我国财政公产的法律归属研究.pdfVIP

广西政法管理干部学院学报 JOURNAL OF GUANGXI ADMINISTRATIVE Vol. 25. No.3 第25 卷第3 期 2016年5 月 CADRE INSTITUTE OF POLITICS AND LAW May2016 The Research of Legal Ownership of Fiscal Public Property WU Hui-hui (Law School of Shandong University , Jinan, Shandong Province, 250100) [Abstract] There 缸e lots of expression of the income collected from fines shall be tumed over to the state Treasury in the cases and laws , the rules of law meaning is self- evident, but it belongs to who is the primary problem of the property. The Iheorelical of Adminislralive law defined confiscaled income as fiscal public property. There are severallheories: administralive subjecl of privale , public ownership, general management and public lrust. As the domestic law about financial public property ownership is unclear , bul if il direcùy aUribuled to administralive body is not conducive 10 Ihe practice of supervision and relief and Ihe implementation of public purpose. Clear the ownership of fiscal public property beneficial to achieve the requirement of Legalizing financial public property. [KeywordsJ Fiscal public property; Legal ownership; Adminislralive subject; The ownership of the state 我国财正义念产的法，悻归属研究 武惠惠 (山东大学法学院，山东济南 2501∞) [摘 要]在我国的法律条文与案例中罚没收入上缴国 一、问题的提出 库的表述很多，法条的规制意义自不待言，但其归属于谁确 财政公产这一词对于我们来说相对陌生， 是财产的首要问题。行政法学针对罚没收入的理论概念界 但罚款、税收、国库等词却常进入我们的视 定为财政公产，财政公产的归属存在几种学说:行政主体私 线。《行政处罚法》规定罚款、没收违法所得或者 有说、公所有权说、概括管理权说以及公共信托说，我国因 没收非法财物拍卖的款项，必须全部上缴国库。 法律规定不明确而导致财政公产所有权主体不明，但直接