我国海关裁定制度应用现状考察与重构

Investigation and reconstruction of application status of China′s customs ruling system

通过对我国海关行政裁定、预裁定制度并行适用的现状考察,可以得出目前我国海关裁定存在行政裁定数量过少、预裁定数量快速攀升、裁定种类和直属海关工作量不均衡等特点。两种裁定的立法本意和制度设计高度重合,导致海关行政裁定的立法价值弱化、与国际条约衔接不畅、裁定程序繁琐、范围单一、企业获得感不足、增加海关监管风险等问题。传统问题与关检融合后业务冲突等新问题叠加,一同制约了裁定制度作用的发挥。新一轮《中华人民共和国海关法》修改应注重对海关裁定制度的整合与重构,通过建立"一体两级"的统一裁定制度、流程再造和拓宽预裁定适用范围,来实现海关裁定制度立法价值的最大化。

Through the investigation of the current situation of parallel application of the customs administrative ruling and advance ruling system, it can be concluded that the current customs ruling has the characteristics of "too few administrative rulings, rapid increase in the number of advance rulings, and imbalance in the types of rulings and the workload of the customs directly under the customs". The original legislative intent and system design of the two rulings highly coincide with each other, resulting in the weakening of the legislative value of the customs administrative ruling, poor connection with international treaties, complicated ruling procedures, single scope, insufficient enterprise satisfaction, and increase in the risks of customs supervision, etc. After traditional problems are integrated with customs and inspection and quarantine, new problems such as business conflicts are overlaid to restrict the effect of ruling system. The new round of revision of the Customs Law of the People’s Republic of China should focus on the integration and reconstruction of the customs ruling system. The legislative value of the customs ruling system can be maximized by establishing a unified ruling system of "one system and two levels", process re-engineering and broadening the scope of application of advance ruling.