煤炭企业内部对行政事业性收费实行法律审核研究

Study on Legal Audit Conducted on Administrative and Utility Charges within Coal Enterprises

煤炭企业依法交纳行政事业性费用是其责任和义务,但企业为加强内部管理,维护自身的合法权益,应防止地方政府部门特别是县乡等基层地方政府部门利用自身的行政权能优势,违法对企业征收费用,因此有必要在企业内部对地方政府部门的行政事业性收费实行法律审核,这既能维护国家利益,又能维护企业自身利益。

The administrative and utility charges are the fees collected by the state organizations, public institutions and autho- rized organizations according to the state law, regulations and stipulations to play their management function and to enhance the social economic management. The administrative and utility charges paid by the coal enterprises according to the laws are the responsibility and obligation of the coal enterprises. To enhance the internal management and safeguard its legal rights and interests and to prevent the illegal taxation to the enterprises by the local governmental department, especially the countl^y, town and primary level local government with its administration power function advantages, therefore the enterprise should have the legal audit on the administrative and utility charges by the local government department. Thus the legal audit could main- tain the national benefits and maintain the benefit of the enterprises.