保护规范理论下海关投诉举报案件的执法风险应对  

Response to the Law Enforcement Risks of Customs Complaint and Report Cases under the Protection Norms Theory

作　　者：刘亭阁 Liu Tingge

机构地区：[1]苏州海关驻虎丘办事处关税科

出　　处：《海关与经贸研究》2023年第4期82-90,共9页Journal of Customs and Trade

基　　金：2022年度江苏省法学会法学研究课题“新《行政处罚法》背景下海关执法监管的法律风险及应对机制研究”(项目批准号:SFH2022D01)。

摘　　要：自2018年机构改革以来,海关由投诉举报引发的行政复议、行政诉讼案件显著增长,给海关行政执法带来风险。海关投诉举报案件主要集中在进口食品安全领域,呈现出民事和行政交织、法律行为众多的特点。原告资格认定在保护规范理论背景下已发生重大路径转变。海关办理投诉举报案件应准确认识投诉举报人在四个法律行为中的原告资格问题,并在坚持以人民为中心的前提下,有针对性地采取相应风险应对措施,在提升依法把关水平的同时切实依法保障人民权益。Since the institutional reform in 2018,the number of administrative reconsideration and litigation cases caused by complaints and reports with the customs as the defendant has increased significantly,posing risks to Customs enforcement.Complaints lodged with Customs predominantly pertain to the domain of imported food safety,exhibiting the propensity for intertwining civil and administrative issues,along with a multiplicity of legal actions.The eligibility for plaintiff status has significantly shifted within the theoretical framework of Protection Norms.Customs,when processing these complaints and reports,must precisely determine the qualifications of plaintiffs within four legal contexts.Moreover,Customs should adopt targeted risk mitigation measures while firmly upholding a people-centered approach and earnestly safeguarding the rights and interests of the people in accordance with the law.

关 键 词：保护规范理论 投诉举报 海关执法 原告资格 职业打假 

分 类 号：D925.3[政治法律—诉讼法学] D922.221[政治法律—法学]