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海关调查权力与相对人权利保障间的平衡,是本文探讨的主要问题。为尝试对这一现实问题进行回答,本文以法国海关调查权力为考察对象,对其权力内容及适用条件和法律控制进行考察,从而发现其法律机制是如何运作以寻求保障海关调查权力的行政效率及保护相对人权利两者间的平衡点。考察我国法律法规制度的现状和海关现实执法的需要,我国《海关法》对海关调查权力做出了明确规定,满足了执法的需要,但可能需要更多和更为严格的条款针对其权力行使条件予以设定,更需要一个公正、透明、稳定、简化却不影响海关执法效率的事前和事后的程序制度保障。
The balance between the power of Customs investigation and the guarantee of the relative rights is the main issue discussed in this paper. In order to answer this realistic question, this article examines the power of French customs investigation and examines its contents and applicable conditions and legal controls to find out how its legal mechanism operates in order to seek the administrative efficiency of ensuring the power of customs investigation. And the protection of the rights of the opposite person the balance between the two. Examining the status quo of laws, regulations and systems in our country and the need of the actual enforcement of customs, China’s Customs Law clearly stipulates the power of customs investigation to meet the needs of law enforcement. However, more and more stringent provisions may be needed to exercise its power The conditions must be set. What is more, an ex ante and ex post procedural safeguards that are just, transparent, stable and streamlined without affecting the efficiency of the law enforcement of customs shall be required.