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涉企收费现实困境与法治监督路径

Enterprise-related Charges: Practical Difficulties and Rule-of-law Supervision Pathways

汪可

Progress in Social Sciences / 2026,8(7): 648-653 / 2026-07-31 8 3

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• Information:

  上海政法学院法律学院，上海

• Keywords:
  Enterprise-related charges; Rule-of-law supervision; Practical difficulties; Pathway construction
  涉企收费; 法治监督; 现实困境; 路径构建
• Abstract: As an integral part of optimizing the business environment, enterprise-related charges are conceptually close to, but not entirely identical with, administrative charges; the term is better understood as a policy concept rather than a strictly legal one. The constituent elements of such fees bear the imprint of administrative law, including, but not limited to, the charging subject, legal basis, and scope. At present, the governance of enterprise-related charges; is confronted with problems in all three dimensions—legal basis, charging subjects, and scope. Rule-of-law supervision, as a key component of the socialist system of rule of law with Chinese characteristics, can restrain and oversee the administrative powers embedded in the legal basis, subjects, and scope of these fees and, through open supervision, ensure that such oversight is effectively implemented, thus addressing the practical difficulties that have emerged. More concretely, a supervisory pathway can be constructed by means of a rule-of-law orientation, open supervision, and administrative procuratorial supervision, thereby securing the sound governance of enterprise-related charges. 涉企收费作为优化营商环境的重要组成部分，在概念上与行政收费具有高度关联性，但二者并非等同关系。涉企收费的要件具有行政法上的特征，包括但不限于主体、依据、范围。当下涉企收费的治理面临依据、主体、范围上的问题。法治监督作为中国特色社会主义法治体系的重要组成部分，可对涉企收费的依据、主体、范围所涉及的行政权进行制约与监督，并通过公开监督落实，解决面临的现实困境。具体可通过法治导向、公开监督、行政检察进行法治监督的路径构建，确保涉企收费治理的完善。
• DOI: 10.35534/pss.0807111 (registering DOI)
• Cite: 汪可．涉企收费现实困境与法治监督路径［J］．社会科学进展，2026，8（7）：648-653.