Customs Guarantee System Research

Security means where the obligor fails to pay its due debts or any circumstance for realizing real rights for security as stipulated by the parties concerned happens, the holder of real rights for security shall enjoy preferred payments from the property for security. Security belongs to the Civil Law, and as one of the realization of obligee's rights protection system, security is also effective for the relations between private debts. So security has been borrowed by national tax law to come into being the tax security system. This is a typical illustration for the publicization of private law in the public administration reform. It is not only to benefit the realization of national tax creditor's right, but also playing an important role for maintenance taxpayer's right. In the area of customs affairs, duty security has a long-term development process. According to the current development of our customs affairs duty guarantee, it still has an instability's theory and been hard to practice, though <customs affairs guarantee regulations> has been in full operation. The deficiencies analysis of the theoretical foundation has resulted in holding the nature of legal relationship of customs affairs guarantee hardly, which directly affected the role to play. This paper is using the basic theory of new institutional economics, such as transaction cost theory, contract theory, institution change theory, to analyze the developing process of customs affairs guarantee and the practical problems, then to make the formation, the nature, the effect and the development direction of the administrative regulation clear. During the analyzing, to combine new institutional economics with our economic cultural history and current developing situation results that the unfair contract in public administration is the key obstacles for the application of new institutional economics to our public administration. By analyzing the application of new institutional economics,law and economics, it comes out that civil law principle has directed for the practice of law principle of customs affairs security. Finally, taking customs affairs guarantee as an example builds a high level fair contract of public administration development model to instead of the authority unfair contract via the changes of compellent regulation, which makes the changes of cause regulation.