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海关事务担保和海关事务涉及的担保构成海关业务实践中两个重要的方面。海关事务担保以公法之债的理论为基础,可以比较好地解决其权利属性问题,并且消除与民事担保制度之间的内在紧张关系。海关事务担保还存在方式过少、与司法强制措施潜在冲突、减损进出口人经济活动能力、没有期间等问题。海关事务涉及的担保是民事担保。民事担保优先于税收,而留置权又可能危及税收;与民事担保类似的各类优先权与税收的效力之间关系复杂;独立担保制度的发展对海关事务也产生了各种影响。为此需要在丰富海关事务担保方式的同时,设计好海关事务担保的公示制度,并进一步理顺海关事务担保与民事担保的顺位关系。
The guarantees of customs affairs and the customs affairs involve two important aspects of customs business practice. On the basis of the theory of public law debt, the guarantee of customs affairs can solve the problem of its rights property well and eliminate the internal tension with civil guarantee system. There are still too few ways to guarantee customs affairs, potential conflicts with judicial coercive measures, and the ability to impair the economic activities of importers and exporters, and there is no period. The customs involved in the security is a civil guarantee. Civil guarantees take precedence over taxes, and liens may endanger taxation; the relationship between the various types of priorities, similar to civil guarantees, and the effectiveness of taxation is complex; and the development of an independent guarantee system has had its own impact on customs matters. To this end, it is necessary to enrich the public security system of customs affairs while designing a system of publicity for the guarantee of customs affairs and to further clarify the overall priority of the customs affairs guarantee and civil guarantee.