摘要
第十三届全国人民代表大会第三次会议表决通过的《民法典》,是中华人民共和国成立以来第一部以"法典"命名的法律,在中国特色社会主义法律体系中具有重要地位。海关作为国家进出境监督管理机关和口岸的"窗口单位",海关的执法活动与民事主体开展的各类民事行为之间有着密切的联系,《海关法》与《民法典》之间也存在着较为密切的关系。本文分析了《民法典》与《海关法》的关系,并结合海关工作实际,探讨了《民法典》对海关工作的影响和启示,希望对学习宣传贯彻《民法典》,优化营商环境,促进贸易便利化,推进法治海关建设有所裨益。
The Civil Code of the People's Republic of China,adopted at the 3^(rd)Session of the Thirteenth National People's Congress of the PRC,has been the first law named as"code"since the establishment of the PRC and plays an important role in the Socialist Legal System with Chinese Characteristics.As a government agency responsible for supervision and control over all arrivals in and departures from the Customs territory,and a"window"of ports of entry open to foreign trade,customs administrative enforcement has a close tie with people's civil actions.Therefore,Customs Law is also well-connected with Civil Code.Based on the realities of Customs practices,this paper analyses the relationship of Customs Law and Civil Code iming to promote the enforcement of Civil Code,optimize the buand explores the influences and inspirations of Civil Code on Customs,asiness environment,promote the trade facilitation and advance customs legal development.
出处
《海关法评论》
2021年第1期97-109,共13页
Review of Customs Law
关键词
《民法典》
海关法
影响
启示
Civil Code
Customs Law
influences
inspirations
