论文部分内容阅读
“申报不实”是海关在行政执法中常见的一种违规行为,但现有法律法规关于“申报不实”大多规定的较为原则,对某些概念的属性界定及法律责任的设定较难把握,使得海关实施行政处罚时很容易出现处罚尺度宽严不一的情况,要解决这一问题,必须对“申报不实”的实质、内涵、设置等作出明确的设定,以避免执法不公的发生。本文主要对海关执法一线中出现的若干典型问题进行归纳和论证,在对具体问题提出解决建议的同时,寻求某些共性问题解决的方法,以期为《海关行政处罚实施条例》的修改提供参考。
“Declaration false ” is a common customs violations in the administrative law enforcement, but the existing laws and regulations on the “declaration false ” most of the more rules, the definition of certain concepts and legal liability Setting difficult to grasp, making the implementation of administrative penalties when the customs is very easy to have a wide range of penalties, to solve this problem, we must make a clear definition of the essence, intension and setting of the “declaration of false” Set to avoid unfair enforcement. This article mainly summarizes and argues some typical problems appearing in the front line of customs enforcement, and proposes some solutions to common problems while seeking solutions to some common problems, with a view to providing reference for the revision of the Regulations on the Implementation of Customs Administrative Punishment.