【作者】 王丽丽；

【导师】 彭贵才；

【作者基本信息】 吉林大学 ， 法律， 2004， 硕士

【摘要】 近年来随着海关职能的不断增加，海关行政自由裁量权的范围和种类也不断扩大。海关行政自由裁量权作为海关行政权的核心，既是现代海关管理的需要，有利于积极行政，同时也存在被滥用的可能和事实，造成巨大危害。所以，对海关行政自由裁量权的有效控制显得尤为重要。本文旨在探讨对海关行政自由裁量权进行更有效的控制，通过四个部分进行全面论证和阐述。 第一章 海关行政自由裁量权基础理论。海关行政自由裁量权是行政自由裁量权在海关部门的具体体现和延伸，是指海关依据法律、行政法规赋予的职责权限，基于法律、行政法规及行政的目的和精神，针对海关行政法律关系，自由选择而作出公正、合理的行政决定的权力。海关行政自由裁量权具有法定性、直属性、灵活性、单方意志性、相对性和广泛性等特征。海关行政自由裁量权根据行政行为的不同法律属性分为：海关抽象行政自由裁量权和海关具体行政自由裁量权；按照海关行政行为成立的要件可分为：自行判断行为条件、自由作出行政决定和选择行政行为程序的自由裁量权。 第二章 海关行政自由裁量存在的基础及行使原则。能动法治主义思想的影响、成文法的局限性、法律的稳定性和滞后性等法理原因和我国实际国情、海关行政管理的特点及高效、创新的现实需要共同决定了海关必须拥有一定的行政自由裁量权。海关行政自由裁量权的行使不能随心所欲，必须坚持行政合法性和合理性原则。合法性原则要求行使主体的行政职权由法设定与依法授予，依照和遵守行政法律规范行使，违法行政行为无效并承担相应的法律责任。合理性原则包括四个方面：妥当性原则、必要性原则、比例性原则、平等性原则。海关行使行政自由裁量权具体应做到：符合法律的目的和原意，出于合理的正当动机，正确处理各种因素、遵守法定的行政程序和公正、高效。 第三章滥用海关行政自由裁量权之可能性及表现形式。海关行政自由裁量权本身易于滥用，授权过度，海关法律体系不完善，程序法制建设薄弱，关员整体素质有待提高等原因使得海关行政自由裁量权存在较大的滥用可能性。滥用海关行政自由裁量权是指海关作出或不作出某一行政行为虽然没有超越法律、法规规定的权限、范围及幅度，但实质上违背了法律、法规的目的、精神、原则及行政合理性原则。主要有滥用海关抽象行政自由裁量权、具体的行政执法行为出于不正当的目的、考虑了不相关的因素、未考虑相关因素等10种表现形式。滥用海关行政自由裁量权的行为违反了法律授予海关行政自由裁量权的目的，造成了极大的危害。 第四章海关行政自由裁量权的控制。.“新滥用权力”理论强调，政府的某些合法行为，特别是行政自由裁量权行为，因其不合理、不公正仍属于行政权力的滥用。这为如何监督行政自由裁量权奠定了理论基础。从现实需要来看，控制行政自由裁量权，防止滥用是海关实现依法行政的关键，有利于维护海关垂直领导体制，保护相对人的权利和利益、实现海关行政管理预期目标。目前对海关行政自由裁量权的监控尚没有形成一个综合体系，对自由裁量权的控制措施很不得力。对海关行政自由裁量权的控制是一个系统工程，单靠立法、司法、行政中任何一种力量都是无法取得令人满意的效果的。只有从完善立法、司法和海关内部控制入手，多管齐下，综合治理，构筑综合网络，才能形成强大的攻势，保障海关行政自由裁量权的正确行使，防止权力滥用。 立法方面，一是完善海关立法程序，增加可行性论证。二是健全海关法律体系，适当提高立法层次，及时制定新的法律，加强海关行政程序以及关员行政法律责任方面的立法。三是加强法律协调，为海关公正合理执法提供统一的依据。四是完善现有的司法审查制度。司法方面，一是扩大司法审查海关行政自由裁量行为的范围，将海关滥用自由裁量权的抽象行政行为纳入司法监督范围，对其行使范围和时限要求进行界定、细化行政诉讼法中“滥用职权”和“显失公正”的含义。二是确立对海关行政自由裁量行为实施司法监督的原则，即坚持既合法又合理的原则和尊重海关的优先审查权，保证司法机关的最终审查权。三是建立海关行政判例制度，明确司法审查的具体标准。海关内部方面，主要应增强关员的法制观念，提高队伍的法律素质;加强行政复议工作;强化内部监督;建立对滥用自由裁量行为的审查、纠正机制;完善和落实海关行政执法责任制。 文章在结语中指出，控制只是一种手段而非目的，控制的根本目的在于确保海关行政自由裁量权积极作用的充分发挥。国家和社会不只是单纯地要求海关消极、机械式地履行职责，而是更多期望海关能灵活、机动地执行法律，采取有效措施，简化通关手续，提高通关效率，为促进国际贸易的便利与安全提供优质服务。更多还原

