摘要
行政收费乱象的根源不仅仅是法律依据的不统一,更在于收费理由和标准的不明确。长期以来,我国立法中一方面混淆了行政收费与公用事业或公益性服务价格、政府性基金、罚款、税的区别,另一方面又将代履行费排除在行政收费之外。尤为严重的是,税费不分导致收费成为国家增加财政收入的来源,因此需要从理论上予以厘清。税与费的区分关键在于国家给付的"可归因于个人性",具体表现为额外成本、个别受益和经济诱导性,其中行政规费的理由主要是额外成本原则,特许规费、需要使用许可的使用规费、受益费的理由是个别受益原则,社会抚养费和拥挤性公共物品的使用规费则更多表现为经济诱导性。行政收费的标准包括对等原则和成本覆盖原则,需要根据不同的收费理由而定。
The root cause of the disorder of administrative fees is not only the inconsistency of the legal basis, but also the uncertainty of the reasons and standards of fees.For a long time, China’s legislation has confused the differences between administrative fees and public service prices, government funds, fines and taxes.At the same time, it excludes the performance fees from administrative fees.Especially serious is that no distinction between taxes and fees leads to that collecting fees has become a way to increase national revenue, so the distinction needs to be clarified in the theory.
作者
王锴
WANG Kai(Law School of Beihang University, Beijing, 100191)
出处
《行政法学研究》
CSSCI
北大核心
2019年第3期39-51,共13页
ADMINISTRATIVE LAW REVIEW
基金
北京市习近平新时代中国特色社会主义思想研究中心重点项目
北京市社科基金重点项目<健全宪法监督体系和机制研究>(18KDAL044)
关键词
行政收费
额外成本
个别受益
经济诱导性
Administrative Fees
Additional Costs
Individual Benefits
Economic Inducement
