论我国行政收费监督模式的完善

On the Consummation of Supervision Mode of Administrative Charge

行政收费作为一项没有专门法律作为依据的行政行为,实践中不能缺少对其必要的监督。针对我国行政收费监督存在的立法分散、主体局限、范围不全面和程序缺失的问题,各方监督主体应秉持依法监督、合目的性及公正公开的原则,通过横向纵向相结合的模式,充分发挥行政机关内外各主体的作用,进行事前、事中和事后多阶段多方面的监督。

As an administrative act without special law as the basis, administrative charge cannot be short of necessary supervision in practice. There are many problems when speaking of supervision for our national administrative fees, such as dispersed legislation, limited subjects, incomplete scales and improper procedures. Aiming at these problems, the supervision authority should, firstly, stick to the principles of legitimate supervision, purposiveness, fairness and publicity, and secondly, use the combination of horizontal longitude mode to make full use of the subject of administration inside or outside the institution, and therefore, fulfill the multi-stage, full-angle supervision before, during and after a certain situation.