我国实施单独二孩、全面二孩政策后,各地的人民法院对能否向政策出台前抢生二孩的家庭征收社会抚养费看法不一。文章通过对部分受理案件考察并加以理论分析,认为社会抚养费依其本质属于一种行政收费,人民法院在审理此类社会抚养费征收的案件时应注意有利追溯原则的适用。 After implementing the second child-only policy and the second-child policy in its entirety, people’s courts in different parts of China have different opinions on whether it is possible to collect social support fees from families that grab children and boys before the introduction of the policy. After examining some cases of accepting cases and analyzing them theoretically, the article thinks that social support fees are administrative fees and charges according to their essences. The people’s court should pay attention to the application of the favorable retroactive principle in the cases of collecting such social support fees.