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海关总署以第49号令对外发布的《中华人民共和国海关稽查暂行规定》(以下简称《规定》),是海关为适应社会主义市场经济的要求,更有效地履行海关职责,促进对外经贸发展的一个重要文件,标志着海关稽查工作已经进入了实务操作阶段,并为海关近期开展稽查工作提供了重要依据。在此,对《规定》涉及的有关问题作一简要说明: 一、海关稽查的目的 海关推行稽查制度的根本目的是“为了强化海关监督管理职能,保障国家的进出口法律、法规有效实施,维护国家利益。”《规定》第1条中的“强化海关监督管理职能”,有“宏观”和“微观”两层含义:从“宏观”上讲,通过稽查制度的建立,为口岸通关制
The Provisional Regulations of the People’s Republic of China on Customs Inspection (hereinafter referred to as the “Provisions”) promulgated by the General Administration of Customs under Decree No. 49 is a measure that the Customs, in order to meet the requirements of the socialist market economy, performs its duties more effectively and promotes the development of foreign trade and economic cooperation An important document, marking the Customs inspection work has entered a substantive operational phase, and for the recent inspection carried out by the Customs provided an important basis. Here, the “regulations” related to a brief description of the issues: First, the purpose of customs inspection The basic purpose of the implementation of the inspection system is “in order to strengthen the supervision and management functions of the Customs and Excise Department to protect the country’s import and export laws and regulations to effectively implement and maintain National Interests. ”Article 1 of the“ Provisions on Strengthening the Supervision and Management Functions of the Customs ”has the following two meanings of“ macro ”and“ micro ”: From the perspective of“ macroscopic ”, through the establishment of the inspection system,