海关查验制度地研究——以汕头海关驻港口办事处为地研究对象.docx

万方数据摘要海关查验是海关履行监管职责的重要内容，对于维护国家的主权和利益、促进对外经济贸易有着重要的意义。随着外向型经济的迅猛发展，目前的海关查验工作在承担服务和保护国际贸易方面越来越凸显其缺陷和不足。有鉴于此，本文试图以具有典型意义的汕头海关驻港口办事处为样本，立足案例，遵循“提出问题——分析问题——解决问题”的研究路径，对海关查验制度进行研究，希望能为更好发挥海关查验工作效能提供方向。本文以汕头海关驻港口办事处为研究样本，考察和描述了查验工作的现状，并结合对发生在该处的两个案例的分析，归结出当前查验现状催生的查验环节制约通关速度、不法行为借多元执法乘机运作、查验关员自由裁量权过大、执法规定被虚置 4 类突出问题。经过深入剖析，找出产生这些问题背后的深层原因，即科学管理理念缺位、依法行政意识淡薄、业务流程设计欠妥、制度规范存在疏漏、管理机制不够健全，以此为完善查验制度提供了思路，并分别从增强依法行政意识、提高查验关员业务素质、完善现有考核评价机制、优化业务流程设计、构建长效的查验管理风险防控机制 5 方面提出具体的建议。关键词：海关；查验；制度建设I万方数据ABSTRACTAs an important content of the customs to perform regulatory responsibilities, thecustoms inspection plays an irreplaceable role in safeguarding national sovereigntyand interests, which promoting foreign trade. With the rapid development of theexport-oriented economy, the customs inspection shows its defects and shortcomingsin providing service as well as in protecting international trade. Based on thatphenomenon, this paper will be established in the customs inspection practice of theShantou customs port office to make a research ,following the “raising problem——analyzing problem——solving problem” path, with the expectation that will makesense to better service and higher efficiency of the customs work.This paper analyzes the current situation of the customs inspection in Shantoucustoms port office, combined with two cases to analyzing defects and shortcomingsin the practice of the customs inspection, including customs inspection steps-declarationrestriction to pass speed, malfeasance with the help of multicomponent law enforcement,discretional power of the inspection officer and no-presecuting of law. Based on that,the paper then focuses on the reason why the customs inspections system has so manyproblems from subjective aspect and the objective aspect, which consists of lack ofscientific management concept, weak legal consciousness, unreasonable inspectionprocess, omission in existence and absence of long-acting mechanism, in order toprovide new ideas for the following mechani