我国地方政府收费的宪政分析  

Fee-collection of Local Government:A Constitutionalism Analysis Framework

作　　者：闫海[1] 

机构地区：[1]辽宁大学法学院,辽宁沈阳110136

出　　处：《西南交通大学学报（社会科学版）》2007年第5期146-151,共6页Journal of Southwest Jiaotong University(Social Sciences)

基　　金：辽宁省高等学校人文社会科学重点研究基地科学研究项目(J05058)

摘　　要：自改革开放以来,地方政府收费过多过滥的问题日益突出,后虽经国务院及其相关部门大力清理整顿,但效果并不理想,难以摆脱"治理—膨胀—再治理—再膨胀"的怪圈。地方政府收费实际上反映的是公民之间、公民与政府、政府之间等的宪政基础关系,因此,治理地方政府收费的根本途径是将地方政府收费制度改革纳入宪政轨道,具体内容包括:制订《政府收费基本法》;地方政府收费民主化、收费标准科学化及征缴程序规范化等。Since the reform and opening up to the outside world, the problem of too many and various kinds of fees by China＇s local governments has been more and more serious. Although the State Council and relevant administration organs made efforts to rectify and standardize fee-collection, it is difficult to control the vicious circle of ＂control-expansion＂. The fee-collection actually reflects the basic constitutional relationships such as citizen-citizen relationship, citizen-government relationship and government-government relationship. Therefore the ultimate approach to standardizing fee-collection of local government is to legalize the reform in the system of fee-collection of local government ： basic law for fee-collection of local government should be made, fee-collection should be democratic, the standard of fee-collection should be scientific and the procedure should be standardized.

关 键 词：地方政府 地方财政 政府收费 宪政 

分 类 号：D921[政治法律—宪法学与行政法学] D922.1[政治法律—法学]