摘要
海关是国家进出关境的监督管理机关,为维护国家的主权和利益,被赋予了广泛而重要的各项权力。为规范海关权力的运行,如何在海关监管权、行政处罚权和刑事司法权之间建立有效衔接,以确保管理相对人的合法权益,是推进海关治理现代化的必由之路。海关"两法衔接"问题,涉及的层面和部门较多,为有效规范权力运行,需要从法律制度、衔接程序、自由裁量权规制、外部监督等方面入手,不断完善。
Customs is the authority responsible for the oversight of the movement across the border.In order to safeguard the sovereignty and interests of the country,Customs has been endowed with extensive and important powers of supervision and law enforcement.In order to standardize the operation of customs power,how to establish an effective link between customs supervision power,administrative penalty right and criminal justice right is critical to the modernization of customs governance,and the protection of the lawful rights and interests of the private sector.The standardized operation of power requires the improvement of legal system,connection procedure,discretionary power regulation,external supervision,etc.
出处
《海关法评论》
2020年第1期143-164,共22页
Review of Customs Law
关键词
海关
行政执法
刑事司法
customs
administrative law enforcement
criminal justice