碩士 / 中原大學 / 財經法律研究所 / 92 / “Finance is the mother of General Affairs.” old quotation says. In order to ensure sufficient national incomes, not only do we care for the progressive economic growth, but also pay attention on enforcement against illegal economic activities, which is a main issue to eliminate tax evasion. Two major assignments of Customs are duties collection and suppressing smuggling. Despite the difficulties on executing varied “sea laws”, we discover some disputes such as legal competition/corporation of relevant laws, double punishment: administration fine and court sentence on smuggling behavior, compulsory executions (provisional seizure and disposition) may invade property right, reexamining and administrative appealing procedure etc.
Since our jurisdiction on sea around the island is quite vast, subject to the facilities, equipments and manpower Customs suffers from heavy burden on executing border regulations around the water. Therefore, to build the cooperative mechanisms with relevant authorized departments will become the main policy.
As a result of political competition, cargos made in China have been forbidden. The recognition of origin becomes the major conflicts between international business traders and authorized.
The accentuating values of intangible assets (esp. intellectual property rights) make the whole world pay great attention on them. To comply with international and global trend, executing TRIP agreements will be a challenge to Customs.
This thesis contents:
Chapter I “Introduction” It describes the motivations, appraised goals, range, methods and limits of this research.
ChapterⅡ “Brief description about Customs’ business and laws” It profiles Customs’ history, organization, business, duties also discusses the definition of smuggling and illegal transportation. To improve efficiency of suppressing smuggling on sea, I study how judicatory police power could help Customs’ executing smugglings also reveal administrative dilemmas enforcing import restrictions on the trade between P.R.O.C and R.O.C.
ChapterⅢ “Varied types of smuggling on sea and practical disputes” I confine my study in the seizures of smugglings on water areas and make an effort to solve the double jeopardy problem. According to the statistics, seizure cases of importing cargos made in China have reached the highest quantity and quality. So the directions of “identification of the origin” shall be discussed.
ChapterⅣ “Relevant issues on protecting intellectual property rights” First I collect all the rules, directions, regulations, laws of the protection on intellectual property rights. Then I made a comparison of WTO’s and current regulations.
ChapterⅤ “Discussion of reexamination, administrative appealing procedures base on administration laws” It expresses legal problems, such as administrative appealing procedures of delegated collection of tax or fee, inherit of fines and the right of appealing, detention on imported cargos, punishment exemption on slight tax evasion, depriving the right to import or export at any port.
ChapterⅥ “Conclusions and recommendations”
| Identifer | oai:union.ndltd.org:TW/092CYCU5308018 |
| Date | January 2004 |
| Creators | Yuan-Ming Sung, 宋元明 |
| Contributors | Yin-Chininge Chen, 陳櫻琴 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 342 |
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