论行政收费设定权的法律规制

发布时间：2018-04-09 18:10

本文选题：立法权　切入点：行政收费设定权　出处：《江西财经大学》2014年硕士论文

【摘要】：近年来,我国行政乱收费有愈演愈烈之势。其中,行政收费设定权法律规制缺失是行政乱收费主要原因之一,因此要治理乱收费首先应当规范行政收费设定权。目前,我国行政收费设定仅有部分规章和法规做了一般性规定,缺少法律的全面规定和系统化配置,收费设定的原则和标准更是鲜有涉及。我国现行行政收费制度存在着收费设定权主体“分散化”、收费设定权性质“行政化”、收费设定权权限“模糊化”等收费设定权混乱问题。由此产生的危害性体现在税费比例失调,扭曲正常财政体制；收费规模庞大,加重公民企业负担；收费法律缺失,刺激政府权力寻租；费价区分混乱,影响政府职能转变。行政收费设定权本质上是一种立法权,基于理性主义、法律保留和立法规范三个层面,挖掘我国行政收费设定权法律规制基础理论和制度,这对于规范行政收费设定权有重要的意义。具体而言,行政收费设定权法律规制在立法资源协调上,应当把握民意立法与行政立法的优化配置；在立法层级分配上,必须衡量中央立法与地方立法的利益格局；在法律规范更替上,可以积极寻求直接回收与间接回收的中间道路；在实现方式上,应当做到财政制度和法律规范的及时调整。行政收费设定权法律规制两大方向是立法机关行使行政收费设定权和中央与地方分级行使行政收费设定权。中央层面上,制定专门的收费法律,其内容基本上属于框架性规定。专业的法律可以设定属于本部门特定的行政收费项目。国务院根据法律的明确授权或者在其职权范围内(生效要经全国人民代表大会及其常委会批准)设定行政收费项目。部门规章无权设定行政收费项目,但对于特定专业性的行政收费可以由法律明确授权设定。规章以下的其他规范性文件不得设定行政收费项目。地方层面上,在中央专门收费法律框架性规定下,由各省级人民代表大会及其常委会制定适合本地区的《行政收费条例》,确定本地区的具体收费项目。在此范围之外,属于本地区的特定收费项目可由专业性的地方性法规确定,但须报全国人大常委会批准。省级地方政府规章具有一定的临时性行政收费设定权。较大市地方政府规章、规章以下的其他规范性文件不得设定行政收费项
[Abstract]:In recent years, our country administrative disorder charge has the tendency which intensifies.Among them, one of the main reasons is the lack of legal regulation of the right to set administrative charges.At present, only a part of the rules and regulations of administrative fee setting in our country have made general provisions, lacking the comprehensive regulation and systematic allocation of the law, and the principles and standards of the fee setting are seldom involved.The current system of administrative charge in our country has some problems, such as "decentralization" of the subject of the right to set fees, "administrative" of the nature of the right to set fees, "fuzziness" of the authority of the right of setting fees, and so on.The harmful effects are reflected in the imbalance of the proportion of taxes and fees, the distortion of the normal financial system, the huge scale of fees and charges, the increase of the burden on citizens' enterprises, the lack of law on fees and charges, the stimulation of rent-seeking by the government, the confusion of the distinction between fees and charges, and the influence on the transformation ofThe right to establish administrative fees is essentially a kind of legislative power. Based on the three levels of rationalism, legal reservation and legislative norms, the basic theory and system of the legal regulation of the right to establish administrative fees are excavated in our country.This is of great significance for standardizing the right to set administrative charges.In particular, the legal regulation of the right to establish administrative fees should grasp the optimal allocation of public opinion legislation and administrative legislation in terms of the coordination of legislative resources, and in the distribution of legislative levels, the benefit pattern of central legislation and local legislation must be measured.In the replacement of legal norms, we can actively seek the middle way between direct and indirect recovery, and in the way of realization, we should adjust the financial system and legal norms in a timely manner.The two main directions of the legal regulation of the right to establish administrative fees are that the legislature exercises the power of setting administrative charges and the central and local governments exercise the power of setting administrative charges at different levels.At the central level, the establishment of a special fee law, its content basically belongs to the framework provisions.Professional laws may set specific administrative charges that belong to the department.The State Council shall, in accordance with the explicit authorization of the law or within the limits of its functions and powers (subject to approval by the National people's Congress and its standing Committee), set administrative charges.Departmental regulations have no right to set administrative charges, but specific professional administrative fees can be explicitly authorized by law.Other normative documents under the regulations may not set administrative charges.At the local level, the provincial people's congresses and their standing committees shall formulate the regulations on Administrative fees suitable for their respective regions under the provisions of the legal framework of the central authorities for special fees and charges, and determine the specific charging items in their respective regions.Outside this scope, specific items of fees and charges belonging to the region may be determined by professional local laws and regulations, but must be submitted to the standing Committee of the National people's Congress for approval.Provincial local government rules and regulations have the right to set temporary administrative charges.Other normative documents under the rules and regulations of the local government of a larger city may not set an administrative charge item
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.1

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