中欧关税立法内容差异的比较研究——基于欧盟海关立法嬗变之分析

Comparative Study on the Textual and Essential Differences Regarding Customs Revenue between China and EU——Based upon the empirical analysis of the historic development of EU Customs legislation

欧盟关税立法精神较为科学、立法思路比较严谨,立法技术比较成熟,虽有一定变化但继承性、协调性较好;而相比之下,我国的立法不仅层次低,而且理念和方式尚有一定的差距,与日臻完善的开放型经济不尽适应协调。本文探索了欧盟海关税收立法的理念、方法和手段,为完善我国关税立法提供必要的借鉴和理论支持,并提出了我国关税立法改进中应予重视的政策性建议。

Based upon comparative study on the differences and diversity arising from legal contents regarding customs revenue between China and EU,this paper preliminarily offers some policy-level proposals in order to form the better national legislation with respect to Customs revenue,and argues that it should be regarded as top priority to the recast in course of its revision.Some conclusions can be drawn that EU has established a rather rationally market-oriented legal framework reflecting the true spirit of a modern society,so as to advance its Customs legislation and make it more technically flexible and mechanism fully matured.Though sometimes it looked fluctuant,it intrinsically inherited the legacy to boost economy and carry forward trade facilitation competently.As compared with the EU,China’s corresponding system appears immature in many ways such as the legislative body,legal framework,logical ideas and design tools and so on,which can hardly meet the basic requirements expected in the growing Open-Economy.Practically,it is suggested that some amendments should be made with a positive and comprehensive approach after having made some researches on the EU models,which might eventually represent strong Chinese characteristics with a new style.