“乱收费”行为的刑事规制探究  

Criminal Regulation Study of “Illegal Charge”Conducts

作　　者：张强[1] 蔡中军[2] 

机构地区：[1]青海民族大学,青海西宁810007 [2]华东政法大学,上海201620

出　　处：《鸡西大学学报（综合版）》2014年第4期61-62,65,共3页JOurnal of Jixi University:comprehensive Edition

摘　　要："乱收费"行为,如同难以治愈的顽疾始终存在,成为滋生腐败的温床。我国对"乱收费"行为的相关责任人多以罚代刑,以往对"乱收费"行为的理论探讨也主要集中在行政规制的完善方面。刑法是其他法律的保障法,刑法虽应秉持谦抑性原则,但当对某一行为进行规制的前置法,不足以惩戒该行为时,刑法就应当发挥它的威力。对"乱收费"行为仅用行政法规予以规制显然力度不够,但我国刑事立法对"乱收费"行为的规定还不完善。我国台湾地区的刑事立法针对"乱收费"行为有相对完善的规定,有值得借鉴的地方。冰冻三尺非一日之寒,要想有效规制"乱收费"行为,增设违法征收税费罪势在必行。The conducts of “illegal charges levy ” continuously exist and become the hotbed of corruption. Related people con- cerned the rime are fined instead of punish them according to the criminal law in China. In the past, the focus was on the improve- ment of administrative regulations. Though criminal law should adhere to the principles of modestly restriction , which is obviously not powerful enough to the conducts of “illegal charges levy ” since the criminal legislation about “illegal charges levy in our country is not perfect . In Taiwan Region, the criminal legislation has some rules which are deserved to be used for reference. If our country wants to regulate the “illegal charges levy ” conducts effectively, it is necessary for us to add the Crime of Illegal Tax Levy.

关 键 词：“乱收费” 刑事规制 违法征收税款罪 违法征收税费罪 

分 类 号：D914[政治法律—刑法学]