Statute for Collection of Community Development Fees by Construction Project Article 5
For collection of community development fees by construction projects, relevant local governments shall submit a fee charging scheme, which shall include the project plan, project funding and budgets, scope of benefited area, and fee rates to the relevant council of peoples' representatives for decision by vote and then to the Central Government for recordation. Long-term projects shall be divided into phases with the year-by-year project plan produced in the form specified above submitted first to the relevant council of peoples' representatives for decision by vote and then to the Central Government for recordation before an annual budget can be compiled or the special budget procedure be applied. Central Government-handled projects shall be processed according to the income-expenditure budgeting procedure by the in-charge agency of the project.The council of peoples' representatives at all levels shall review and approve the community development fee charging scheme along with the funding and budget plans of the project. In the event that the review of said fee charging scheme has been postponed or the proposal vetoed, the relevant project funding and budget plan review shall be put on hold or canceled. The charging of community development fees shall be limited to the extent where the original approved amount has been collected in full. For projects collecting community development fees from vehicles and vessels, where continued maintenance and improvement is deemed necessary and with the decision by vote of the relevant council of peoples' representatives and completion of the income-expenditure budgeting procedure, relevant maintenance or improvement fees can be charged.
中文原文 工程受益費徵收條例第5條
各級地方政府徵收工程受益費,應擬具徵收計畫書,包括工程計畫、經費預算、受益範圍及徵收費率等,送經各該級民意機關決議後,報請中央主管機關備查。
如係長期辦理之工程,應先將分期、分年之工程計畫,依照上開規定,先行送經民意機關決議,報請中央主管機關核備後,據以編列年度預算或特別預算辦理。
中央舉辦之工程,應由主辦工程機關循收支預算程序辦理。
各級地方民意機關對於工程受益費徵收計畫書,應連同該工程經費收支預算一併審定;如工程受益費徵收案予以延擱或否決,該工程經費收支預算應併同延緩或註銷。
工程受益費以徵足原定數額為限。
但就車輛、船舶徵收受益費之工程,而有繼續維持保養、改善必要者,經各該級民意機關決議,並完成收支預算程序後,得徵收之。
如係長期辦理之工程,應先將分期、分年之工程計畫,依照上開規定,先行送經民意機關決議,報請中央主管機關核備後,據以編列年度預算或特別預算辦理。
中央舉辦之工程,應由主辦工程機關循收支預算程序辦理。
各級地方民意機關對於工程受益費徵收計畫書,應連同該工程經費收支預算一併審定;如工程受益費徵收案予以延擱或否決,該工程經費收支預算應併同延緩或註銷。
工程受益費以徵足原定數額為限。
但就車輛、船舶徵收受益費之工程,而有繼續維持保養、改善必要者,經各該級民意機關決議,並完成收支預算程序後,得徵收之。