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行政收费直接侵犯了行政相对人的财产权,因此必须依照依然行政原则进行设定、实施和监督。通过统一的立法将行政收费纳入法治化的轨道,是“依法治国,建设社会主义法治国家”的内在必然要求。我国行政收费立法应当遵循无行政则无收费、“谁受益,谁负担”以及行政收费合法化与合理化等原则,行政收费立法须明确收费主体及其权力、界定行政收费标准及其范围、合理确定行政收费水平、明确及完善行政收费程序以及完善行政收费立法的配套机制。
Administrative charges directly infringe the property rights of the administrative counterparts and must therefore be set, implemented and supervised in accordance with the still administrative principles. The incorporation of administrative fees into the track of rule of law through unified legislation is an inherent and necessary requirement of “governing the country according to law and building a socialist country ruled by law.” The administrative charge legislation in our country should follow the principle of no charge without administration, “who benefits, who bear ”, and the legalization and rationalization of administrative fees. The administrative charge legislation should clarify the main body of charge and its power, define the administrative charge standard and its scope, Reasonably determine the level of administrative charges, clear and improve the administrative charging procedures and improve the administrative fee legislation supporting mechanisms.