【Abstract】 With the incessant increase of the customs functions in recent years, the scope and the varieties of the administrative discretionary power of the customs are also expanding unremittingly. Being the core of the customs administration power, the administrative discretionary power of the customs answers to the need of modern customs administration that facilitates positive administration, also contains possibility and is prone to show facts of being abused from which great damages can be subsequently caused. So, the efficient control on the administrative discretionary power of the customs seems to be more important. This text aims to probe into more efficient control on the customs administrative power of discretion and does overall argument and elaboration by four aspects.Chapter One Basic theories of the administrative discretionary power of the customs. The administrative discretionary power of the customs is the materialization and extension of the power of administrative discretion in the customs departments, which refers to the power to make just and reasonable administrative decision after free selection, according to the duties and authorities endowed to the customsby the law and the administrative regulations, based on the goal and spirit of the law, the administrative regulations and the administration and aiming at the customs administrative legal relations. The administrative discretionary power of the customs has the features of legality, direct subordination, flexibility, unilateral will, relativity and extensiveness. According to different legal attributes of the administrative actions, the administrative discretionary power of the customs can be divided into the abstract power of administrative discretion of the customs and the concrete administrative power of discretion of the customs. According to the constituent components of the customs administrative actions, it can be divided into power of discretion in free action condition judgment, power of discretion in free administrative decision making and power of discretion in selection of administrative action procedure.Chapter Two The existence foundation and exertion principles of the administrative discretionary power of the customs. A certain degree of administrative power of discretion owned by the customs is codetermined by the law theory reasons such as the influence of the motile law rule thought, the disadvantages of the statute law, the stability and the laggingfeature of law, and China’s actual conditions, features of customs administration management, and the reality of high efficiency and innovation needs. The administrative discretionary power of the customs cannot be used at will but should abide by principles of administrative legality and rationality. The principle of legality requires that the administrative authorities of the exertion party must be set by the law and endowed according to the law and be exerted according to the administrative law and regulations, with a condition that illegal administrative action should be invalid and the responsible must assume relevant legal responsibilities. The principle of rationality includes four aspects i.e. the principle of pertinence, the principle of necessity, the principle of proportion and the principle of equality. In the exertion of the customs administrative power of discretion, the following things must be realized: conformity with the aim and the original intention of the law, out of reasonable and just motive, dealing correctly with various factors, abiding by stipulated administrative procedures and justness and high efficiency.Chapter Three The possibilities and manifestation forms of abusing the administrative discretionary power of the customs. The administrative discretionary power of the customsis highly prone to be abused due to reasons such as excessive authorization, incomplete customs legal system, insufficient procedure legal system construction, the general quality and ability defects of the customs personnel, etc. The abuse of the administrative discret更多还原