我国政府性基金设定的法律体系重构--以设定权的属性界定及归属厘正为核心  

Reconstruction of the Legal System for the Establishment of Government Funds in China:Taking the Nature Definition and Attribution Correction of EstablishmentPower as the Core

作　　者：赵菁 ZHAO Jing(Law School,Liaoning University,Shenyang 110136,China)

机构地区：[1]辽宁大学法学院,辽宁沈阳110136

出　　处：《安徽行政学院学报》2021年第5期85-92,共8页Journal of Anhui Academy of Governance

基　　金：国家哲学社会科学一般项目“我国政府性基金治理困境的法治应对研究”(16BFX166)。

摘　　要：作为一种特殊的财政工具,政府性基金设定法律体系是其一切功能发挥的逻辑前提,并最终取决于行政审批与立法规制两种路径间的选择。事实上,无论是从设立权的创制性权力属性视角,或是政府性基金与税收同质性的财政收入视角,政府性基金设立权都应当是一种立法权。以此立场检视我国政府性基金设定法律体系的四个层次,呈现出总括性授权存在矛盾、具体授权虚设与缺位、行政审批权与设定权属性背离、具体征管规范层级较低且较多的窘境。依循设定权权属配置的思路重构我国政府性基金设定法律体系,横向上应形成“人大立法+授权立法”的设立权分配模式,以及“职权立法+部门规章”的规定权分配模式;纵向上,公共物品层次性可对地方政府性基金设定权予以证成,但还需在设立权行使机关、设立程序、设立范围上予以约束,并最终立足于我国立法体制及财政体制。As a special financial tool,the establishment of a legal system for government funds is the logical premise of all its functions,and ultimately depends on the choice between administrative regulation and legislative regulation.In fact,wheth⁃er from the perspective of the creative power attribute of the establishment power or the perspective of the fiscal revenue of the homogeneity of government funds and taxes,the establishment power of government funds should be a kind of legislative power.From this point of view,we can see that there are four levels in the legal system of the establishment of government funds,which are the contradictions in the general authorization,the vacancy of the specific authorization,the deviation be⁃tween the administrative power and the establishment power,and the low level of the specific collection and management norms.In order to reconstruct the legal system of the establishment of governmental funds,horizontally,we should form the distribution mode of the establishment power of"the legislation of the National People's Congress+the authorized legisla⁃tion",and the distribution mode of the prescriptive power of"the legislation of the administrative regulations by authority+the department rules";vertically,the hierarchy of public goods can prove the establishment power of local government funds,but it also needs to be constrained in the exercise organ,establishment procedure,and establishment scope of the establish⁃ment power,and finally based on China's legislative system and financial system.

关 键 词：政府性基金 设定权 横向分权 纵向分权 规定权 

分 类 号：D922.2[政治法律—经济法学]