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《海关法》的修改日前迈出了最艰难的一步,修正案草案已经出台并交付全国人大审议。在坚持社会主义基本原则的前提下,修正案草案积极向国际惯例靠拢。一些被他国海关实践证明行之有效的条款被吸纳进来,一些已显陈旧、过时的规定被清扫出去。明确职能、强化管理、方便进出,草案分明让人感到一种鼓舞和活力。秤大砣小现行《海关法》力不从心现行《海关法》是新中国的第二部海关法,它于1987年7月1日颁布、实施。配合我国初期的改革开放,现行《海关法》立下了汗马功劳。它规定了海关的性质、任务和权力;明确了对进出口货物及运输工具的管理明确了对进出口货物相关税收问题的管理;明确了进出口企业、进出境旅客、海关工作人员的法律责任。它为海关的法制化建设打下了坚实基础。
Recently, the revision of the “Customs Law” has taken the most difficult step. The draft amendment has been promulgated and submitted to the NPC for consideration. On the premise of upholding the basic principle of socialism, the draft amendment actively moves closer to international conventions. Some clauses validated by customs in other countries have been taken in and some old and outdated provisions have been swept out. Clear functions, strengthen management, easy access, the draft clearly make people feel a kind of inspiration and vitality. Small Scale Small Tail Current “Customs Law” Unsuccessful The “Customs Law” is the second China Customs Law, which promulgated on July 1, 1987, implemented. In line with China’s initial reform and opening up, the existing “Customs Law” has made a contribution. It stipulates the nature, tasks and powers of the Customs; defines the management of the import and export goods and means of transport, and clarifies the management of tax issues related to the import and export of goods; clarifies the legal responsibilities of import and export enterprises, inbound and outbound travelers and customs staff . It has laid a solid foundation for the legalization of the Customs.