关于环境保护税征收领域的行政协商研究
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摘要
行政协商是我国当代政府治理和政治发展的必然选择,既是我国社会主义协商民主在行政领域的重要实现方式,又充分体现了我国服务型政府的理念。通过在征收环境保护税领域引入行政协商环节,基于严格的法律规范和程序基础,就双方共同面对的问题进行平等对话和民主协商,最终达成双方都比较认可的行政结果,既有利于提升行政征税效率,推动环境保护税征收的改革进程,也在很大程度上推进政府与社会的良性互动,实现社会和谐稳定发展。
Administrative consultation is an inevitable choice for the contemporary government governance and political development in China. It is an important way to realize socialist consultative democracy, and fully reflects the concept of service-oriented government in our country. By introducing an administrative negotiation link in the field of environmental protection tax collection, based on strict legal norms and procedures, the stakeholders will conduct equal dialogue and democratic consultation on the common problems, and finally reach an administrative result that is mutually recognized by both parties. It is conducive to improving the efficiency of administrative taxation and promoting the reform process of environmental protection tax collection. It also promotes obviously the benign interaction between the government and the society to achieve harmonious and stable development of society.
Administrative consultation is an inevitable choice for the contemporary government governance and political development in China. It is an important way to realize socialist consultative democracy, and fully reflects the concept of service-oriented government in our country. By introducing an administrative negotiation link in the field of environmental protection tax collection, based on strict legal norms and procedures, the stakeholders will conduct equal dialogue and democratic consultation on the common problems, and finally reach an administrative result that is mutually recognized by both parties. It is conducive to improving the efficiency of administrative taxation and promoting the reform process of environmental protection tax collection. It also promotes obviously the benign interaction between the government and the society to achieve harmonious and stable development of society.
引文
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[3]张忠,陈伏淋.协商执法:行政执法新模式初探[J].宁波大学学报:人文科学版, 2013(5):120-123.
[4]肖焕伟.协商行政—一种新的行政法范式[D].济南:山东大学, 2014.
[5]肖灿.协商性行政执法研究[D].重庆:西南政法大学,2015.
[6]陈剩勇.协商民主理论与中国[J].浙江社会科学,2005(1):28-32.
[7]翟慧.协商性行政执法在征收拆迁领域的运用研究[D].长沙:湖南师范大学, 2012.
[8]张翔.城市基层治理对行政协商机制的“排斥效应”[J].公共管理学报, 2017(1):49-60.
[9]孙卯卯.我国环境行政执法问题及对策研究——以影响环境行政执法四因素为视野[D].重庆:西南政法大学,2013.
[10]邱聪江.行政协商:意义、价值与存在的问题[J].湖南行政学院学报, 2017(1):8-11.