新海关法律竞合疑难问题处理探讨  

Discussion on the Handling of the Perplex Problems of Legal Competition Under New Customs

作　　者：刘闯 LIU Chuang(Changzhou Customs,Changzhou 213022)

机构地区：[1]常州海关,常州213022

出　　处：《中国口岸科学技术》2020年第6期35-39,共5页China Port Science and Technology

基　　金：海关总署科研项目(2019HK160关检融合下的法律竞合研究)。

摘　　要：关检融合后,根据新海关执法依据及业务改革要求,特别是对监管对象实施一次申报、一次查验和一次放行,当事人的一个不法行为同时违反《中华人民共和国海关法》法律体系及原检法律法规的情形进一步增加,在违法查处时将会产生许多法律竞合情形。文章从法学理论、立法立规、执法案例等方面进行综合研究和考量,形成新海关下法律竞合处理的具体建议,希望能切实帮助基层执法部门及执法人员解决法律竞合的执法难题,推动完善新海关的立法体系。After the integration of customs and inspection,according to the new customs law system and business reform requirements,especially the implementation of one declaration,one inspection and one release for the supervised objects,the situation that one illegal act of the parties simultaneously violates the legal system of the Customs Law and the former inspection laws and regulations is further increased,and many legal competitions will be generated when law enforcement officials deal with violation of law.This paper makes a comprehensive study and consideration from the aspects of legal theory,legislative regulations,law enforcement cases,etc.This paper forms specific suggestions on the handling of legal competition under new customs,hoping to help grass-roots law enforcement departments and law enforcement personnel to solve the law enforcement problems of legal competition,and promote the improvement of the new customs law system.

关 键 词：新海关 行政处罚 法律竞合 

分 类 号：D922.221[政治法律—经济法学]