| 试论我国的关税强制措施及其完善 |
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| 引用本文： | 周阳.试论我国的关税强制措施及其完善[J].行政与法,2007(3):120-123. |
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| 作者姓名： | 周阳 |
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| 作者单位： | 海关管理干部学院,上海,201204 |
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| 摘 要： | 关税强制措施作为我国海关对纳税义务人所采取的具体行政行为,是保障关税顺利征收的重要手段。但是,我国现行的关税强制措施无论是法律定位还是实践运用都较薄弱。因此,对我国《海关法》进行修改与完善,规范与调整现行关税强制措施,尽快出台一部《海关实施关税强制措施管理办法》迫在眉睫。
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| 关 键 词： | 关税强制措施 海关 法律定位 |
| 文章编号： | 1007-8207(2007)03-0120-04 |
| 修稿时间： | 2006年12月12 |
Discussion On the Tariff Enforcement Measures and Its Perfection |
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| Zhou Yang.Discussion On the Tariff Enforcement Measures and Its Perfection[J].Public Administration & Law,2007(3):120-123. |
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| Authors: | Zhou Yang |
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| Abstract: | Tariff enforcement measures,taken by the Customs against obligatory duty payers,are significant means to ensure the smoothness of duty levitation.However,compared with other regions and countries,whatsoever its law orientation or real application,there exist explicit weak points in our current tariff enforcement measures.As a result,we should take appropriate opportunities to revise the current Customs Law and regulate and adjust the current tariff enforcement measures with the aim of issuing a new version of Measures for Implementation of the Regulations of the Customs on Tariff Enforcement. |
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| Keywords: | tariff enforcement measures the Customs law orientation |
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