报关代理法律制度比较研究

Study of the Legal Deputy System in Customs Declaration

由代理人代为进行各类社会经济活动是法律关系主体从事社会经济活动的重要辅助方式。确定代理关系各方的权、责是代理制度所要解决的关键问题。报关代理是对外贸易的一种重要活动方式,作为为专门事项设置的代理,其权责的分配,有关专门法作了不同于一般代理制度的特别规定。通过分析有关法律规定的内涵,区分报关代理和其他代理法律制度,阐述报关代理这项特殊的代理制度形式和特点,一方面在实际报关代理活动中便于确认代理关系各方的权责;另一方面从比较分析的角度认识不同代理制度各自权责划分,从而丰富我国代理制度的研究。

A legal subject taking part in social economic activities by a deputy is a legal auxiliary way, and so it is crucial to determine the rights and responsibilities of every party in the agency relation. Declaration to customs by the deputy is an important form used in foreign trade, which is a kind of special deputy. There are special rules and regulations in the Customs Law on the allocation of the rights and responsibilities in connection with the parties involved. This thesis analyzes the relevant articles in the Customs Law and compares the differences with other deputy systems in order to, on one hand, establish the rights and responsibilities of each party and, on the other hand, contribute to the research of the legal deputy system.