Apart from various locally administered taxes such as property taxes, and revenue from traffic tickets, the money for local government budgets come largely from various taxes administered by the central government, including the business tax and commodity taxes, for which a certain percentage of revenue is given to local governments.
地方與中央財政之爭，其來有自。目前地方的自主財源，除了房屋稅、地價稅等地方稅，及罰款、規費等收入外，主要便是由中央統籌分配的稅款，包括營業稅、貨物稅等，各以不同的百分比分配給地方。