摘要
当前,地方政府财政罚没收入逆势增长已经成为影响营商环境优化和减税降费成效的突出原因。在制度供给层面,通过考察制度沿革和文本结构分析,可以发现罚没收入的制度规范存在立法层级不高、体系不全和监督不足等问题。在此基础上,以罚没收入对地方营商环境的影响为切口,考察地方政府面临的现实治理困境,解构经济下行压力与地方财力不足、社会治理难度增加与执法经费保障滞后、新的发展理念与旧的政绩观等三重矛盾,探究罚没收入畸增的经济、体制及观念上的深层背景。最后,通过对当前罚没收入经济属性、法律属性认识不足的分析,借鉴公共财产法理论,按照控权性、公益性、效率性、有责性等治理要求,提出法治化、制度化、规范化治理的建构路径。
At present,the bucking growth of local government financial confiscation revenue has become a prominent reason for the optimization of business environment and the effectiveness of tax reduction and fee reduction.The depth of understanding the attributes of confiscation revenue determines the breadth of governance thinking,and on the basis of its economic and legal attributes,more attention should be paid to its essential attributes as a sort of public property.On this basis,through empirical analysis of the impact of the growth rate and proportion of confiscation income on the local business environment,we search for the dilemma of grassroots governance.By examining the the institutional history and text structure analysis,we explore the institutional reasons such as incomplete law and regulation system,hidden violation of“two-channel management of the receipts and disbursements”and insufficient refinement of local governance experience.The theory of public property law gives an effective construction path of rule of law,institutionalization,and standardization of governance.
作者
唐贺强
Tang Heqiang(Finance and Taxation,Liaoning University)
出处
《中国行政管理》
CSSCI
北大核心
2021年第9期19-25,共7页
Chinese Public Administration
关键词
公共财产法
罚没收入
营商环境
行政处罚
theory of public property law
confiscation revenue
business environment
administrative punishment
