| The research of discretion of administration is one of the cores of the research of administration. In recent years, the academia has made too much research, achieved a lot, and promotes the practice of administration to a certain extent.Customs is the organ of supervise and management of our country in entry and exit, and discretion is here and there in the administration management. The theoretical research of customs discretion is a subject of more practice. The academia study it relatively late up to now for some reasons. The research of the subject doesn ' t match with the development of the recent administration of our country in the day of the considerable of the administration law. And the lagging of theoretical research has a direct effect on the control practice of customs discretion to a certain extent. The text tentatively studies the problem of the customs discretion operating mechanism and the perfection of the control mechanism, based on the research of the relevant academic achievement and the practical experience.Firstly, the text is a foundation of the demonstration of the customs discretion. Through deep analysis of the content and the concrete form of expression of the administration discretion, then make the definition of the nature of administration discretion: the administration discretion of is a kind of executive power, right to choose, and is a restricted right to choose.Based on it, describe the foundation of its existence, because of the contradiction between the generally just and specific just, the uncertainty of the law rules, the contradiction between the stage stability of law and the reality of the social continual change, the restriction of the ability of the legislator and the particularity of the administration and so on. Then consulting the principle systems of every country, lead out the operating principle of administration discretion, the principle of the rationality, the principle of the procedure just, the principle of proportion, the principle of equality, the principle of human nature dignity, the principle of democracy and so on. Emphasize the English Law Family, regard Great Britain and America as representatives, the Roman LawFamily, regard France and Germany as representatives, study and analyze control history of the administration discretion, and conclude: the point of controlling right in the society governed by law lies on the administration right to control, and the core of administration right to control is centralized on the control of administration discretion.Based on the above theoretical describe and analysis, study the problem of operating mechanism andthe perfection of the control system in customs discretion. Through research, believe: Customs management is a course of administration right operating, and of many links, and the customs discretion is the important part of customs administration right and the most specific and remarkable part of the customs administration right. In the practice of customs work, rational use and control system of discretion are tentatively being built. The specific function of customs pushes customs to the first line of impact after Chinese entering the WTO, and the use and control mechanism of the customs discretion is relatively lag and imperfect to the current demand. Express concretely: the,imperfection of the legislation, the imperfection of law enforcement, and the imperfection of the inner system restriction and so on. The main imperfection of legislation is because of lots of the phenomena of customs enforcing law based on regulatory file of extensive legislation and low level: the imperfection of law enforcement mainly lies in the customs administration procedure and the traditional idea of " Emphasize entity, despise procedure " is expressed in the rules formulation and law enforcement to different extents; the imperfection of the inner system restriction lies in that the system become a mere formality and that responsibility investigation is uncompleted.The aim of control of the customs discr... |