摘要
行政收费直接侵犯了行政相对人的财产权,因此必须依照依然行政原则进行设定、实施和监督。通过统一的立法将行政收费纳入法治化的轨道,是"依法治国,建设社会主义法治国家"的内在必然要求。我国行政收费立法应当遵循无行政则无收费、"谁受益,谁负担"以及行政收费合法化与合理化等原则,行政收费立法须明确收费主体及其权力、界定行政收费标准及其范围、合理确定行政收费水平、明确及完善行政收费程序以及完善行政收费立法的配套机制。
The administrative charges directly infringe the property rights of the administrative relative persons,so we must set,implement and supervise the administrative charges by the principle of administration by law. Through the unification of legislation,administrative charges will be brought into the orbit of rule of law,which is the inherent requirement of " ruling the country by law and building a socialist country under the principle of ruling of law". Legislation of administrative charge in our country should follow the principles of " no administration no charge", " who benefits,who burden",and principles of legalization and rationalization. Legislation on administrative charges shall be clear in terms of subject of charges and its power,define the standards and scope of the administrative charges,reasonably determine the level of administrative charges,clear and perfect the process of collecting administrative charge,and improve the supporting mechanism of the legislation of administrative charges.
出处
《山西高等学校社会科学学报》
2016年第6期58-62,70,共6页
Social Sciences Journal of Universities in Shanxi
基金
教育部人文社科基金一般项目"税权的宪法控制研究"(13YJA820006)
江苏省教育厅高校哲学社会科学项目"税权的宪法控制研究"(2013SJD820004)
江苏省教育厅"青蓝工程"学术带头人项目之成果
关键词
行政收费
依法行政
法治化
the administrative charges
principle of administration by law
legalization