海关预裁定法律制度检视及其完善

Inspection and Improvement of the Customs Advance Ruling Legal System

目前,中国海关事务裁定法律制度包括海关行政裁定制度和海关预裁定制度。检视海关行政裁定与海关预裁定制度并作异同比较,有助于行政相对人全面了解海关事务裁定法律制度并在实际关务活动中助力合规管理。结合工作实践,针对海关行政裁定与海关预裁定法律制度实施中存在的不足,提出完善海关事务裁定法律制度的若干对策建议,助推良好营商环境的持续构建。

At present,China Customs affairs ruling legal system coexists with customs administrative ruling system and customs advance ruling system.Examining the similarities and differences between customs administrative ruling and customs advance ruling system is helpful for administrative counterpart to fully understand the legal system of customs affairs ruling and facilitate compliance management in actual customs activities.Based on work practices,several countermeasures and suggestions are proposed to improve the legal system of customs affairs rulings,addressing the deficiencies in the implementation of the customs administrative ruling and customs advance ruling frameworks,and promoting the continuous construction of a favorable business environment.