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我国《行政强制法》第12条明确滞纳金作为行政强制执行方式之一,《海关法》、《进出口关税条例》、《进出口货物征税管理办法》等构成了海关滞纳金管理制度。海关滞纳金可分为税款滞纳金和违规补税滞纳金两种类型。前者符合《行政强制法》的规定,但程序不完善,不利于保护相对人合法权益。后者不符合《行政强制法》的规定,则应当在立法上进行修改与规范。
Article 12 of China’s “Administrative Enforcement Law” explicitly limits the payment of gold as one of the forms of administrative enforcement. The Customs Law, the Regulations on Import and Export Tariffs and the Measures for the Administration of Tax Collection on Imported and Exported Goods constitute the system of administration of late fees for customs. Customs late fees can be divided into tax fines and non-compliance tax fines two types. The former complies with the provisions of the “Administrative Enforcement Law”, but the procedure is imperfect and not conducive to protecting the legitimate rights and interests of the counterparty. The latter is not in conformity with the provisions of the “Administrative Enforcement Law”, it should be amended and regulated in the legislation.