新冠肺炎疫情防控涉及海关法律问题的思考  

Thoughts on Legal Issues of Customs Controls Concerning the Prevention and Control of COVID-19

作　　者：管伟星 Guan Weixing

机构地区：[1]宁波海关法规处

出　　处：《海关与经贸研究》2020年第2期15-22,共8页Journal of Customs and Trade

摘　　要：2020年春,一场突如其来的新型冠状病毒肺炎疫情在中国乃至全球肆虐,如何根据党中央和习近平总书记的要求,全面提高依法防控依法治理能力,打赢疫情防控阻击战,这对身处国门一线、承担为国把关职责的海关而言,是一个重大考验和挑战。本文对疫情防控所涉及的进出境卫生检疫、防控物资快速通关、相关进出口货物物品税收征管等相关法律问题进行了梳理,并结合海关工作实际和相关法律法规进行调研和分析,探讨海关开展疫情防控的法律依据所在,同时也提出了相关的立法建议和应对策略,希望对海关依法履行职责,做好疫情防控工作有所裨益。In the Spring of 2020,the unexpected epidemic of COVID-19 went rampant in China and even the world.How can China Customs improve its capacity of law-based control and governance according to the requirement of the central government and President Xi Jinping so as to win the battle against the pandemic?This is a tremendous test and challenge for the customs positioned at the frontline to guard the national gate.This paper combs through the legal issues related to the quarantine of import and export goods,speedy clearance of epidemic control materials and taxation of relevant goods and articles.Based on the analysis of the customs practice in reality and related legislations,this paper probes into the legal basis for customs to carry out prevention and control of the pandemic,and puts forward suggestions on legislation and countermeasures which could be helpful to customs performance of their duties in preventing and controlling the pandemic.

关 键 词：新冠肺炎疫情 进出境卫生检疫 快速通关 税收征管 

分 类 号：D92[政治法律—法学]