海关法税收保全措施执法探讨

On Enforcement Concerning Measures to Secure Duties in Accordance with Customs Law

从海关征补税,尤其是税收保全在办理涉税事项及案件中运用的角度,探析《海关法》第61条海关税收保全措施构成情形、可适用范围、在办理涉税事项、违规等税案中的运用等问题,提出完善《海关法》等相关法律制度、与《行政强制法》衔接执法等策略和建议,从而保证有关款项、财物及时、顺利执行缴税。

From the perspective of duty collection and recovery,especially the application of the measures to secure duties in the process of handling fiscal affairs and cases,this paper discusses the circumstances to apply securing measures,the scope of their application,their application in processing fiscal affairs and cases provided in Article 61 of Customs Law.This paper also proposes recommendations to improve Customs Law and other relevant rules and regulations,as well as strategies and advice to connect with Administrative Enforcement Law in enforcement in order to ensure timely and smooth payment of duties.