Viewing The Present Situation Of Customs Administrative Enforcement Through The Cases About Filling Tax Evaded

The Customs presents the nation to execute the power of supervising and managing the activities of import and export. Nowadays, the Customs has made great progress on administrative enforcement. However, administrative breach of law, administrative reviews and administrative lawsuits are increasingly frequent recently. Although the Customs has begun to recognize the researches of Customs Administrative Enforcement and summarized some experiences, a systematic study has not developed yet. In order to strictly hold he executing standard of both validity and rationality in practice and ensure the successfully Customs Administrative Enforcement, the writer would like to point out the main problem and analyze the reason which exists in Customs Administrative Enforcement. Therefore, it may bring out a effective and canonical administrative executing system of the Customs in order to improve administrative executing standard by the Customs. The full text is divided into three parts mainly.The first Part: Main problems which are existing in the Customs Administrative Enforcement. From the case about"Zhejiang Oriental Technology Limited Sues Hangzhou Customs", we can find many flew and limitation in the Customs Administrative Enforcement. Based on the Customs administrative reviews and administrative cases arisen in 2004 and 2005, the related sum, influence and compensations are quite big. There are five problems exists in the Customs administration at present: Firstly, Administrative Enforcement are illegal or invalid; Secondly, the procedures of the Administrative Enforcement are illegal or invalid; Thirdly, the administrative forces are deficient; Fourthly, administrative supervision is poor; Finally, the circumstance of administration is complicated.The second Part: Analysis of the causes of problems which are existing in the Customs Administrative Enforcement. Combining the Customs practices in Administrative Enforcement, the writer will analyze the current problems in Administrative Enforcement and point out causes on five aspects: Firstly, lack of legal sense; Secondly, the Customs practices are quite special; Thirdly, relevant laws and regulations are frequently changed. Fourthly, the quality of Administrative Enforcement personnel are not high. Finally, the supervision system for Administrative Enforcement is not effective at all.The third Part: in order to reduce the risks of being charged or reviewed due to Customs Administrative Enforcement and ensure the validity and rationality of Administrative Enforcement, We shall enforce the law obeying the rules of legality, open, equity and efficiency. All in all, to construct a effective and efficient Customs Administrative Enforcement System must derive from seven aspects. Firstly, change enforcing theme and improve the standard of enforcement. Secondly, perfect the administrative foundations and procedures. Thirdly, construct Administrative Enforcement assistant system. Fourthly, intensify the supervision on Administrative Enforcement. Fifthly, realize the Administrative Enforcement relief system. Sixthly, complete the Administrative Enforcement responsibility system. Finally, improve the outer circumstance of Administrative Enforcement effectively.