摘要
乱收费是指行政主体在没有法律依据及法律授权的情况下强制公民、法人或者其他组织履行金钱给付义务、非法剥夺相对人财产权的侵权行为 ,反映出我国对公民财产权保护的脆弱、财政税收征管制度的混乱以及行政征收权的失控。应当在宪法上确立保护公民财产权的制度、完善税收征管及财政制度的同时 ,通过行政收费立法规范行政收费权 ,以法律手段遏制乱收费。
Charging casually means that administrative agencies deprive natural persons, legal persons and other organizations of their property rights without legal basis or statutory authorization. It reflects the weakness of the protection for the property rights and the disorder of the system of finance and tax. The institution of protecting property rights shall be established in the Constitution and the system of finance and tax shall be perfected, meanwhile, the administrative charging power shall be controlled by legislation.
出处
《行政法学研究》
CSSCI
北大核心
2004年第1期91-96,共6页
ADMINISTRATIVE LAW REVIEW
