【作者】 张闯；

【导师】 崔卓兰；

【作者基本信息】 吉林大学 ， 宪法学与行政法学， 2004， 硕士

【摘要】 第一部分行政征收的概念界定 对于行政征收的概念行政法学界尚未统一，具体有两种，这两种定义的主要区别在于行政征用与行政征收的关系上。通过对行政征用和行政征收的区别和共同点的比较分析认为：行政征收是指行政主体根据国家和社会公共利益的需要，依据法律、法规的规定，以强制方式无偿取得行政相对人财产所有权的一种具体行政行为，它主要包括行政收税和行政收费两部分。这种把行政征收和行政征用并列为具体行政行为的定义更为适合。 产生对概念的分歧关键在于行政征收与公用征收、公共征用、行政征购等相关行为的混淆，通过对行政征收与上述相关行为的分析，能够让我们把握他们之间的区别和联系，有助于界定行政征收行为的概念。第二部分行政征收之理念探讨行政征收行为包括行政收税和行政收费。几个世纪以来对国家征税的解释也产生了众多学说，概括起来主要有:公需说、交换说、义务说、新利益说、经济调节说，在这几种学说之间存在着一定的内在联系。在税收依据的各种学说中，无论是从政治学角度还是从社会学或经济学角度都是努力使人们认识到税收的正当性。在这些理论的诠释和引导下逐渐得到税收对维持社会公平、保障社会稳定起到重要作用的共识，使税收在逻辑和实践上具有了理论的依据。行政收费制度的正当性在于它的特别交易性，这种特别交易性表现在两个方面：一是对国有资源有偿使用费收取的特别交易性；二是行政特别支出补偿交易性。 法律理念是对法律的本质、根本原则和运作规律的认知和整体结构的把握，是法的内在精神和价值取向的反映，它为法律发展或进化提供准则和指引。在行政征收法律行为中，有以下理念能够为其提供支持和呵护：1、法治理念 <WP=41>公众对法律的信仰和法律对公共权力的组织机构的制约与规范是法治理念的重要内容。对税收的合理性信仰使行政收税行为找寻到了社会感召力，法律的至上性和最高权威也会得到支撑，这样法治理念体现在社会公众将其作为共同参与的正义事业，表征为一种自觉的、主动的、积极的法律态度。但对于行政收费笔者认为，要形成公众对行政收费行为的法律信仰，必须在行政收费的特别交易性的基础上强化收费的合理性和收费对国家行政管理的重要性及必要性，只有这样，才能使收费行为法治理念深入人心。法治理念的重要指向就是对行使公共权力的组织机构的制约与规范。法治理念应该体现权力主体对权力的制约。必须在行政征收领域确立这样的法治理念：无代表则无征收，无法律则无征收，无救济则无征收。2、平等理念社会成员具有平等的国民身份或公民资格；收入多的人多纳税，收入少的人少纳税；谁使用谁缴费，谁受益谁缴费，这样就使行政征收机关通过实践平等理念而完成行政征收的正当。3、人权理念行政征收领域的人权理念使得财产权成为国家与公民、政府与社会相互关系中的重要概念，敦促着政府的行政征收以法治姿态面对公民、法人和其他组织的财产权。人权意义上的财产权观念已经促使政府检讨现行税收和收费制度，在行政征收领域认同私人财产不受侵犯。第三部分行政征收之原则定位行政征收的理念使我们从宏观上和总体上把握了行政征收的本质和规律，为行政征收的发展提供准则和指引，在确定的理念的基础上定位行政征收的原则，以原则行政较之理念更容易把握。从现代行政法的角度来研究，将行政征收划归为公共权力行为，一起纳入宪政视野，强化行政征收的法治、平等、人权理念，鉴于此，行政征收的原则应该包括：1、行政征收法定原则 <WP=42>行政征收法定原则的要求是双向的：一方面，要求征收人必须依法征收；另一方面，征收的内容只能在法律的授权下进行，超越法律规定的征收是违法和无效的。行政征收法定原则的要求应当包括：在行政征收的制度层面只有通过国家法律才能建立行政征收制度，只有国家立法才能设置税收和决定收费，没有立法或法律的授权，政府不得自立规范设定税源、税率和收费；行政征收主体的职权必须由法律明确规定，反对在行政征收过程中，行政主体为实现行政职能只重行政而忽视法律的中心主义，所有行政征收权限应当由法律规定，所有行政征收行为都必须有明确的法律根据并遵循法定程序。税收法定于通常所说的“依法治税”和“依法收费”又不相同。2、行政征收平等原则行政征收平等原则的基本要求应当包括：行政征收面前人人平等。行政征收平等原则意味着税或费的普遍征收，但这种平等并不是绝对的平等，公共征收平等原则意味着税负的公平分担。3、行政征收人权原则从人权的视角反思行政征收领域中政府与公民的相互关系并审视现行税收制度和行政收费现状，已经成为公共权力法治化的重要内容。行政征收人权原则要求征收的人道主义，以保证公民的基本生活；需要程序的正义原则制止征收权利滥用对公民造成的侵害；需要行政救济的机制，使公民获得司法的救济。第四部分行政征收制度建构理念是制度的精神和灵魂，原则是制度的铺垫和主线，制度是理念的物化和原则的延伸。在法治、平等和人权等理念及其衍生的法定、平等和人权原则的导引下，行政征收制度正在显示出规范征收权力、保?更多还原

