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作为海关法公法私法化的标志,海关债制度既是关税“债务关系说”的重要体现,又是海关担保在贸易便利化法律制度方面的创新。欧盟作为最早在其海关法典中引入“海关债”概念的海关同盟,在历经《欧洲共同体海关法典》、《现代化海关法典》到《联盟海关法典》的演进路径后,其“海关债”方面的立法趋于精细、完善。因此,本文通过选取欧盟海关新法典《联盟海关法典》为研究对象,着重从海关债的产生、海关担保制度、海关债的支付退还与免除这三个方面详细阐述其立法与实施规定的范本,在透视欧盟标准的同时为我国关税立法探寻一条基本解决思路。
As a sign of the legalization of the legalization of public law by customs law, the system of customs debts is not only an important manifestation of the tariff “the debt relationship ”, but also the innovation of the Customs guarantee in the legal system of trade facilitation. The EU, as the first customs union to introduce the concept of “customs debts” into its customs code, has gone through “European Community Customs Code” and “Modern Customs Code” to the “Union Customs Code” evolution path, the “Customs Bonds ”Legislation tends to be fine, perfect. Therefore, by selecting Union Customs Code of the new EU Customs as the research object, this paper elaborates its model legislation and implementation regulations in detail from three aspects: the generation of customs bonds, the customs guarantee system, the payment and refund of customs bonds, In the perspective of EU standards at the same time as China’s tariff legislation to explore a basic solution.