成本效率论:基于公平与效率价值的行政收费基础理论

公平价值要求成本性行政收费的理论基础是"特别支出由特别收入来满足",体现受益者与未受益者之间的公平价值,其范围应以"特别"的行政支出为限,并以行政支出的成本为标准;效率价值要求效率性行政收费能够提高自然资源、公共设施的使用效率,体现法律通过行政收费来提高社会资源使用效率的价值,其范围应限于使用产生拥挤的自然资源、公共设施,并以能够排除资源使用的拥挤、提高资源使用的效率为标准。

Cost-Efficiency Theory: the Basic Theory of Administrative Charges on the Values of Fairness and Efficiency

This thesis starts from the analyses of the administrative charges' values of fairness and efficiency,and divides the administrative charges into cost administrative charges and efficiency administrative charges.The value of fairness demands that the basic theory of cost administrative charges is "special expenditures shall be sufficed by special incomes" so as to show the fairness between the benefactors and the non-benefactors.Moreover,it should be limited by special administrative expenditures and standardized by the cost of it.On the other hand,considering the efficiency value,the efficiency administrative charges shall enhance the efficiencies of the utilization of natural resources and public utilities so as to show the efficiency value of administrative charges by the law.It also should be limited by the utilization of the reducing natural resources and public utilities and standardized by the abatement of resources' crowd and the improvement of resources' utilization.