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海关企业稽查中的权利与义务是指海关在依法履行企业稽查职能过程中,海关与管理相对人所享有的法定权利及应承担的法定义务。权利与义务相平衡既是海关企业稽查立法的基本原则,同时也是海关正确行使企业稽查职能的前提和基础。在现有海关企业稽查的法律体系中,对海关与管理相对人双方的权利与义务作了相对完善的规定,为保障海关依法行政、维护管理相对人合法权益方面提供法律支持。
The rights and obligations of the customs inspection of an enterprise refer to the legal rights enjoyed by the customs and the relatives under management and the statutory obligations that should be borne by the customs when fulfilling the enterprise inspection function according to law. The balance of rights and obligations is not only the basic principle of the customs inspection legislation, but also the premise and basis for the Customs to correctly exercise the inspection functions of the enterprises. In the existing legal system for the inspection of the customs, the relative rights and obligations of both the customs and the management counterparts are relatively well established, providing legal support for safeguarding the administration by customs and safeguarding the legitimate rights and interests of the counterparts.