| The law is the rule to manage state affairs according to the party's 15th National Congress and administration must do as the law requires. Customs new approach to the"law"in first place, enough to have seen the importance of Customs law. In the process of Customs in law, Customs administrative punishment in the application of Customs operations there are still many controversial issues. Therefore, to study the application of Customs administrative penalty is a very important issue. In this paper, it starts from the Customs administration in law. Then, it introduces the Customs Department administrative punishment specific administrative acts after the analysis of the existing problems and the solutions. Customs administrative punishment for implementation of the"PRC Regulations for the Implementation of Administrative Punishment"(hereinafter referred to the"Regulations") in the November 1,2004,have a major restructuring. Then the article research the applications in the Customs Department administrative punishment of four operations. The application of regulation, taxation and anti-smuggling analyze three cases, for resolving the controversial issues on the Customs Administrative Punishment. Because of the special nature of statistical work, the application of statistical analyze penalty problems in the application process to study ways and Solutions. This paper from the overall high levels specific to a specific administrative act, through the application of their research to reflect the implementation of the Customs law. Through the research can give the Customs suggestion, as well as can give the people who do not know the"Regulations"an alert to reduce administrative punishment. Now studying the"fine"is to clearly define some of the fines, to people who do not going against"regulations"can not be fined. In the final analysis, it is for Customs to better administration according to law. I hope Customs and bring hope this article will be given some enlightenment. |
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