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The Legal Regulation Of Administrative Charging Standards

Posted on:2021-05-04Degree:MasterType:Thesis
Country:ChinaCandidate:S N YangFull Text:PDF
GTID:2416330629984556Subject:Economic Law
Abstract/Summary:PDF Full Text Request
As the basic form of national fiscal revenue,the administrative charge is the fees charged from citizens,legal persons and other organizations by the state organs and other organizations authorized by the laws and regulations,in accordance with the provisions of laws and regulations,in the course of carrying out specific social public managements and providing specific public services to citizens,legal persons and other organizations,in order to make up for the cost of specific administrative expenses or to carry out specific regulation and control,based on the principles of fairness and efficiency.The problem of "arbitrary charge" has been unresolved for a long time,among which the out of control charging range and disordered confusion of charging standards are the most prominent.With the continuous promotion of the "cutting taxes and fees" policy and the continuous tightening of the list system of administrative charge,the scope of administrative charge becomes more and more clear.It is urgent to demonstrate the administrative charging standards of existing administrative charging items and strengthen the legal regulation of administrative charging standards.Administrative charging standards are the core of the administrative charging system,which directly determine the amount of fees paid by the payer and reflects the degree of intervention of the administrative charging subject on the property rights of the payer.The level of administrative charging standards will directly affect the fairness of citizens' financial burden and the efficiency of specific regulation and control of state organs and other organizations authorized by the laws and regulations.The administrative charging standards include the basic charging standards and the specific charging standards.The essence of the specific charging standards is the rates,and the essence of the basic charging standards is the general standards of the specific charging standards,the determination of specific charging standards must strictly abide by the basic charging standards.The current basic charging standards in China are not clear,and the administrative charging rates are determined arbitrarily and adjusted at will,resulting in the phenomenon of "arbitrary charge" being repeatedly banned.The reasons for the confusion of administrative charging standards are the lack of legal regulation and insufficient supervision.The deeper reasons are the unclear boundary between the government and the market,the mismatch between administrative power and expenditure responsibility,and the complexity of administrative charge itself.The key of the legal regulation of administrative charging standards is the determination of administrative charging standards.The determination of administrative charging standards must follow the legal principle,the proportion principle and the principles of openness,fairness,justice and convenience.As there are many items of administrative charge,it is impossible to determine a unified charging standard,so we can only determine the administrative charge separately after it is classified.According to the content,nature and purpose of administrative charge items,the administrative charging items are divided into three types: cost recovery charge,regulatory charge and mixed charge.The cost recovery charge follows the special administrative cost standard,regulatory charge follows the regulatory control efficiency standard,mixed charge depends on the specific types of mixed charges,the type of charges should be determined separately.Combined with the excellent experience of foreign countries,we should continue to clean up unreasonable charge,further clarify the boundary of administrative charge,narrow the scope of administrative charge,improve the legal system and supporting system of administrative charging standards,improve the supervision and relief of administrative charging standards,and finally realize the legalization of administrative charging standards.
Keywords/Search Tags:administrative charge, charging standards, typification, legal regulation
PDF Full Text Request
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