Charges And Fees Act Article 10

The executive authorities in charge of the concerned matters shall set or adjust the standards of charges and fees under the following principles and shall refer the same together with the cost information to the corresponding level of competent authority in charge of the fees for its approval. The announcement of such standards shall be made after such standards and cost information are referred to the corresponding level of the people’s representative body for its review and record:1. Administrative fees shall be set based on the direct costs of goods and materials, wages and salaries, and other costs, and by taking indirect costs into consideration.2. User charges shall be set based on the costs of development, procurement, operation, maintenance, improvement, management, and other related factors, and by taking market factors into consideration.Where the foregoing standards are pertaining to control, approval, encumbrance, or provision of educational and cultural facilities or when there are special circumstances in existence, these characteristics or objectives shall also be taken into consideration.
中文原文 規費法第10條
業務主管機關應依下列原則,訂定或調整收費基準,並檢附成本資料,洽商該級政府規費主管機關同意,並送該級民意機關備查後公告之:
一、行政規費:依直接材(物)料、人工及其他成本,並審酌間接費用定之。
二、使用規費:依興建、購置、營運、維護、改良、管理及其他相關成本,並考量市場因素定之。
前項收費基準,屬於辦理管制、許可、設定權利、提供教育文化設施或有其他特殊情形者,得併考量其特性或目的定之。

English translation for reference only; the Chinese text prevails. Not legal advice.