新海关行政法律关系研究——兼论《海关法》修订及法典化

A Study on Administrative Legal Relations of New Customs--Also on Revision and Codification for the Customs Law of China

行政法律关系理论对行政执法具有重要的指导意义,为依法行政提供重要的思维方法和路径选择。2018年机构改革之后的中国海关兼有海关监管、进出口商品检验、进出境动植物检疫、国境卫生检疫、进出口食品检验等职能,所依据的法律、行政法规相对独立,导致行政法律关系相对独立。在对海关监管、检验与检疫、海关行政许可、行政强制、行政处罚等所涉行政法律关系分析的基础上,提出了《海关法》修订与法典化的具体设想:近期从融合海关行政法律关系角度制定《海关与出入境检验检疫法》及配套系列行政法规,重塑海关行政法律体系,统一规范海关职能与执法程序;远期在适当的机会出台《海关法典》,实现海关法法典化目标。

The theory of administrative legal relationship has important guiding significance for enforcement of administrative law enforcement,and provides important thinking method and path options for administration by law.After the structural reform in 2018,China Customs is mandated with such functions as customs supervision,import and export commodity inspection,import and export animal and plant quarantine,frontier health and quarantine,and import and export food inspection.Now,the laws and administrative regulations concerned are relatively independent,resulting in relatively independent administrative legal relations.Based on the analysis of administrative legal relations between customs operations and inspection and quarantine,inspection and quarantine,and customs administrative licensing,administrative compulsion,administrative punishment,this paper gives some ideas on the revision and codification of customs law.First,in the short term,we should formulate the Law of Customs and Entry-Exit Inspection and Quarantine and a series of supporting administrative regulations by integrating customs administrative legal relations,to reconstruct the customs administrative legal system and standardize customs functions and law enforcement procedures.In the long term,we should issue China Customs Code in due course in the future to realize the goal of codification.