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在海关业务中,上级海关常常需要以决定、指导意见和批复等形式,对下级海关进行执法指导、裁定和明确。上级海关此类指导、裁定和明确的意见往往在一定时间、空间领域中成为其他下级海关执法的依据,对其他下级海关的执法行为产生相同的约束力,从而形成类似于“判例”的执法模式。其中,海关归类和减免税这两项关税类业务“判例生效”的情况极为常见。本文从归类减免税执法实践切入,研究海关执法“判例”的应用现状,分析其产生的原因、发挥的积极作用,剖析可能存在的缺陷,重点关注了对执法统一性的双面影响,提出强化“判例”应用效能的建议。
In the customs business, the superior customs often need to make decision, guidance and approval of the form of lower-level customs enforcement guidance, ruling and clear. Such guidance, rulings and clear opinions of higher-level customs departments often serve as the basis for other lower-level customs enforcement in a certain time and space and have the same binding effect on the law enforcement of other lower-level customs so as to form similar “” precedents Law enforcement model. Among them, the customs classification and tax relief duties of these two tariff lines “case into effect ” situation is very common. This article starts from the classification practice of tax deduction and tax enforcement, studies the application situation of customs enforcement “case”, analyzes its causes, plays an active role, analyzes the possible defects, and focuses on the double-sided impact on the uniformity of law enforcement , Put forward suggestions to strengthen the application of “precedent”.