貿(mào)易便利化下的海關(guān)行政裁定制度研究
發(fā)布時間：2018-09-10 15:32
【摘要】：商品歸類、原產(chǎn)地確定以及海關(guān)估價、貿(mào)易管制措施等一系列海關(guān)行政行為對國際貿(mào)易有著至關(guān)重要的影響。對于進出口貿(mào)易商而言,獲知正確的商品歸類是其履行“如實申報義務(wù)”的前提,提前確定海關(guān)對其即將進口貨物的原產(chǎn)地、海關(guān)估價態(tài)度是其控制成本,計算利潤的前提。對于海關(guān)而言,因循前例是其統(tǒng)一執(zhí)法的前提。對于整個海關(guān)進出口過程而言,減少申報錯誤是加速清關(guān)的前提。海關(guān)行政裁定則為這些前提提供了法律依據(jù)。 本文分四章。第一章對貿(mào)易便利化作出了回溯,總結(jié)了貿(mào)易便利化對海關(guān)制度基本要求,同時從GATT第十條出發(fā),分析了海關(guān)行政裁定與貿(mào)易便利化的相符性,并且探討了海關(guān)行政裁定的一些基本法律問題。第二章分別分析了WTO及WCO貿(mào)易便利化下的海關(guān)行政裁定,對各成員方數(shù)年來向WTO貿(mào)易便利化工作組遞交的提案做出了梳理分析,并對海關(guān)行政裁定國際法框架下的一些法律問題作出了探討。第三章分別分析了美國、歐盟及日本的相關(guān)立法,介紹貿(mào)易伙伴實施該制度的經(jīng)驗。第四章梳理了我國海關(guān)行政裁定相關(guān)立法,探討了相關(guān)實踐,對該制度在我國的適用困境做出了分析和思考。 本文進行闡述的目的,主要是希望能夠在不斷吸收國際國外實踐經(jīng)驗上,完善我國的海關(guān)行政裁定相關(guān)立法,實現(xiàn)這一制度的理論與實踐結(jié)合。
[Abstract]:A series of customs administrative actions, such as commodity classification, origin determination, customs valuation and trade control measures, have a vital impact on international trade. For import and export traders, knowing the correct classification of commodities is the prerequisite for them to fulfill their "obligation to declare truthfully" and to determine in advance the origin of the goods to be imported by customs. The attitude of customs valuation is the premise of controlling costs and calculating profits. For the customs, following the precedent is the premise of its uniform law enforcement. For the whole customs import and export process, reducing declaration errors is a prerequisite for expediting customs clearance. Customs administrative ruling provides a legal basis for these premises. This paper is divided into four chapters. The first chapter reviews trade facilitation, summarizes the basic requirements of trade facilitation for customs system, and analyzes the conformity between customs administrative ruling and trade facilitation from Article 10 of GATT. And has probed into some basic legal problems of customs administrative ruling. The second chapter analyzes the customs administrative ruling under WTO and WCO trade facilitation, and analyzes the proposals submitted by each member to the WTO Trade Facilitation working Group in recent years. Some legal problems under the framework of international law of customs administrative adjudication are also discussed. The third chapter analyzes the relevant legislation of the United States, European Union and Japan, and introduces the experience of implementing the system by trading partners. The fourth chapter combs the relevant legislation of our customs administrative ruling, discusses the relevant practice, and makes an analysis and reflection on the difficulties of the application of the system in our country. The purpose of this paper is to improve the relevant legislation of customs administrative adjudication in order to realize the combination of theory and practice of this system.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D996.1;D912.29;F752.5
本文編號：2234858
[Abstract]:A series of customs administrative actions, such as commodity classification, origin determination, customs valuation and trade control measures, have a vital impact on international trade. For import and export traders, knowing the correct classification of commodities is the prerequisite for them to fulfill their "obligation to declare truthfully" and to determine in advance the origin of the goods to be imported by customs. The attitude of customs valuation is the premise of controlling costs and calculating profits. For the customs, following the precedent is the premise of its uniform law enforcement. For the whole customs import and export process, reducing declaration errors is a prerequisite for expediting customs clearance. Customs administrative ruling provides a legal basis for these premises. This paper is divided into four chapters. The first chapter reviews trade facilitation, summarizes the basic requirements of trade facilitation for customs system, and analyzes the conformity between customs administrative ruling and trade facilitation from Article 10 of GATT. And has probed into some basic legal problems of customs administrative ruling. The second chapter analyzes the customs administrative ruling under WTO and WCO trade facilitation, and analyzes the proposals submitted by each member to the WTO Trade Facilitation working Group in recent years. Some legal problems under the framework of international law of customs administrative adjudication are also discussed. The third chapter analyzes the relevant legislation of the United States, European Union and Japan, and introduces the experience of implementing the system by trading partners. The fourth chapter combs the relevant legislation of our customs administrative ruling, discusses the relevant practice, and makes an analysis and reflection on the difficulties of the application of the system in our country. The purpose of this paper is to improve the relevant legislation of customs administrative adjudication in order to realize the combination of theory and practice of this system.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D996.1;D912.29;F752.5
【引證文獻】
相關(guān)碩士學(xué)位論文 前1條
1 苑晶;海關(guān)估價法律制度研究[D];遼寧大學(xué);2012年
，本文編號：2234858
本文鏈接：http://sikaile.net/falvlunwen/guojifa/2234858.html
