摘要
日本的受益者负担制度与中国的行政收费制度具有相似之处,研究其对于规范中国的行政收费具有借鉴意义。受益者负担作为日本地方财政收入的方式之一,是指对于特定公共服务的特别受益者,在其受益的范围内,以分担金、负担金、使用费、手续费等形式使其承担该经费的一部分或全部的制度。其理论基础在于"特别受益"应当由"特别负担"来补偿的理论,因此,界定受益者负担的范围就是要界定被征收者与特定行政支出之间是否具有这种"特别受益"关系,而界定"特别受益"关系应当以受益范围的"特别性"与受益程度的"显著性"为标准。
Japanese ＇who benefits shall burden＇ institution is similar with the administrative charge in china, and the study of the former is meaningful to develop the latter. As a source of local finical income, the ＇who benefits shall burden＇ is refereed to the benefactors who have received special public services shall burden a part of the whole of the fee in his beneficial scope in the way of utilized fee, formalized fee and other forms. The foundation of the theory is to achieve the social burden fairness; and the special benefactors shall pay back to the society as ＇special burdens＇. The definition of the scope of the ＇who benefits shall burden＇ is to judge whether there exists ＇special benefits＇ between the expropriated and certain administrative expenditures. However, it is very difficult to definite the scope of the special benefits and the meaning of the benefits in reality.
出处
《四川农业大学学报》
CSCD
2007年第2期219-224,共6页
Journal of Sichuan Agricultural University
关键词
受益者负担
受益
负担
特别受益
who benefits shall burden
benefits
burden
special benefits
