新《行政处罚法》实施背景下海关行政法律责任竞合问题初探——以一起行政处罚案件为例  

A Preliminary Study on the Concurrence of Customs Administrative-Legal Responsibilities in the Context of the Implementation of the new Administrative Punishment Law--Taking an Administrative Penalty Case As an Example

作　　者：陈友武 黄强 CHEN Youwu;HUANG Qiang

机构地区：[1]福州海关缉私局所属马尾分局 [2]福州海关所属榕城海关驻邮局办事处

出　　处：《海关法评论》2022年第1期298-308,共11页Review of Customs Law

摘　　要：以一起通关现场行政处罚案件为例,分析海关行政执法中,出现行政法律责任竞合时面临的规定不明确或规则不尽统一等问题。结合海关立法和执法的实践,提出整合海关现有的行政处罚条款,减少执法争议;明确和统一行政法律责任竞合适用的规则和标准;协调好海关法律规范与其他部门法的关系等海关行政法律责任竞合处理规则的初步探索建议。This paper takes a case of administrative punishment at customs clearance as an example to reveal some problems in customs administrative law enforcement,such as the concurrence of administrative-legal;responsibilities when applying laws,the situation of unclear regulations and inconsistent implementations.It carries out a preliminary exploration on the rulesfor handling the concurrence of customs administrative-legal responsibilities and finally puts forward some suggestions including integrating the existing customs administrative laws based on the practices of customs legislation and law enforcement to reduce law enforcement disputes and combine,clarifying and unifying the rules and standards for the concurrence of administrative-legal responsibilities,and coordinating customs laws and regulations with laws of other departments.

关 键 词：海关 行政法律责任 竞合 

分 类 号：D922.221[政治法律—经济法学] D922.11[政治法律—法学]