我国海关事务担保法律规制研究

发布时间：2018-08-07 14:24

【摘要】：为提升通关效率和有效实施海关监管,海关事务担保为各国海关广泛采用并通过法律制度予以保障。海关事务担保源于民事担保,但又不同于民事担保。鉴于发生于海关监管领域,从事特定的经营业务或者办理特定的海关手续时向海关提交现金、实物或者保证函等财产、权利,保证在一定期限内履行其承诺的义务,因此,海关事务担保是海关行政事务与民事担保的创新结合,兼具公法和私法的属性。我国海关法基本建构了海关事务担保法律制度,并在相当程度上促进了国际贸易和维护了我国海关监管的正常秩序。具体而言,我国海关事务担保法律制度已经明确,海关事务担保适用于当事人为了能够提前放行货物主动申请担保以及海关强制当事人提供担保的情形,由具有履行海关事务担保能力的当事人提供担保,用于海关事务担保的财产范围为人民币、可自由兑换货币或者汇票、本票、支票、债券、存单,并主要采用保证金和保函。同时,我国海关法律也规定了海关事务担保的程序。但是,与经济全球化背景下国际贸易的快速发展相比,同时为适应我国海关监管的现实需求,我国海关事务担保法律制度尚存诸多不足,并具体体现于海关事务担保的适用范围、担保人、担保财产和担保方式等多方面。总体来说,美国、日本和欧盟不仅高度重视海关担保事务的理论研究,而且积极完善其相关立法,并在实践中广泛运用,也给我国海关事务担保法律制度的完善提供了可资借鉴的经验。因此,结合我国的现实需求并借鉴域外的经验,我国海关事务担保尚需要进一步明确担保范围,界定海关事务担保的主体构成,扩大海关事务担保的担保方式,明确海关事务担保的法律程序,更好的维护法律的秩序与公平。
[Abstract]:In order to improve the efficiency of customs clearance and effectively implement customs supervision, customs guarantee is widely adopted by customs of various countries and is protected by legal system. Customs guarantee originates from civil guarantee, but it is different from civil guarantee. In view of the fact that property, rights and other property, rights, and guarantees that occur in the field of customs control, where they are engaged in certain business operations or go through specific customs formalities, such as cash, physical objects or letters of guarantee, they guarantee the fulfilment of their commitments within a certain period of time. Customs guarantee is an innovative combination of customs administration and civil guarantee, which has the attributes of public law and private law. The Customs Law of our country has basically constructed the legal system of the guarantee of customs affairs, and to a certain extent has promoted the international trade and maintained the normal order of the customs supervision in our country. In particular, the legal system of guarantee for customs affairs in China has been made clear. The guarantee for customs affairs is applicable to situations where the parties apply for security in order to be able to release the goods in advance, and the customs forces the parties to provide guarantees. The guarantee shall be provided by the party with the ability to guarantee the customs affairs. The scope of the property used to guarantee the customs affairs shall be RMB, freely convertible currency or bill of exchange, promissory notes, cheques, bonds, certificates of deposit, and mainly by margin and guarantee. At the same time, our customs law also stipulates the procedure of customs affairs guarantee. However, compared with the rapid development of international trade under the background of economic globalization, and in order to meet the practical needs of customs supervision in China, there are still many deficiencies in the legal system of guarantee of customs affairs in our country. It is embodied in the scope of application of customs guarantee, guarantor, secured property and guarantee method. In general, the United States, Japan and the European Union not only attach great importance to the theoretical study of customs guarantee matters, but also actively improve their relevant legislation and widely use them in practice. It also provides reference experience for the perfection of the guarantee legal system of customs affairs in our country. Therefore, according to the actual needs of our country and the experience of foreign countries, the scope of the guarantee should be further clarified, the main body of the guarantee of customs affairs should be defined, and the guarantee mode of the guarantee of customs affairs should be expanded. Clear the legal procedures of customs guarantee, better maintain the law order and fairness.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.295

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