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在进出口货物办理通关手续时,进出口货物收发货人需向海关申报并接受海关监管。一旦办结通关手续,货物得以放行,在进出口货物收发货人的视角看来,可以有理由相信海关已经确认进出口活动的合法性,并据此安排后续行为。而站在海关执法者的角度,即使货物放行,之后仍可以《中华人民共和国海关稽查条例》等规定为依据,对进出口活动的真实性和合法性进行重新的审核,并可能改变原有的征税或其他决定,甚至将对进出口货物收发货人进行处罚。上述两种视角之间存在较大的冲突,本文从信赖利益保护的角度出发,探讨实践中存在的这一矛盾,并试图探索通过更好地理解与阐释法律以解决这一矛盾。
In the clearance of import and export goods for formalities, import and export goods consignors need to declare to the customs and accept customs supervision. Once the clearance procedures are completed, the goods can be released. From the perspective of consignees and consignors of imported and exported goods, it can be reasonably believed that the Customs has confirmed the legality of the import and export activities and arranged follow-up actions accordingly. From the perspective of law enforcement officials, even after the goods are released, the authenticity and validity of the import and export activities can be re-examined on the basis of the provisions of the Regulations of the People’s Republic of China on Customs Inspection and may change the original Taxation or other decisions, and even punish the consignors of consignments of imported and exported goods. There is a big conflict between the above two perspectives. This article explores the contradictions in practice from the perspective of the protection of trust benefits and tries to explore ways to resolve this contradiction through a better understanding and interpretation of the law.