关键词: 中国足协, 引援调节费, 合法性, 规避行为, 比例原则

Abstract: The transfer adjustment fee, introduced by Chinesea Football Association, can be consideredseen as a kind of regulatory special public taxationcontributio of regulatory nnature. It has the characteristics of no consideration, economic inducement, and earmarked funds. As far as its legitimacy is concerned, the Chinese Football Association Constitution is not the source of its effectiveness. As an exercise of public power, the transfer adjustment fee also lacks the regulatory function of public law. In addition, the appropriatenss of the transfer adjustment fee is questionable for the taxation rules are ambiguous when itthe rationality of the adjustment fee is levied according to should be examined from the perspective of the principle of proportionality,. In terms of appropriateness, due to the ambiguity of the adjustment fee rules. As a result, a large number ofmany clubs are suspected of circumventevadeing regulation adjustment fees, which is agianst the intended purposes of the policy. This is not conducive to the achievement of the intended purpose of the policy. In terms of necessity, the transfer adjustment fee is unnecessary due to the existence of the different from the adjustment fee, there is a Financial Equity System, which is Fair Play with less interventional, and as well as the Salary Cap and the L luxury Ttax, both of which stress focus on the negotiation of the parties concerned and have detailed rules. and the rules of which are meticulous . In the narrow sense terms of proportionality, the taxation rate is too high and too high rate, the neglects clubs' of the expected benefits of the clubs., and tThe simplifiedcation of anti-evation circumvention measures also makes show that itsthe institutional cost of the adjustment fee is nonot t in proportional to its policy effect. Therefore, the rationality of the policy of transfer adjustment fee s policy is questionable.hould also be questioned.

Key words: Chinesea Football Association, transfer adjustment fee, legality, circumventionevation behavior, principle of proportionality