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1.社会抚养费是一种政府性基金:虽然现行立法对社会抚养费收入用途之预算特性较为模糊,但社会抚养费的征收具有为促进人口与资源、环境协调发展之特定经济社会政策目的性,征收对象为不符合法定生育条件的公民,不符合法定条件生育者与其费用负担之间有密切的特定法律关联性,缴费义务与国家促进人口、资源与环境协调发展之间不具有对价性。由此,社会抚养费的法律性质在课征特征上,即于政策目的、课征群体、法律关联性及对待给付等方面所展现,
1. Social Support Fund is a kind of government fund: Although the budgetary features of current legislation on social support income use are rather vague, the collection of social support fund has the purpose of specific economic and social policies to promote the coordinated development of population, resources and environment , And the object of collection is citizens who do not meet the statutory birth conditions. There is a close and specific legal connection between the non-compliance with statutory conditions and the burden on their expenses. There is no competing value between the contribution obligation and the state’s coordinated development of population, resources and environment. As a result, the legal nature of social support in the characteristics of the levy characteristics, that is, the purpose of the policy, the group, the legal relevance and treatment of payment and so on,