我国行政事业性收费的分类管理研究  

Study on Category Management on Fees Collected by China Government Agencies and Government-Sponsored Institutions

作　　者：冯俏彬 韩博 Feng Qiaobin;Han Bo

机构地区：[1]国务院发展研究中心 [2]中共中央党校(国家行政学院)

出　　处：《财政科学》2019年第5期100-113,共14页Fiscal Science

摘　　要：清理行政事业性收费是优化我国营商环境的重要举措。本文认为,行政事业性收费是一个计划经济时期的概念,混淆了政府、市场、社会在提供各类不同性质服务的界限,并进而导致了管理混乱与规则弱化。基于这个认识,本文深入研究了我国行政事业性收费分类的理论依据应当从“两个特定”转向“两个维度”,并据此将行政事业性收费细分为五个类别,从而达到“正本清源,分流归位”的目的。在此基础上,文章依各类收费的不同性质,提出并制定了不同的管理规则,各归其道、各归其管。进一步地,针对每一类项目,文章明确了相关定价原则、定价公式以及评估制度与调整方法,实现科学定价,适时调整。It's an important measure for China to improve its business and operation situation to clarify the fees collected by administrative and government-sponsored institutions. This article basically put the fees collected as a remaining from the planned economy, and it combines the different service boundaries provided by the government, the market and the society, this results to the management chaos and ruling weakness. Based on this concept, the article deeply studies the theories underlying fee collection, changing from "two specialties" to " two respective", the fees collected will be categorized into five types in order to "clarify its base and resource, put them into right place". Also based on the characters of the fees collected, the article presented its own management rules to put the fees into its own channel. Further the article defines its pricing principles, pricing module, its assessment system and adjusting method to realize scientific pricing and adjustment appropriately.

关 键 词：行政性收费分类管理 政府定价 

分 类 号：F812.41[经济管理—财政学]