政府性基金课征的法治化及其制度路径

On the System Outlets of Legalization about Imposing Government Funds

作为一种新兴的财政工具,政府性基金课征的目的为支持特定公共事业发展和公共基础设施建设,而政府性基金课征法治化的本质是经由立法机关通过宪法、法律来控制政府公权力的行使及保障国民的财产权。鉴于当前政府性基金课征中存在宪法基础缺失、立法机关民主统制的缺位以及法律救济途径不畅通等制度困境,有必要经由全国人大常委会行使宪法解释权确立政府性基金课征的宪法基础、通过制定法律或明确授权国务院制定行政法规确立政府性基金课征依据、课征要件、课征程序以及选择合理的法律救济机制来保障缴费义务人的合法权利。

As a new financial tool, the purpose of the governmental fund levy is to support the development of specific utilities and public infrastructure, and the legalization essence of government - managed funds is to control the exercise of government public power and guarantee citizen＇ s property rights through the legislature passed the constitution and the laws. Given the lack of constitutional basis, the absence of democracy legislative control and not smoothly legal relief system existing in the governmental fund levy, it is necessary through the National People＇ s Congress and its standing committee exercise the constitutional interpretation to establish the constitutional foundation of governmental fund, to clearly authorize the Levied basis , requirements and program through law or through formulating administrative regulations explicitly, and to choose reasonable legal relief mechanism to protect the legal rights of payment obligations.