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钱冠林署长在1995年全国海关关长会上指出:“在海关管理中推行担保制度,是确保国家进出口税收、加速货物通关的有效管理措施,也是国际海关的通行做法。”建立、推行和完善现行海关管理中的担保制度,对于完成海关税收任务,推进现代海关制度的建设具有十分重要的作用。笔者就此作一探讨: 一、担保的概念 从法律上讲,担保是指以确保债权清偿为目的的保证行为。担保制度是保障债权人利益的最积极、有效的制度。担保的具体方式,依据不同的标准,可划分为以下两大类:
At the National Customs Commission in 1995, Director Qian Guanlin pointed out: “The introduction of a guarantee system in customs administration is an effective management measure to ensure national import and export taxation and speed up the clearance of goods. It is also a common practice of international customs.” The implementation and improvement of the current security system in customs administration is of great importance for the completion of customs taxation tasks and the promotion of the construction of a modern customs system. The author makes a discussion on this: 1. The concept of guarantee Legally speaking, guarantee refers to the act of guarantee that ensures the satisfaction of claims. The guarantee system is the most active and effective system to protect the interests of creditors. The specific methods of guarantee can be divided into the following two categories according to different standards: