【摘要】：煙草專(zhuān)賣(mài)行政處罰程序是指在我國(guó)煙草專(zhuān)賣(mài)制度下，煙草專(zhuān)賣(mài)行政主管部門(mén)實(shí)施行政處罰行為時(shí)必須遵循的方式、順序、步驟和時(shí)限等行為過(guò)程的總和。隨著一系列行政程序相關(guān)法律規(guī)范的出臺(tái)，煙草專(zhuān)賣(mài)行政處罰程序也在不斷地規(guī)范與完善。一般來(lái)說(shuō)，程序的合理設(shè)置和有效實(shí)施，，具有如下三種作用，一是監(jiān)督和控制行政權(quán)力，有利于防止權(quán)力濫用；二是賦予相對(duì)人救濟(jì)權(quán)與監(jiān)督權(quán)，進(jìn)一步保障公民權(quán)利，維護(hù)社會(huì)公共利益。三是對(duì)行政活動(dòng)的方式、時(shí)限等進(jìn)行法律規(guī)定和要求，有效督促行政機(jī)關(guān)提高行政效率。因此，合理設(shè)置煙草專(zhuān)賣(mài)行政處罰程序并促使其在執(zhí)法實(shí)踐中得到有效實(shí)施，對(duì)規(guī)范煙草專(zhuān)賣(mài)行政執(zhí)法行為、規(guī)范煙草行業(yè)經(jīng)濟(jì)秩序運(yùn)行、增加國(guó)家利稅都起著非常重要的作用。 本文從煙草專(zhuān)賣(mài)行政處罰程序的現(xiàn)狀入手，通過(guò)發(fā)現(xiàn)問(wèn)題、提出并分析問(wèn)題、解決問(wèn)題的思路來(lái)分析探討，進(jìn)一步提出完善、改進(jìn)我國(guó)煙草專(zhuān)賣(mài)行政處罰程序的對(duì)策。全文共分三部分并引言和結(jié)語(yǔ)。在第一部分中，通過(guò)介紹煙草專(zhuān)賣(mài)行政處罰程序及其相關(guān)理論,借鑒、吸收行政處罰、行政處罰程序、煙草專(zhuān)賣(mài)行政執(zhí)法研究的成果，從行政處罰、行政程序等概念推導(dǎo)出來(lái)我國(guó)煙草專(zhuān)賣(mài)行政處罰程序的概念，以此為基點(diǎn)，針對(duì)煙草專(zhuān)賣(mài)行政處罰程序與其他處罰程序及其他實(shí)體概念的區(qū)別簡(jiǎn)要闡述了我國(guó)煙草專(zhuān)賣(mài)行政處罰程序的特征。在第二部分中，基于上述一般理論的研究基礎(chǔ)，結(jié)合煙草專(zhuān)賣(mài)行政處罰實(shí)踐工作，從立法、執(zhí)法、法律監(jiān)督三個(gè)方面進(jìn)行現(xiàn)狀分析和反思，逐步找出現(xiàn)行煙草專(zhuān)賣(mài)行政處罰程序普遍存在的問(wèn)題：立法上：管轄制度職權(quán)分工界限不明，力量渙散；部分法律規(guī)定模糊,實(shí)踐操作性不強(qiáng)；證據(jù)立法的相對(duì)滯后等，執(zhí)法實(shí)踐中：執(zhí)法權(quán)限受限制；調(diào)查取證程序執(zhí)行不當(dāng)；履行告知義務(wù)不規(guī)范；聽(tīng)證程序流于形式；補(bǔ)充立案的情況普遍存在；濫用自由裁量權(quán)的現(xiàn)象依然存在；存在案件錄入整體流程一手包辦的情形等。監(jiān)督上：內(nèi)部監(jiān)督流于形式，外部監(jiān)督機(jī)制缺乏等。并對(duì)這些問(wèn)題一一進(jìn)行了分析闡釋。在第三部分中，筆者針對(duì)存在的問(wèn)題從立法、執(zhí)法、監(jiān)督三個(gè)角度提出完善和改進(jìn)煙草專(zhuān)賣(mài)行政處罰程序的對(duì)策：健全和完善相關(guān)法律法規(guī)；加強(qiáng)執(zhí)法隊(duì)伍建設(shè)，嚴(yán)格執(zhí)行法定處罰程序；強(qiáng)化煙草專(zhuān)賣(mài)行政處罰程序的執(zhí)法監(jiān)督。
[Abstract]:The administrative punishment procedure of tobacco monopoly refers to the sum of the behavior processes such as manner, order, step and time limit that the administrative department of tobacco monopoly must follow when implementing administrative punishment under the tobacco monopoly system of our country. With the introduction of a series of laws and regulations related to administrative procedures, tobacco monopoly administrative punishment procedures are constantly standardized and improved. Generally speaking, the reasonable setting and effective implementation of procedure have the following three functions: one is to supervise and control administrative power, which is helpful to prevent abuse of power; The other is to give the relative person the right to relief and supervision, to further protect the civil rights and to safeguard the public interest. Third, the mode of administrative activities, time limits and other legal provisions and requirements, effectively urge administrative organs to improve administrative efficiency. Therefore, we should set up the administrative punishment procedure of tobacco monopoly reasonably and urge it to be carried out effectively in the practice of enforcing the law, to standardize the administrative law enforcement behavior of tobacco monopoly, and to standardize the economic order of tobacco industry. Increasing national profits and taxes all play a very important role. This article starts with the present situation of the administrative punishment procedure of tobacco monopoly, through the discovery of the problem, puts forward and analyzes the problem, solves the problem train of thought to analyze and discuss, further proposes the consummation, the improvement tobacco monopoly administrative punishment procedure countermeasure. The full text is divided into three parts and introduction and conclusion. In the first part, through the introduction of tobacco monopoly administrative punishment procedures and related theories, learn from, absorb administrative penalties, administrative punishment procedures, tobacco monopoly administrative law enforcement results, from the administrative penalties, The concept of administrative penalty procedure for tobacco monopoly in China is deduced from the concept of administrative procedure, which is the basis of the concept. Aiming at the difference between administrative penalty procedure of tobacco monopoly and other punishment procedure and other entity concept, the characteristics of administrative penalty procedure of tobacco monopoly in China are briefly expounded. In the second part, based on the research basis of the above general theory, combined with the practice of tobacco monopoly administrative punishment, from the legislation, law enforcement, legal supervision three aspects of the status quo analysis and reflection, Gradually to find out the current tobacco monopoly administrative punishment procedures generally exist problems: legislation: jurisdiction system division of power division of labor boundaries are unclear, lax power; Some laws and regulations are vague and the practice is not strong; the relative lag of evidence legislation and so on. In the practice of law enforcement: the power of law enforcement is restricted; the procedure of investigation and collection of evidence is not executed properly; the obligation of informing is not standardized; the procedure of hearing is a mere formality; The situation of supplementary filing exists generally; the phenomenon of abusing discretion still exists; the case is entered into the whole process with one hand and so on. Supervision: internal supervision is a mere formality, and external supervision mechanism is lacking. These problems are analyzed and explained one by one. In the third part, the author puts forward the countermeasures of perfecting and improving the administrative punishment procedure of tobacco monopoly from the aspects of legislation, law enforcement and supervision: perfecting and perfecting the relevant laws and regulations; Strengthen the construction of the law enforcement team, strictly enforce the legal punishment procedure, and strengthen the law enforcement supervision of the tobacco monopoly administrative punishment procedure.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：D925.3

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