【Abstract】 The first part is about the definition of the administration collection. There is no unified definition about administration collection in the academic circle. Generally speaking， there are two main arguments which distinct each other on the relationship between administrations commander administration collection. Through the comparative study of the differences and similarities between the administration commander administration collection， the author argues that administration collection is referring to the subjective party， basing on the need of nation and public interests， under the regulation of law and code， acquire and assets of the objective party without consideration， which includes primarily the administration collects tax and charges with administration the author argues we should put administration commander administration collection side by side as concrete administration action. Actually， the diverse arguments all originate from the complexity between so called administration commander， the administration collection， etc. Only by way of argument mentioned above， can we get the correct definition.The second part focuses on the principle and theory of administration collection. The administration collection involves the administration collects tax and the administration charges. Along the history， we can find many arguments about that question， such as the theory of public need， the theory of exchange， and so on， but when we scrutinize those definitions， we can find there is an inherent thread in those arguments. This is to say that no matter what is the appearance of those arguments， all of them pay much attention to the equity of the collection， which gives reason to the practice and logic foundation of that definition. The legitimate reason of administration charge lies in the following two parts， the first is the special charge fees for the using of public resources， the second lies in the compensation of the special expending of administrative using. The legal sense is the master and refection of essence of law. In administration collection， the following principle can be seen as the basement for its theory arguments. <WP=44>1、the principle of rule by law. The belief of law is the foundation of the rule by law. As to the question of administration charge， the author holds that when we want to intensify the concerning part， we should put emphasis on the rationality of that kind of charge， which inverse will strengthen our arguments. The important direction of the principle of rule by law is as to the regulation of the public organization. And the principle of rule by law should set up that kind of legal sense， i.e.， no representation， no charge; no law， no charge; no compensation， no charge. 2、the principle of equality. The social member should be treated as the equal rights and duties as equal citizen. The more income， the more tax. And only those pay the tax can benefit from it. 3、the principle of human right.The principle of human right in the area of the administration collection holds the property rights as a very important notion in the relationship between government and citizen， between the nation and the society， which makes the government， reexamine the ongoing tax law and charge system. The principle that administration collection makes us grasp the essence and rule of it on the whole， which will equip us with some norm and direction， make us understand the principle of administration collection from some fixed foundation. Studying from the angle of the modern administrative law， we should embody the administration collection to the public power， and bring them into the constitutional government scope together， enhance the rule by law. Judging from this， it should include the following parts. 1、the principle of a legally prescribed regulation for administration collection The request of the principle of a legally prescribed regulation for administration collection is bilateral:On the other hand， request collection must be colle更多还原