论文摘要
当前,我国行政收费规模偏大、收费行为不规范,越权立项、无证收费、收费不公示、任意扩大收费范围、随意提高收费标准、搭车收费、坐收坐支、只收费不服务等现象普遍存在,国家虽三令五申禁止乱收费,但行政收费仍然呈现出多、乱、重等问题。本文针对行政收费存在的问题,以行政法的视角,围绕行政权定义行政收费概念、分析行政收费属性、阐明行政收费必要性、辨析与行政收费相关概念,给出了行政收费的基本轮廓,并结合行政收费当前存在的问题剖析其产生的根源,提出了对行政收费加强法律规制的基本构想,主张从明确收费主体、收费原则、收费设立,到严格收费征缴、收费监督、收费责任、法律救济,构建起对行政收费系统化的法律规制体系,以期为解决行政收费问题症结提供新的思路,为创设我国行政收费法做理论上的粗浅探索。
论文目录
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