摘要
以"条例"为实证,阐明行政征收应以正义之价值目标为追求和以法治的方法进行规制的观点。前者,税负公平表现在权利与权力之间通过公共产品交易的平衡以及不同权利间成本分担的合理,其目的在于公民财产权的保障;后者,行政立法只能满足社会发展对法制的需求,但诸多缺陷,"立法主导"是法治进程的必然。非"行政主导"并不排斥授权下的行政立法,但授权须是明确的。其目的在于以宪政视角修正权力的配置体系,明正立法主体,制衡行政权力。
With reference to the ＂Regulations＂, this article argues for administrative levy on the basis of seeking the value of justice and of selecting methods to rule by law. In the case of the former, fair tax burden manifests itself in a balance between rights and power through fair exchanges of public goods, as well as the reasonable cost-sharing between different interest groups, aiming to protect property rights of the citizens. In the case of the latter, administrative legislation can only meet the demand of social development, but defect-induced ＂legislative domination＂ is an inevitable product of the legal process, and ＂non-administrative domination＂ does not work to exclude administrative legislation under authorization, only it is explicit. This measure aims to amend the power system in accordance with the spirit of eonstitutionalism, to clear the main body of legislation and to check administrative power.
出处
《深圳大学学报（人文社会科学版）》
CSSCI
北大核心
2008年第5期96-101,共6页
Journal of Shenzhen University：Humanities & Social Sciences
关键词
行政征收
正义
法治
授权
administrative levy
justice
the rule of law
authorization
