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论文作者:www.51lunwen.org论文属性:职称论文 Scholarship Papers登出时间:2013-09-17编辑:holy980点击率:4273
论文字数:1245论文编号:org201309032051541543语种:英语 English地区:中国价格:免费论文
摘要:走私普通货物、物品是广泛存在于世界各地的一种违法犯罪现象,高税收形成走私商品的高利润以及不少物品巨大的国内外差价所导致的高利润使得走私普通货物、物品屡禁不止。
近年来,走私犯罪所涉及的主体、地域、物种等越来越广泛,而在走私手段上,作案方式隐秘,装备先进,出现了所谓的“走私链”、“走私网”等新情况。
In recent years, the subject involved in smuggling , geography, and other species more widely , and in the smuggling of means, modus operandi secret , advanced equipment , the emergence of so-called " smuggling chain", " smuggling network" and other new situations . Can be expected in the future to tax evasion as the main purpose of smuggling ordinary goods , goods smuggling crime is still the main form , and have the entire class in the crime of smuggling percentage increase. Meanwhile, the use of processing trade channels and export processing zones , bonded channels for smuggling , the " criminal law " provisions of Article 154 of smuggling ordinary goods, items of crime will be a new level of development .
我们知道,走私普通货物、物品罪是一种法定犯罪,它以海关法和刑法的禁止性规定为前提,法律因素对规制、预防此犯罪起着很大的作用。
We know that the smuggling ordinary goods , commodities offenses is a statutory offense , it is the customs and criminal law prohibitions on the premise , legal factors on the regulation, prevention plays a big role in this crime . China in the 1997 Criminal Code provides for the first time in smuggling ordinary goods , commodities offenses and criminal law amendment has been amended , it should be said of the legislature in relation to the crime of legislative experience is not rich contents of the legislation is not perfect . With two high judicial practice according to the practical problems encountered in a targeted manner to judicial interpretation , for accurate identification of smuggling ordinary goods, items objective behavior of crime , actors , etc. have been better guidelines and regulations . However, in the smuggling ordinary goods, items subjective aspect of the crime , although two high explain the whole smuggling also made a subjective intent requirement , but because of the subjective intent in itself lead to a non- foreign resistance is more difficult to grasp , especially smuggling ordinary goods , items of the crime object of general cargo , goods, relative to other objects apparent smuggling smuggling is a huge difference , such as the smuggling of counterfeit currency , pornography , narcotics , smuggling and illegal nature of the object itself has ; another example is the smuggling of weapons , ammunition, nuclear materials , rare animals and their products , rare plants and their products , artifacts, precious metals , smuggling object itself belongs to the state controlled goods , items, and smuggling ordinary goods , goods , smuggling object itself is neither illegal, does not belong to the state controlled goods , items, so after he was arrested the perpetrator usually luck becoming defensive , for acquittal , reducing crime , which the judiciary has identified the perpetrator of smuggling ordinary goods, items subjective intent to identify the offense brought a lot of problems. Therefore, this article from the perspective of judicial determination of smuggling ordinary goods, items such as the subjective aspect of the crime of "knowingly" identification, indirect intentional , deliberate and uncertain clearance smuggling subjective intention to transport personnel and other common troubleshooting prone controversial issues discussed to be able to in a specific judicial practice apply the law correctly and accurately punish crimes .
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