政府性基金课征的法治化及其制度路径

发布时间：2018-01-20 09:02

本文关键词： 政府性基金财政权财产权　出处：《湘潭大学学报(哲学社会科学版)》2015年05期 　论文类型：期刊论文

【摘要】：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。
[Abstract]:As a new financial tool, the purpose of government fund levy is to support the development of specific public utilities and public infrastructure construction, and the essence of government fund levy rule by law is to pass the constitution through the legislature. The law controls the exercise of the public power of the government and protects the property rights of the people. In view of the absence of the constitutional basis in the current levy of government funds. Due to the absence of democratic control in the legislature and the lack of smooth legal remedies, it is necessary to establish the constitutional basis for the levy of government funds through the exercise of the power of interpretation of the Constitution by the standing Committee of the National people's Congress. By making laws or explicitly authorizing the State Council to make administrative regulations to establish the basis for the levy of government funds, the elements of levy, the procedures of levy and the selection of reasonable legal relief mechanism, the legitimate rights of payers are protected.
【作者单位】：吉首大学法学与公共管理学院;
【基金】：教育部人文社会科学研究青年基金项目“政府性基金的法律规制研究”(14YJC820046)
【分类号】：D922.1
【正文快照】： 作为政府非税收入的重要组成部分,政府性基金对当前我国公共基础设施的建设和公共事业的发展扮演着非常重要的角色。从财政部公布的全国基金目录中可以看到,2014年,我国政府性基金共30项,而纳入预算管理的政府性基金达47项,国家财政收入总计235653.02亿元,其中政府性基金收入5

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