| Summary: | 碩士 === 國立高雄大學 === 法律學系碩士班 === 96 === 海關緝私作為影響我國經濟發展之研究
The Study of Domestic Economic Development Affected by Seizing Smugglers of the Customs
Advisor: Dr. Jau, Chih-Ming
Institute of Law
National University of Kaohsiung
Student: Tsao, Yung-Lin
Institute of Law
National University of Kaohsiung
ABSTRACT
Based on the principle of “ Finance is the mother of general politics“, national constructions need the tax revenue. Besides the government constructs a stably-growing economic environment to create the tax revenue, the country also has the duty to investigate all of the illegal economic activities such as customs duty evasion to ensure on its finance income. Taiwan is an island country which is not rich in natural products and then imports and exports trading are the major resources of its income. For this reason, customs duty takes a major proportion of the national total tax revenue doubtlessly. The most important variable which affects the levy of customs is smuggling. In other words, the more we investigate into smuggling, the more customs duty income we have.
On the contrary, if the investigation of smuggling is not effective, the smuggling behaviors will occur more frequently, and then it may cause problems of the society, the public security, the economy, and also the border security. Therefore, every country regards the investigation of smuggling as the most essential work for the prevention of crime. There are close connections between the investigation of marine smuggling and the levy of customs duty. The institutions of smuggling investigation include the Coast Guard Administration, the police, and the customs. What’s the relation between underground economic market and smuggling ? How are the high tariff structure and the government orders concerned with smuggling ?
Moreover, if the enforcement of the government is not effectively, and the officials and equipment are not enough, it would lead to the increase of smuggling activities. Furthermore, could the products from Mainland China be imported to Taiwan, Pescadores, Chinmen, and Matsu or could the products be imported by Chinmen-Matsu treaty port? How to resolve the problems of recognizing the origin of China products? How to deal with the circumstances that China ships enter the forbidden marine area of Taiwan? These problems should be resolved properly, and all of the issues are worth to be discussed.
In this research, our conception is that the government should consider both the domestic industrial productivity and domestic market demand, and then lower the tax rate of most products which are smuggled frequently, or permit these products to be imported moderately. By this way, smuggling problems which are attributed to the restrictions of importation or high tax rate may be resolved. Besides, the government could consider some methods such as bestowing the judicial police power on customs, budging for smuggling investigation every year, training the investigation of smuggling strictly, and making the equipments sufficient for smuggling investigation to restrain the smuggling activities .However, investigating smuggling activities is not the only business of customs. Smuggling is only one of the illegal economic activities which people engaged in. There are many types of illegal economic activities. If the levy of the customs duty is affected, it would be a direct damage to the country. Therefore, all the countries pay attention to this issue, and Taiwan is no exception. As a result, how to control and supervise the borderland effectively for preventing smuggling activities is an important issue. Taiwan is an island, and the control of the borderland is only for seacoast, so the responsibility of the customs is more important. In addition, how to improve on the smuggling investigation affairs is worthy of our research.
There are seven chapters in this research which contains about three hundred pages （including laws and attachments）, and there are around one hundred and seventy-six thousands words in totality. The framework of this research is as follows: Chapter One Introduction
This chapter includes the motivation, purposes, scope, contents, methods, structure, and procedures of research The main purpose of this chapter is to state the ideas , methods, procedures, and framework of this research.
Chapter Two Customs Evolution and Service Duties
First, we introduce the customs evolution, customs organization, customs service and customs responsibility of our country. Then, we introduce the customs responsibility and characteristic such as the supervision of customs affairs, the investigation of smuggling, the cargo management and the tax reimbursement etc.. We are also concerned about the affairs which is related to customs affairs like storehouse management and declaration management. The major contents of this chapter are the analysis of smuggling activities which some smugglers and related officials (including storehouse and declaration officials) may be involved in.
Chapter Three Problems of Customs Duty Services
The chapter contains the introduction of the customs duty theory, customs duty sources, customs duty history, and customs duty levy. As Taiwan joins the World Trade Organization, there is a lot of influence on many aspects such as the agriculture, economy, trade, industry, and customs affairs. We also introduce and analyze the procedures of the customs entry, the customs assessment business, and the affairs related to customs law. This chapter is based on analyzing the investigation results of smuggling activities before and after joining the World Trade Organization, and also comments on the decrease and increase of smuggling activities.
Chapter Four Investigation of the Smuggling Related Business Problems
All the topics we discuss in this chapter are making inquires into the definition of smuggling behaviors, the research of smuggling investigation, and the present enforcement status of the customs. We also make a detailed introduction on the responsibility of the institutions such as the Coast Guard Administration, the police, the investigator, the armed forces, and the military police etc..
Chapter Five The Origin Foundation of Customs Investigating Smugglers Law
In view of this chapter, we introduce the character and the contents of the smuggling punishment rules such as the sort of punishment, and we also make a integrated investigation with other laws and regulations.
Chapter Six Present Situation of the Domestic Economic
Affected by Customs Smuggling Investigation
We introduce the general conditions of smuggling on the trading port and coast of Taiwan and other countries. We also analyze the smuggling activities which affect our country, our social and the public security. In addition, we also discuss the formation and the methods of smuggling behaviors, and then we introduce the character and number of this crime.
Chapter Seven Conclusion
In this chapter, we make the conclusions and give the suggestions to the questions and opinions of this research.
Key Words: investigate into smuggling, smuggle, custom, custom duty, the World Trade Organization (WTO)
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