政府收费法律依据完善之理论与实践探讨

On the Theory of Perfecting the Legal Basis of Government Charges and Its Practice

近年来的涉企收费清理对于减轻企业负担产生了一定效果,然而伴随经济社会中不确定性因素的增加,其边际效应在递减。从营商环境优化角度考虑,当“法治就是最好的营商环境”成为经典命题之时,政府收费治理将更加聚焦于收费行为本身的合法性问题。当前政府收费法律依据在理论与实践中存在的问题,主要包括高阶立法缺失、立法授权不完备、行政规范性文件广泛作为收费依据等方面。在未来政府收费制度的完善过程中,应以政府收费依据法定之落实为首要目标,通过对政府收费立法的完善、收费法律体系的调整,以及收费立法过程的规范等措施,推动国家治理法治化的深入实践。

In recent years,the clearing of charges for related enterprises has produced certain effect to alleviate the burden of enterprises.However,with the increase of uncertain factors in the economic society,its marginal effect is decreasing.From the perspective of optimizing business environment,when the proposition that“the rule of law is the best business environment”has become a classic one,the governance of government charges will focus more on the legality of the charging behavior itself.The current problems,existing in the legal basis of government charges in theory and practice,include the lack of high-level legislation,the incompleteness of leg⁃islative authorization,administrative regulatory documents being widely used as the basis for charging.In the process of perfecting the government charges system in the future,we should take the implementation of govern⁃ment charges according to the law as the primary goal,and promote the deep practice of the legalization of na⁃tional governance by means of perfecting the legislation of government charges,adjusting the legal system of government charges,and standardizing the regulation of the process of charge legislation.