行政收费制度探究

发布时间：2018-04-23 16:31

本文选题：行政收费 + 制度　；参考：《四川师范大学》2014年硕士论文

【摘要】：行政收费是政府非税收入的主要形式。改革开放以来，行政收费对完善各项公共事业，满足政府支出需求，保证重大工程建设的顺利进行发挥了重要作用。但同时也逐步出现了项目膨胀、收费行为不规范、收费资金缺乏严格管理等问题。时至今日，行政收费的各种弊端愈演愈烈，已成为影响群众生活，加重企业负担，阻碍经济健康发展的顽疾，行政收费已经到了非治不可的地步。本文从行政收费的理论基础入手，对其概念、特征、目的、原则等进行了较为深入的分析和梳理，，同时，介绍了西方发达国家在行政收费制度建设方面的情况，并回顾了我国自改革开放以来，行政收费制度的演进历程，在此基础上，通过列举现行行政收费制度存在的种种问题，对各级政府及其部门实施行政收费这种行政行为的公开性、透明性和行政收费制度设置的完备性、合理性以及资金使用的规范性提出了质疑，对存在的问题，从法律以及体制等方面深入分析了其形成的原因。在此基础上，作者提出了关于行政收费制度改革以及完善的几点思考。主要的措施是加快行政收费的立法，同时对于税费改革需要进行重新的认识，同时应该进一步健全行政收费听证制度及其救济制度,完善行政收费的各项程序，使我国行政收费制度走上规范化的发展道路，为国家经济社会发展做出应有的积极贡献。
[Abstract]:Administrative charge is the main form of government non-tax revenue. Since the reform and opening up, administrative charges have played an important role in perfecting public utilities, meeting the needs of government expenditure and ensuring the smooth progress of major projects. But at the same time, there are some problems such as project expansion, non-standard charging behavior, lack of strict management of charge funds and so on. Up to now, the malpractice of administrative charge has become more and more serious. It has become a stubborn disease that affects the life of the masses, increases the burden of enterprises and hinders the healthy development of economy. This paper starts with the theoretical basis of administrative charge, analyzes and combs its concept, characteristics, purpose and principle, and introduces the situation of the construction of administrative charge system in western developed countries. On the basis of reviewing the evolution of the administrative charge system since the reform and opening up in China, this paper enumerates the problems existing in the current administrative charge system. This paper questions the openness, transparency, completeness and rationality of administrative charge system and the standardization of the use of funds by all levels of government and its departments. From the legal and institutional aspects of the in-depth analysis of the formation of the reasons. On this basis, the author puts forward some thoughts on the reform and perfection of administrative charge system. The main measures are to speed up the legislation on administrative charges, and at the same time to have a fresh understanding of the need for tax and fee reform. At the same time, we should further improve the hearing system of administrative charges and its relief system, and improve the procedures for administrative charges. Make the administrative charge system of our country go on the standardized development road, make the positive contribution to the national economic and social development.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.1

【参考文献】