民营经济高质量发展背景下逐利执法的因应之道——基于行政裁量基准的检验  

作　　者：万江 张少杰 

机构地区：[1]西南政法大学经济法学院 [2]西南政法大学市场规制与产业政策法治研究中心

出　　处：《法治现代化研究》2024年第5期43-61,共19页Law and Modernization

基　　金：重庆市社会科学基金重大项目“成渝地区双城经济圈市场一体化发展的法治保障研究”(2020ZDSC06)的阶段性成果

摘　　要：公正透明的行政执法是民营经济高质量发展法治化保障中的重要一环。以罚代管、以罚增收的逐利执法因损害人民群众和企业的正当合法权益,近年来逐渐成为优化营商环境和保障民营经济高质量发展所要解决的一项重要任务。基于2007—2021年省级面板数据的实证研究发现,税收增长速度放缓以及不完善的罚没收入管理制度会导致罚没收入增长,行政处罚裁量基准则可以规范行政处罚权行使,在一定程度上能够抑制罚没收入的快速增长。进一步的异质性分析表明,行政处罚裁量基准对罚没收入的抑制效应主要显著体现在东部地区,在中部和西部地区并不明显。要抑制逐利执法现象、优化营商环境、推进民营经济高质量发展:一方面仍需继续建立健全行政裁量基准制度,不断增强行政裁量基准制度的有效性;另一方面也需要完善罚没收入管理制度,切断罚没收入与执法经费之间的联系。Fair and transparent administrative law enforcement is an important part of the rule of law guarantee for the high-quality development of the private sector economy.The practice of pursuing profits through fines and penalties,which can harm the legitimate rights and interests of the people and businesses,has gradually become a significant problem to be solved in the high-quality development of the private sector economy and the construction of law-based government in recent years.Empirical research based on provincial panel data from 2007 to 2021 has found that a slowdown in tax revenue growth and an imperfect system for managing confiscated income can lead to an increase in such income.Setting benchmarks for administrative penalty discretion can help regulate the exercise of administrative penalty power and to some extent restrain the rapid growth of confiscated income.Further heterogeneity analysis shows that the inhibitory effect of administrative penalty discretion on confiscated income is mainly significant in the eastern region,while it is less pronounced in the central and western regions.To curb profit-seeking law enforcement,optimize the business environment and promote high-quality development of the private sector economy,it is necessary to continue establishing and improving the system of administrative penalty discretion,enhancing its effectiveness,and also to refine the system for managing confiscated income to break the link between confiscated income and law enforcement funding.

关 键 词：逐利执法 行政裁量基准 罚没收入 民营经济高质量发展 营商环境 

分 类 号：F121.23[经济管理—世界经济] D922.1[政治法律—宪法学与行政法学]