从《行政强制法》看海关滞纳金制度的完善

On How to Improve System of Customs Overdue Payment from Perspective of Implementation of “Administrative Coercion Law of PRC”

我国《行政强制法》第12条明确滞纳金作为行政强制执行方式之一,《海关法》、《进出口关税条例》、《进出口货物征税管理办法》等构成了海关滞纳金管理制度。海关滞纳金可分为税款滞纳金和违规补税滞纳金两种类型。前者符合《行政强制法》的规定,但程序不完善,不利于保护相对人合法权益。后者不符合《行政强制法》的规定,则应当在立法上进行修改与规范。

As one of the administrative enforcement ways,overdue payment has clear definition in Article 12 of the Administrative Coercion Law of PRC.Customs Law of PRC,Regulations on Import and Export Duties of PRC,and Administrative Measures on Duty Collection of Import and Export Goods constitute the management system of overdue payment.In practice,overdue payment has two different types,namely overdue payment for tax and overdue payment for tax recovery due to violation.The former complies with the administrative coercion regulations,which is defective in the procedure and thus fail to protect the legitimate interests of the interested parties.The latter does not conform to the administrative coercion regulations and thus should be rectified.