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作者首先以税收国家向预算国家演进为背景,分析了预算国家及其收入体系,指出预算国家是国家财政权合法、合理运行的国家,并突出表现为财政统一和预算监督。在此基础上,对政府收费权法律规制的法理进行了解析,并对相关立法例进行了分析,认为应当在收费设定、收费标准和收费支出上实现法定,并尽可能纳入预算管理。最后,对我国的政府收费权规制提出粗浅的法律规制框架。
The author starts with the evolution of tax countries to the budgetary countries as the background, analyzes the budget countries and their income systems, points out that the budget countries are the countries that the state finances rightly and rationally operate, and prominently displays the financial unification and the budget supervision. On this basis, the author analyzes the jurisprudence of the legal regulation of government fee collection and analyzes the relevant legislative cases. It believes that the statutory provisions should be set for charging, charging standards and fees, and should be incorporated into the budget management as far as possible. In the end, this paper puts forward a superficial legal regulation framework for the regulation of government fee collection in our country.