市政公用设施配套费从量从价两次征收法刍议

A Proposal for Twice Collection of the Subsidiary Fees -Specific and Ad Valorem-for the Municipal Public Installations

市政公用设施配套费的征收，应该兼顾效率与公平，并与商品房建设、销售协调，采用“从量从价两次征收法＂ ，即先按使用土地的等级和面积＂ 从量＂ 征收一部分，再按建成房屋的售价＂ 从价＂ 征收另一部分。

The collecting subsidiary fees for the municipal public installations should give consideration to both efficiency and equity and be well coordinated with the construction and selling of commercial houses.The author offers a proposal for twice collection --specific and ad valorem--for the municipal public installations.First,to collect “specific fees'on the basis of the grade and area of the land used;secondly,to collect “ad valorem fees'on the basis of the price of the houses.