新时代海关法律责任体系重构问题研究——关于修改现行《海关法》第八章的若干思考

On the Reconstruction of Customs Legal Responsibility System in the New Era

自2000年《海关法》系统性修改以来,我国对外开放不断发展取得显著成绩、依法治国不断深化、国家治理体系和治理能力日趋完善。近年来,更高水平对外开放面临的新形势,全面依法治国提出的新要求,党和国家机构改革赋予海关的新任务,都对海关法律责任体系产生深刻影响。本文从现行海关法律责任体系的主要特点出发,结合新时代海关执法实践面临的新形势、新要求、新任务,提出完善海关法律责任体系的总体思路和具体建议。

Since the systematic revision of the“legal responsibility”section of the Customs Law in 2000,China has made remarkable achievements in opening up to the outside world,deepening the rule of law,and improving the national governance system and capacityIn recent years,the new situation faced by a higher level of opening up,the new requirements for comprehensively governing the country according to law,and the new tasks entrusted to the customs by the reform of the Party and state institu⁃tions have all had a profound impact on the customs legal responsibility systemBased on the main char⁃acteristics of the current customs legal responsibility system,combined with the new situation,new re⁃quirements and new tasks faced by customs law enforcement practice in the new era,this paper puts for⁃ward the general ideas and specific suggestions for improving the customs legal responsibility system.