| Administrative charges are not only part of my country’s fiscal revenue,but also a type of administrative action that involves the rights and interests of multiple administrative counterparts,which will have a substantial impact on the rights and obligations of different administrative counterparts.It is necessary to regulate by improving relevant systems and broadening corresponding relief channels.The study of the legal nature of administrative charges is of great significance in terms of economic policies and the construction of the rule of law: First,it can promote the government’s administration according to law,regulate government behavior,and promote the transformation of government functions.Second,it helps solve the problems of excessive government non-tax revenue,weak consumption capacity of residents,and heavier burden on enterprises.At present,my country’s tax burden is lower than that of major developed countries and some developing countries.In terms of non-tax revenue,it is higher than these countries.Studying the administrative fee management legal system,standardizing the setting power of administrative fees,restricting the collection agencies and powers of administrative fees,and achieving "correct taxes and clearing fees" will be conducive to the healthy development of the national economy.This article explores the legal nature of administrative fees and related litigation issues,and strives to find the root of the current problems that plague the reality.The article consists of six parts.The first part is the introduction,which mainly discusses the problem awareness of the origin of the topic selection and the theoretical discussion and summary of the administrative fee system by domestic and foreign scholars as well as the existing limitations;the second part is through Take the current typical case analysis of administrative fees that have been reviewed,explain some of the current administrative entities’ irregular administrative fees in practice,analyze the laws,regulations,rules and normative documents on which they are based,and strive to be able to The small view is big,and the confusion and frequent crux of the charging problem are found from the right of setting;the third part is a discussion,analysis and comparison of the legal nature of administrative charges in the academic theory,and on the basis of summing up the relevant theories and conceptual definitions of the academic circle,Propose a definition of the nature of the current and future development of our country and the legal principles that the charging system should follow;the fourth part is the analysis of administrative behavior in the sense of administrative law for administrative charging behavior,combining formal elements,intention expression elements and setting The external legal effect of the law,theoretically analyzes and demonstrates the administrative charging behavior with external legal effect;the fifth part is the experience learning of the design of the administrative charging system and the legislative system outside the territory,through the analysis of the governance experience produced by combining different national conditions,To provide ideas for further regulating China’s administrative fee system;the last part is about the procedural issues in administrative litigation arising from typical cases involving administrative fees,the scope of the case,the crossexamination of evidence in administrative litigation,and the statute of limitations Analyze and summarize the problems of some practical practices that violate the original intention of the legislation,so as to provide better ideas for improvement in the way of litigation relief for administrative counterparts to reflect their demands. |
