论行政性收费征收的法治化——以深圳市路边停车位使用费和路外停车场停车调节费为例

发布时间：2018-06-03 04:40

本文选题：行政性收费 + 行政许可　；参考：《财经法学》2016年01期

【摘要】：在我国现行法律体系中行政性收费是被行政机关广泛使用的概念,它具有法定涵义,即《价格法》第47条规定的"国家行政机关的收费",同时具有现行法规和规章的渊源。一方面,引起行政性收费的行政行为是行政许可,作为行政许可的条件(负担),行政性收费是行政征收的客体;另一方面,由于行政征收应遵循法律绝对保留原则,附有行政性收费的行政许可必须由专门性法律规定,即使经济特区法规亦不可逾越此界限。鉴于行政性收费征收标准的地方性特质并根据相关法律,这一许可条件的内容只能由地方性法规加以规定,地方行政机关只具有征收标准的拟制权和具体操作办法的制定权。欲求根治目前存在的"滥收费"现象,唯有使之项目设定和标准制定法治化,方能实现《价格法》第47条规定的"应当依法进行"。
[Abstract]:In the current legal system of our country, the administrative charge is widely used by the administrative organ. It has the legal meaning, that is, "the charge of the state administrative organ" stipulated in Article 47 of the "Price Law", at the same time, it has the origin of the current laws and regulations. On the one hand, the administrative act that causes the administrative charge is the administrative license, which is the condition of the administrative license (burden, administrative charge is the object of the administrative levy; on the other hand, since the administrative levy should abide by the principle of absolute reservation of the law, The administrative license with administrative fees must be prescribed by special law, even if the special economic zone regulations do not exceed this limit. In view of the local characteristics of the administrative fee collection standard and according to the relevant laws, the content of this permit condition can only be prescribed by local laws and regulations, and the local administrative organs only have the power to impose the standard and the formulation of specific operation methods. If we want to cure the phenomenon of "overcharging" at present, we can realize the "shall be carried out according to law" as stipulated in Article 47 of the "Price Law" only if the project is set up and the standard is established by law.
【作者单位】：深圳大学法学院;
【分类号】：D922.1

【共引文献】