iData_我国烟草专卖行政执法问题及研究_李静.pdf

China's o Monopoly Administrative
Law Enforcement


A Dissertation Submitted to
the Graduate School of Henan University
in Partial Fulfillment of the Requirements
for the Degree of
Master of Law


By
Li Jing
Supervisor: JunFeng
May , 2013
摘要
我国烟草行业是国家的纳税大户。2012 年,全行业实现工商税利 亿元,同
比增长 %,上缴国家财政 亿元,同比增长 %,为国家经济的快速增长,
为维护社会的和谐稳定做出了积极贡献。烟草专卖行政执法是我国烟草专卖制度的有机
组成部分,是规范卷烟市场秩序的重要手段,也是烟草商业企业管理的前沿,它对打击
制售假冒伪劣卷烟等违法行为,维护国家利益和消费者利益,保障国家财政收入有着极
其重要的现实意义。但是随着我国市场经济的不断发展,烟草专卖体制下的行政执法出
现了一些问题,亟需妥善改进、解决和完善。
本文从我国烟草专卖管理体制介绍入手,对文中的核心概念如烟草专卖局、烟草专
卖行政执法、烟草专卖许可证制度等作了说明,阐述了我国烟草专卖管理的作用以及烟
草专卖管理的法制化建设情况,以期为烟草专卖行政执法提供法律支撑。然后,本文提
出了当前我国烟草专卖行政执法过程中存在的突出问题:相关法律法规规章立法滞后,
可操作性不强;烟草专卖行政许可信息公开不足,相关制度不完善,缺乏事后监督,救
济途径不明确;烟草专卖行政执法自由裁量权的滥用,烟草专卖行政处罚简易程序难以
适用,履行告知义务不甚规范,公告送达混乱;烟草专卖行政执法与刑事司法的衔接不
畅;执法部门的职能划分、执法队伍的素质等。在本文最后提出了完善我国烟草专卖行
政执法的建议:修订完善相关法律法规规章;规范自由裁量权的滥用;严格遵循烟草专
卖行政许可和行政处罚程序,完善烟草专卖行政执法与刑事司法相衔接的长效机制,加
强烟草行政执法队伍建设、加强烟草法律法规的宣传教育等。

关键词:烟草专卖行政执法执法规范

I
Abstract
China's o industry is the country's large taxpayer. In 2012, industry-wide industrial and
commercial profits and taxes of billion yuan, an increase of %, billion yuan turned
over to the state government, an increase of %, made a positive contribution to the country's rapid
economic growth, in order to maintain social harmony and stability. o monopoly administration law
enforcement is an integral part of China's o monopoly system, is an important means to standardize
the order of the cigarette market, but also the forefront of the o business enterprise management, its
fight against selling counterfeit and shoddy cigarettes and other illegal activities, safeguarding national
interests and the interests of consumersprotection of national fiscal revenue has extremely important
practical significance. However, with the continuous development of China's market economy, the o
monopoly system of administrat