海关行政处罚种类与设定研究

A Study on the Types and Setting of Customs Administrative Punishment

新修订的《行政处罚法》增加了行政处罚定义条款,丰富了行政处罚种类,为实践中判定某一行政行为的法律属性和类别提供了标准。从《行政处罚法》种类完善背景出发,在梳理现行法律体系下海关行政处罚种类的基础上,以新《行政处罚法》中行政处罚定义所确定的实质性判别标准,对企业信用等级调整、收缴、责令、在海关监管下销毁或技术处理、暂停接受进口申报、禁止从事报关活动等行为的法律属性进行辨析,并对构建完备的海关行政处罚设定机制提出建议。

The definition of administrative punishment is added in the newly revised Administrative Punishment Law of the People's Republic of China,so the types of administrative punishment are enriched.Besides,the standard for judging the legal attribute and category of an administrative act in practice is also provided.On the basis of reviewing the types of customs-related administrative punishment under the current legal system,this paper starts from the background of improving the types of punishments under the Administrative Punishment Law.According to the substantive criteria determined by the definition of administrative punishment in the new Administrative Punishment Law,this paper analyzes the legal effects of various administrative acts including adjustment of enterprise credit rating,forfeiture,order for correction,destruction or technical treatment under the supervision of customs,suspension of import declaration,prohibition of engaging in customs declaration activities,etc.Finally some suggestions on the construction of a complete mechanism for setting customs-related administrative punishments are proposed.