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"。
Administrative charges is a concept widely used by administrative organ and exist in the legal system of our country.It has legal meaning,'the fees of the administrative organ of the state'in Article 47 of Price Law.At the same time,it has the source of current rules and regulations.On the one hand,the administrative act caused administrative charges is an administrative license,and as the administrative license conditions(burden),administrative charges is the object of administrative expropriation.On the other hand,due to the administrative expropriation should follow the principle of administrative absolute retention,the administrative license with administrative charges must be defined by the law,even if the regulations of the special economic zones can not exceed the boundaries.In view of the local characteristics of levy standards of administrative charges and in accordance with relevant laws,the license condition are stipulated only by the local regulations,the local administrative organs only have the power of drafting the levy standard and the power of formulating the specific operational measures.Desire to cure the present phenomenon of'Indiscriminate collection of fees',and in order to achieve'shall be carried out according to law'in the provisions of Article 47 of Price Law,we must make the item-setting and standard-setting of administrative charges toward rule of law.
出处
《财经法学》
2016年第1期51-72,共22页
Law and Economy
关键词
行政性收费
行政许可
行政征收
法律绝对保留
地方性法规
Administrative charges
Administrative license
Administrative expropriation
Absolute retention law
Local regulations
