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行政收费法治化是中国行政收费生存和发展的制度性需求,其前提是对行政收费概念及其生存空间的界定。在市场化进程中,政府的一部分职能改由社会中介组织承担,其收费项目也势必减少,划清各种“费”之间以及“费”与“税”之间的关系,进而规范行政收费行为是治理乱收费的关键所在。本文认为“费改税”并不能根治“乱收费”,行政收费法治化才是其生存和发展的制度性需求。
The legalization of administrative fees is the institutional demand for the existence and development of administrative fees in China. The precondition is the definition of administrative fees and their living space. In the process of marketization, part of the functions of the government should be replaced by social intermediary organizations, and the fees and charges of the government intermediaries should also be reduced. The relationship between various “fees” and “fees” and “taxes” should be clarified and the administrative charges Behavior is the key to managing arbitrary charges. This article argues that “tax reform” can not cure “arbitrary charges”, and the legalization of administrative charges is the institutional demand for its survival and development.