论文部分内容阅读
我国海关法一贯认为海关监管与所有权无关的态度。进而,对与所有权密切相关的善意取得制度同样也采取了排斥的态度。但是这种不承认善意取得制度的执法取向,不可避免地会与社会经济生活中的其他主体产生越来越多的摩擦和冲突。实践中,善意取得制度是可以与海关法律制度融合,海关执法过程中承认善意取得并不会放纵走私。这是因为,法律上并未减轻走私人的责任,且承认善意取得有利于维护交易的安全,也可以建立起国家和私人之间利益平衡的措施。
China's customs law has always considered the customs supervision and ownership has nothing to do with the attitude. Furthermore, a bona fide acquisition system that is closely related to ownership also takes an exclusive approach. However, this law-enforcement orientation that does not recognize the bona fide acquisition system will inevitably create more and more friction and conflicts with other subjects in the social and economic life. In practice, the bona fide acquisition system can be integrated with the customs legal system, and the recognition of goodwill through customs enforcement does not indulge smuggling. This is because the law does not lessen the responsibility of the smugglers and admits that goodwill is conducive to the maintenance of the security of the transaction and that it can also establish a balance of interests between the state and the private.