摘要
行政收费是政府在征税之外参与国民收入分配的一种形式,也可称为政府收费或者行政征费,我国立法称行政性及事业性收费。虽然行政收费有税收不可代替的功能,从经济学的视角看有其存在的合理性,但行政收费终究是政府行使行政权力的行为,是一项与相对人的财产权利密切相关的行政行为,自然应当奉行行政法治原则。目前,我国行政收费中存在的问题均肇始于行政收费的设定,因此,行政收费法治化要解决的主要问题是依法设定行政收费。
The collection of the administration fees is a form for the government to take part in the distribution of national income besides taxation. It can also be called the collection of fees by the government or the collection of administrative fees in the legal practice of our country. Some of the functions of the collection of the administration fees are not substitutable. From the prospects of economics it is justifiable for its existence. It is very natural to make laws and regulations to implement the administrations by laws, for it is a behavior for the government to carry out its principle of administration by laws. The problems of the collection of the administration fees are all from the departments which make decisions on it. The way to solve it is to make laws to regulate the collection of the administration fees.
出处
《湘潭工学院学报（社会科学版）》
2003年第3期47-50,共4页
Social Science Journal of Xiangtan Polytechnic University
关键词
行政收费
行政法治
依法设定
collection of the administration fees
rule of law in administration
enactment according to laws
