行政收费法律制度研究.docVIP

摘  要  行政收费是政府在税收之外参与国民收入分配，保证政府充分行使职能的重 要财源，是政府非税收入的主要形式。改革开放以后，由于政府管理职能增强， 除管理各种行政事务和社会福利事务外，推进经济和各项事业发展成为政府的重 要责任。作为政府职能之一的行政收费，也逐步出现项目膨胀、收费行为不规范、 收费资金缺乏严格管理等现象。行政收费已经成为加重企业各方面负担，影响社 会经济发展的热点问题，到了非治理不可的地步。本文介绍了大陆法系和英美法 系主要国家以及我国台湾地区的行政收费制度的情况，从一个国家机关工作人员 的视角，阐述了我国行政收费制度形成的历程和现状，实事求是地充分肯定在改 革开放后到 90 年代这一特定的时期，行政收费制度为我国经济社会的发展提供了 大量的资金支持，在各级财政较为困难的时期，对稳定干部队伍，推动国家机关 的自身建设，加强社会管理做出了积极而重要的贡献。同时，本文通过列举现行行 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、体制、认识等各个方面分析了其形成的原因。作者 提出我国现行的行政收费制度，不能一概简单地以“费改税”来进行改革，而是应当 加强对行政收费制度的理论研究，加快行政收费的立法，进一步健全完善行政收费 及其救济制度，同时对现有的收费项目进行科学、合理的清理整顿，使我国行政收 费制度走上规范化道路，继续为国家经济社会发展做出应有的积极贡献。 关键词：行政收费；法律；制度 I ABSTRACT Administrative fee, as a form of non-tax revenue of government, is animportant financial resource for the government to function well. It allows the government to participate in income distribution. After the reform and opening up, as the administrative functions are strengthened, the Chinese government took up the responsibility to promote economic development on top of various other administrative and social functions. Thus, there was such phenomena: too many fee items、irregular collection process and lack of management on the collected funds. Administrative fees have become heavy burden on enterprises, and have become a negative factor for social and economic development. It must be dealt with properly. This paper reviews administrative fee systems from major countries under continental law system and British law system, as well as Taiwan region of China. The paper takes the viewpoint of a government employee and describes the history and current status of administrative fee system of China. It gives realistic positive appraisal to the system in 1980s and 1990s. In that particular period of time, administrative fee system provided the country with great amount of funds for its development. While there was not enough government revenue, administrative fees made important contribution to