【作者】 王威；

【导师】 李风华；

【作者基本信息】 湖南师范大学 ， 公共管理（专业学位）， 2015， 硕士

【摘要】 行政法理论中,行政行为泛指行政主体行使职权所为的一切活动。随着社会的发展演化,行政权力不断扩张,行政行为也日趋多元化。在行政行为的分类中,按照自由裁量权的大小可分为羁束行政行为和自由裁量行政行为。而执法统一性是指针对相同的法律事实,适用相同的法律依据,根据相同的法律程序,作出合乎法律规定的相同的执法行为。在海关众多的执法行为中,商品归类执法行为是一项专业性极强的基础工作,它拥有一套严格的作业程序和作业标准,并未拥有任何自由裁量的权力。但是根据执法实践情况来看,这套法则至少在目前没有得到很好的实施,反映出的执法矛盾主要是相同商品存在两种或两种以上的归类结果。这种执法不统一在某种程度上干扰了正常的进出口秩序,影响了中国海关公正执法的形象,侵犯了行政相对人的合法利益,已成为海关各级层面亟需解决的首要问题。本文以作为羁束行政行为的海关商品归类行为为研究对象,基于工作实践中的典型案例,从六个方面详细的阐述了商品归类执法不统一的现状、成因分析以及三大客观难题,并介绍了海关目前的有效经验和成熟做法,在此基础上最后提出了一整套由表及里、由内而外、由点到面系统而科学的解决方案。本文认为,执法统一不是绝对的统一,而是相对的统一,执法不统一作为执法疑难并不能简单归结于某一个原因,而是多种因素综合作用的结果。本文与其他论文区别之处在于对行政行为进行了分类,重点研究如何实现羁束行政行为的执法统一,而这正是其他论文所忽略的。因此本文提出的方案不仅旨在有效遏制避免海关商品归类不统一的现状,在全关境范围内实现执法统一,更希望能对类似的羁束行政行为的执法统一性提供借鉴和帮助。建设法治国家已成为当今政府的发展目标,而由法制国家向法治国家的转变最明显的特征之一就是法律法规的执行效果。如何最大限度的保证执法统一性,这不仅是法治执行标准的体现,也对法治国家地位的确立具有十分重要的意义。更多还原

【Abstract】 In the theory of administrative law, all the activities of administrative act refers to the administrative main body to exercise the power for the. With the evolution of the development of society, the continuous expansion of administrative power, administrative acts are becoming more and more diversified. In the classification of administrative act, according to the discretion of the size can be divided into strict administrative act and Discretionary Administrative act. And the enforcement of unity is a pointer to the same legal fact, legal basis for the application of the same, according to the legal procedure of the same, made in line with the law of the same law enforcement behavior. In many law enforcement of customs, commodity classification of law enforcement behavior is a professional strong foundation work, it has a set of strict operation procedures and standard, did not have any discretionary power. But according to the law enforcement practices, this set of rules at least not obtained at present very good implementation, law enforcement is the main contradiction reflects the same goods there are two or more than two kinds of classification results. The law enforcement is not uniform interfere with the normal import and export order in a certain extent, affected the Chinese customs impartial law enforcement image, violated the administrative relative person’s legitimate interests, has become the most important issue the Customs at all levels need to solve.In this paper, as a strict administrative act of the customs commodity classification behavior as the research object, the typical cases based on the work practice, and from six aspects elaborated the commodity classification of law enforcement is not unified situation, cause analysis and three objective problems, and introduces the Customs at present effective experience and methods, on the basis of this put forward a set of from the outside to the inside, from the inside out, from the point to the surface system and scientific solution. The article thinks, the unification of law enforcement is not absolute, but relative unity, law enforcement is not uniform as law enforcement difficult and cannot be attributed to a certain reason, but a variety of factors. In this paper, and other papers the distinction lies in the administrative behavior of the classification, unification of law enforcement focus on how to realize the strict administrative act, which is neglected by other papers. Therefore, the proposed scheme not only aims to effectively curb the customs classification of goods to avoid the status quo is not unified, the realization of unification of law enforcement within the customs territory, hope to provide reference and help about the similar law enforcement unification of strict administrative.The construction of a country under the rule of law has become the development target of today’s government, and one of the most obvious characteristics of transition from the legal state to the country under the rule of law is the implementation of laws and regulations effect. How to ensure maximum uniform application of the law, it is not only embody the rule of law enforcement standard, also is very important to establish the status of national rule of law.更多还原