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　　国家卫生计生委起草《社会抚养费征收管理条例》并报送国务院审查，日前由国务院法制办公室向社会公开征求意见和建议。根据规定，社会抚养费将统一征收标准，限制自由裁量权。</p> <p> 　　当事人有权进行申辩</p> <p> 　　《条例》（送审稿）明确，社会抚养费的征收，分别以当事人生育行为发生时，上一年度当地县级或设区的市级人民政府统计部门公布的城镇居民和农村居民年人均可支配收入，为计征的基本标准。</p> <p> 　　已生育一个子女，不符合法律法规规定再生育一个子女的，对双方当事人分别征收计征基本标准3倍以下的社会抚养费；已生育两个以上子女，不符合法律法规规定再生育的，加重征收社会抚养费。社会抚养费的具体征收标准由省、自治区、直辖市规定。</p> <p> 　　征收机关在作出社会抚养费征收决定之前必须查明事实，事实不清的，不得作出社会抚养费征收决定。征收机关在作出社会抚养费征收决定之前，应当告知当事人作出该决定的事实、理由以及依据，并告知当事人依法享有的权利。当事人有权进行陈述和申辩。征收机关必须充分听取当事人的意见，不得因当事人申辩而加重社会抚养费征收额度。</p> <p> 　　国家卫生计生委有关负责人指出，对不符合规定生育第二个子女的征收标准确定为分别征收3倍以下的主要理由：一是缩小全国征收倍数自由裁量空间，避免因自由裁量权过大产生问题；二是与目前全国绝大多数省份的实际征收标准基本一致；三是充分考虑多数群众的可承受能力；四是考虑各地经济社会发展水平差异，设置了一定幅度。</p> <p> 　　年度征收总额须主动公开</p> <p> 　　《条例》（送审稿）增加征收程序，规范征收行为。对征收程序做出了明确规定，从立案、调查、履行告知义务、作出和送达征收决定，以及分期付款和减免的执行等都提出了具体要求，保证程序正当合法。同时，没有法定依据或者不遵守《条例》（送审稿）规定程序的，社会抚养费征收行为无效。</p> <p> 　　落实收支两条线，确保全额上缴国库。为落实原《办法》关于“社会抚养费及滞纳金应当全部上缴国库，按照国务院财政部门的规定纳入地方财政预算管理”的规定，进一步明确规定，社会抚养费上缴国库后，“作为地方预算收入，统筹安排使用，不得返还或者变相返还征收机关”。同时强调计划生育工作经费由各级人民政府财政予以保障，“不得与社会抚养费征收数额挂钩”，对违反上述规定的，设定了相应的法律责任。</p> <p> 　　增加征收管理透明度，主动接受社会监督。强调社会抚养费征收有关规定必须向社会公布，未经公布的，不得作为社会抚养费征收的依据。同时规定，县级计生部门应当依法主动公开社会抚养费征收依据和征收标准，县级财政部门应当依法主动公开社会抚养费年度征收总额。县级以上计划生育、财政、审计、监察等部门，应当加强对社会抚养费征收管理工作的监督、检查。</p> <p> </p> </div> <p class="Editor">编辑：罗韦 </p> <div id="i2i2jyu4k" class="Paging"> </div> <p class="Keyword">关键词：征收抚养费标准</p> <h1 class="pv_title_2 mt_15"><a target="_blank" class="more mtb_14">更多</a><span id="i2i2jyu4k" class="t" id="a3"><a ><img src="http://www.rmzxb.com.cn/images/xg_t1.jpg" /></a></span></h1> <div id="i2i2jyu4k" class="pa_0_5_0_10"> <ul class="Related_ul bh_150"> </ul> </div> <div style="height:40px"></div>  <div id="i2i2jyu4k" class="advContent"><div style="height:40px"></div><script charset="gbk" src="http://p.tanx.com/ex?i=mm_58500226_6900940_24396084"></script></div>  <h1 class="pv_title_2 mt_55"><a 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