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海关行政处罚证明标准研究不仅有较强的理论研究价值,而且有很强的实践指导意义。本文通过对行政处罚证明标准的理论考察、立法和实践分析,提出了确立海关行政处罚证明标准系统的观点,并进一步分析提出确立海关行政处罚证明标准应当综合考虑的因素“五对关系”;在此基础上,通过深入分析现行海关行政处罚证明标准规定存在的问题,就如何完善海关行政处罚证明标准提出了建议。
The study on the standard of proving administrative punishment in customs not only has a strong theoretical research value, but also has strong practical guiding significance. Through the theoretical investigation, legislation and practice analysis of the standard of proof of administrative punishment, this paper puts forward the view of establishing the standard system of customs administrative punishment and further analyzes the “five pairs” of factors that should be considered synthetically when establishing the standard of administrative penalty of customs. Based on this, through in-depth analysis of the problems existing in the current customs administrative penalty certification standards, suggestions are put forward on how to improve the standard of customs administrative punishment.