發(fā)布時(shí)間：2018-08-07 14:24

【摘要】：為提升通關(guān)效率和有效實(shí)施海關(guān)監(jiān)管,海關(guān)事務(wù)擔(dān)保為各國(guó)海關(guān)廣泛采用并通過法律制度予以保障。海關(guān)事務(wù)擔(dān)保源于民事?lián)?但又不同于民事?lián)！ｈb于發(fā)生于海關(guān)監(jiān)管領(lǐng)域,從事特定的經(jīng)營(yíng)業(yè)務(wù)或者辦理特定的海關(guān)手續(xù)時(shí)向海關(guān)提交現(xiàn)金、實(shí)物或者保證函等財(cái)產(chǎn)、權(quán)利,保證在一定期限內(nèi)履行其承諾的義務(wù),因此,海關(guān)事務(wù)擔(dān)保是海關(guān)行政事務(wù)與民事?lián)５膭?chuàng)新結(jié)合,兼具公法和私法的屬性。我國(guó)海關(guān)法基本建構(gòu)了海關(guān)事務(wù)擔(dān)保法律制度,并在相當(dāng)程度上促進(jìn)了國(guó)際貿(mào)易和維護(hù)了我國(guó)海關(guān)監(jiān)管的正常秩序。具體而言,我國(guó)海關(guān)事務(wù)擔(dān)保法律制度已經(jīng)明確,海關(guān)事務(wù)擔(dān)保適用于當(dāng)事人為了能夠提前放行貨物主動(dòng)申請(qǐng)擔(dān)保以及海關(guān)強(qiáng)制當(dāng)事人提供擔(dān)保的情形,由具有履行海關(guān)事務(wù)擔(dān)保能力的當(dāng)事人提供擔(dān)保,用于海關(guān)事務(wù)擔(dān)保的財(cái)產(chǎn)范圍為人民幣、可自由兌換貨幣或者匯票、本票、支票、債券、存單,并主要采用保證金和保函。同時(shí),我國(guó)海關(guān)法律也規(guī)定了海關(guān)事務(wù)擔(dān)保的程序。但是,與經(jīng)濟(jì)全球化背景下國(guó)際貿(mào)易的快速發(fā)展相比,同時(shí)為適應(yīng)我國(guó)海關(guān)監(jiān)管的現(xiàn)實(shí)需求,我國(guó)海關(guān)事務(wù)擔(dān)保法律制度尚存諸多不足,并具體體現(xiàn)于海關(guān)事務(wù)擔(dān)保的適用范圍、擔(dān)保人、擔(dān)保財(cái)產(chǎn)和擔(dān)保方式等多方面。總體來說,美國(guó)、日本和歐盟不僅高度重視海關(guān)擔(dān)保事務(wù)的理論研究,而且積極完善其相關(guān)立法,并在實(shí)踐中廣泛運(yùn)用,也給我國(guó)海關(guān)事務(wù)擔(dān)保法律制度的完善提供了可資借鑒的經(jīng)驗(yàn)。因此,結(jié)合我國(guó)的現(xiàn)實(shí)需求并借鑒域外的經(jīng)驗(yàn),我國(guó)海關(guān)事務(wù)擔(dān)保尚需要進(jìn)一步明確擔(dān)保范圍,界定海關(guān)事務(wù)擔(dān)保的主體構(gòu)成,擴(kuò)大海關(guān)事務(wù)擔(dān)保的擔(dān)保方式,明確海關(guān)事務(wù)擔(dān)保的法律程序,更好的維護(hù)法律的秩序與公平。
[Abstract]:In order to improve the efficiency of customs clearance and effectively implement customs supervision, customs guarantee is widely adopted by customs of various countries and is protected by legal system. Customs guarantee originates from civil guarantee, but it is different from civil guarantee. In view of the fact that property, rights and other property, rights, and guarantees that occur in the field of customs control, where they are engaged in certain business operations or go through specific customs formalities, such as cash, physical objects or letters of guarantee, they guarantee the fulfilment of their commitments within a certain period of time. Customs guarantee is an innovative combination of customs administration and civil guarantee, which has the attributes of public law and private law. The Customs Law of our country has basically constructed the legal system of the guarantee of customs affairs, and to a certain extent has promoted the international trade and maintained the normal order of the customs supervision in our country. In particular, the legal system of guarantee for customs affairs in China has been made clear. The guarantee for customs affairs is applicable to situations where the parties apply for security in order to be able to release the goods in advance, and the customs forces the parties to provide guarantees. The guarantee shall be provided by the party with the ability to guarantee the customs affairs. The scope of the property used to guarantee the customs affairs shall be RMB, freely convertible currency or bill of exchange, promissory notes, cheques, bonds, certificates of deposit, and mainly by margin and guarantee. At the same time, our customs law also stipulates the procedure of customs affairs guarantee. However, compared with the rapid development of international trade under the background of economic globalization, and in order to meet the practical needs of customs supervision in China, there are still many deficiencies in the legal system of guarantee of customs affairs in our country. It is embodied in the scope of application of customs guarantee, guarantor, secured property and guarantee method. In general, the United States, Japan and the European Union not only attach great importance to the theoretical study of customs guarantee matters, but also actively improve their relevant legislation and widely use them in practice. It also provides reference experience for the perfection of the guarantee legal system of customs affairs in our country. Therefore, according to the actual needs of our country and the experience of foreign countries, the scope of the guarantee should be further clarified, the main body of the guarantee of customs affairs should be defined, and the guarantee mode of the guarantee of customs affairs should be expanded. Clear the legal procedures of customs guarantee, better maintain the law order and fairness.
【學(xué)位授予單位】：西南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.295

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