新《行政处罚法》视角下对海关行政处罚的比较研究与前瞻思考  

Comparative Research on Implementing Customs Administrative Punishment from the Perspective of Newly Revised Administrative Punishment Law

作　　者：伍卓芳 杨宇 WU Zhuofang;YANG Yu

机构地区：[1]南宁海关缉私局法制二处 [2]南宁海关缉私局隶属水口海关缉私分局

出　　处：《海关法评论》2022年第1期284-297,共14页Review of Customs Law

摘　　要：当前海关行政处罚已形成三种执法模式并存交叉的局面,新《行政处罚法》对我国行政处罚的指导思想、执法理念和处罚程序等作了全方位的更新与修订,有必要以新《行政处罚法》的立法原意和修订要点为视角,围绕创新、差异、共通和前瞻四个方面,对海关行政处罚现行执法模式进行比较研究,探索完善立法、健全机制、规范程序和整合力量,进一步推进海关行政处罚严格规范公正文明执法。The new Administrative Punishment Law has updated and revised the ideology,conception and procedure of administrative punishment in an all-round way.It is necessary to conduct a comparative study on the current modes of implementing customs administrative punishment from the perspectives of original legislative intentions and key points of the revision of the Law,by centering on innovation,difference,commonality and foresight,so as to improve legislation and mechanism,standardize the procedure,concentrate the efforts and further promote strict,standardized,fair and civilized enforcement in customs administrative punishment.

关 键 词：行政处罚 海关执法 办案模式 比较研究 

分 类 号：D922.11[政治法律—宪法学与行政法学] D922.221[政治法律—法学]