关税法立法架构的国际比较  

An International Comparison for Legislative Framework of Tariff Act

作　　者：施正文[1] 刘奇超 曹明星[3] 苏铁 

机构地区：[1]中国政法大学财税法研究中心,北京100088 [2]上海市浦东新区国家(地方)税务局,上海200122 [3]中央财经大学国际税务研究中心,北京100081 [4]宁波海关,浙江宁波315012

出　　处：《国际税收》2017年第1期50-55,共6页International Taxation In China

基　　金：世界银行"中国关税立法国际比较研究"项目;世界银行"欧盟关税法律制度研究"项目;财政部"关税立法国际比较研究"项目;海关总署国际司"欧盟海关法翻译与比较研究工作"项目;中国政法大学校级人文社会科学项目"中欧关税立法比较与借鉴研究";中央财经大学"中国财政发展协同创新中心"项目(批准号:15ZFZ82008)的阶段性研究成果

摘　　要：首部《关税法》的立法是对我国现代关税制度的创制,必须充分借鉴外国关税立法的成功经验。国际比较研究表明,代表性国家(地区)关税立法架构的共同趋势是,坚持税收法定原则下的关税规则法典化;普遍接受税收债务理论;重视创制适应贸易便利化的关税征管制度;以关税征收行为为核心概念和范畴确定立法架构;注意实体要素与程序要素的兼备和衔接;明确区分关税确定行为和征收行为;重视涉税信息管理制度;健全关税法律责任和关税救济制度等。The first Tariff Act legislation is the establishment of the modem tariff system in our country; it should draw on the successful experience of foreign Tariff Act establishment. Through comparison and studies, it shows that the common trends of tariff legislation in typical countries or territories such as the EU, the US and Taiwan lie in the legislative mode of codification based on persistence in the principle of statutory taxation, universal acceptance of the theory on tax debt, and prominence and adoption of trade facilitation system. Meanwhile, in terms of legislative framework and contentsdit is recommended to value the act of tariff collection as core definition and scope emphasize the combination and connection of substantive elements and procedural elements, take the difference of definitions between the act of tariff payment confirmation and the act of tariff collection, attach high importance to management system of tariff related information, and perfect the systems of tariff liability and tariff relief.

关 键 词：关税法 立法架构 比较研究 

分 类 号：D922.221[政治法律—经济法学]