revenues and Expenditures include a set of accompanying regulations, including "General Guidelines for Local Taxation" and "Regulations on Government Fees." With these, every county and city can levy special taxes so as to supplement their budgets in accordance with their needs.
為了讓地方有更大的自主空間，財劃法的修正還將夾帶「地方稅法通則」及「規費法」等配套法案，讓各縣市可以依據各自的不同需求，開徵特殊稅源以充裕財政。