浅谈“判例”在关税业务中的应用——以商品归类与减免税为例

On Application of Precedents in the Tariff Assessment——A case study on commodity classification and tax relief

在海关业务中,上级海关常常需要以决定、指导意见和批复等形式,对下级海关进行执法指导、裁定和明确。上级海关此类指导、裁定和明确的意见往往在一定时间、空间领域中成为其他下级海关执法的依据,对其他下级海关的执法行为产生相同的约束力,从而形成类似于'判例'的执法模式。其中,海关归类和减免税这两项关税类业务'判例生效'的情况极为常见。本文从归类减免税执法实践切入,研究海关执法'判例'的应用现状,分析其产生的原因、发挥的积极作用,剖析可能存在的缺陷,重点关注了对执法统一性的双面影响,提出强化'判例'应用效能的建议。

In the customs practice,the superior customs often need to make use of decision,guidance and approval to guide,judge and specify the law enforcement of subordinate customs.Such guidance,decision and specific opinion of the superior customs become the bases of law enforcement for subordinate customs in a certain period of time and space,and impose the same binding force on subordinate customs in law enforcement,thus forming the law enforcement mode similar to the"precedent".Among them,"precedents in force"are extremely common in customs classification and customs tax relief.This article starts from the practice of law enforcement of classified duty relief,studies the present situation of precedents applied in customs enforcement,analyzes the reasons,the positive roles and the possible defects of precedents.Furthermore this article also highlights the influence on the uniformity of law enforcement,and recommends to strengthen the effectiveness of"precedents".