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在我国一定时期内,行政收费总收入接近甚至超过税收总收入,其中又有大量行政收费游离于预算管理之外。由于我国没有统一的行政收费法律,收费规定散见于单行法律及国家文件中,且抽象不易执行,给部门和地方以过大的收费裁量权,造成收费主体众多、收费项目繁杂、收费标准随意等乱收费现象。行政收费行为亟待规范。行政收费在德国作为政府非税收入的一种,主要在地方层面收取,且收费主体、项目、标准、程序等均由议会立法明确,规定具体可操作性强。其准确的收费分类和定位、层级分明规定完善的收费立法、通过差别化收费成本覆盖比例实现政府调控目的等做法,值得我国借鉴和学习。
In a certain period of time in our country, the total revenue of administrative fees approaches or even surpasses the total revenue of the tax revenue, among which a large amount of administrative fees and charges are separated from the budget management. As China does not have a unified law on administrative charges, fees and charges scattered in the single law and national documents scattered, and the abstract is not easy to implement, to the departments and places to charge too much discretion, resulting in a large number of charges, fees and charges complex, free to charge standards Arbitrary charging phenomenon. Administrative charges need to be standardized. Administrative charges in Germany as a kind of non-tax revenue of the government is mainly charged at the local level, and the subjects, items, standards, procedures, etc. of the charges are clearly defined by the legislature in parliament, and are provided with specific operability. Its accurate classification and positioning of charges, the level clearly defined charging legislation, by differentiating the cost of coverage ratio to achieve the purpose of government regulation and other practices, it is worth our lessons and learning.