Research On Price Deceived Smuggling Crime

After China's entry to WTO, the way of price reviewing in Customs is changed. As a result, price deceived smuggling is getting rampant. This kind of smuggling causes the state's tax loss, and undermines the normal economic order, interferes with fair competition mechanism. But, because of various reasons, in the prevention and control of such crime, the laws of China are not very satisfactory. This article is written in such context to remind legislators focusing on such crime, and also be helpful for the practice of anti– smuggling.This article is divided into three sections, namely the introduction, the main text and the conclusion.The introduction first introduces the origin and the significance of this article. Then the author points out the background and manifestations of price deceived smuggling. And also in this section, the author analyzes the great disadvantages of this crime.In the main text, the author discusses the general theory of price deceived smuggling, the constitution of this crime, some difficulties in judging the crime and the prevention of it.First, the author discusses the concept, the characteristics, and the formation of the reasons, the current situation and the trends of price deceived smuggling. Price deceived smuggling is such a crime that somebody report less transportation and insurance fees or reporting less price stipulated in the contract to Customs when they imports goods to China. The aim of doing so is to evade or pay fewer tariffs and other kind of taxes that levied by Customs. The characteristics of this kind of crime are three, which are it is hard to uncover, the sum of tariff evasion is huge and persons who commit this kind of crime are intelligent. The causation of this kind of crime are also three, that are(Ⅰ) the whole situation of smuggling crime is severe; (Ⅱ) price deceived smuggling is not easy to uncover; (Ⅲ)there is defect in price reviewing in Customs. Judging from the current situation, the situation of price deceived smuggling is not optimistic. It seems to become more severe. There are five trends of this kind of crime, that are (Ⅰ) IT produces, air-conditioner, production equipment and medical equipment are easily to be the object of price deceived smuggling.(Ⅱ) Concealing intellectual property fees is severe.(Ⅲ)The responsibility is avoided by layers entrusted.(Ⅳ) This kind of crime is found in exclusive agent of the domestic merchandise frequently. The subject of this crime is complicated, most of which are enterprises. And gang crimes are obvious.Second, the author discusses the constitutive elements of price deceived crime. The object of price deceived crime is tariff collection management system in foreign trade control system. In the objective aspect,"bill washed"and"cargo washed"are two main manifestations. Besides, there are other ways, for example, concealing the actual cost of the import declaration, reporting less price of goods imports for free or goods of consignment. The subject who can commit such crime is general one, including person and enterprise. The subjective of price deceived crime is direct intention. This can be explained by the meaning of"deceived"and also by the aim of crime.Third, the article discusses some issues in convicting a person. The first is the distinction between guilty and innocent. In price deceived smuggling crime, the main criterion in judging guilty is the "gravity of the circumstances", that is the sum of tariff evasion. Because collecting tariff or other taxes of goods importing or exporting China is important to the nation's finance, so the sum of tariff evasion can reflect the harm degree of this kind of smuggling crime. Using this criterion can help judges convicting and sentencing correctly. The second is the ceasing patterns. Price deceived smuggling crime is consequential offense, not behavioral offense. So the symbol of determining accomplished crime and attempted crime is the sum of illegal profit which smuggling can bring about to the offender, which is the sum of tariff evasion. The third is multiple commitments. In price deceived smuggling crime, the multiple commitments have three manifestations, namely implicated offense, inclusive offense and successive offense. The author elaborates the constitutive requirements of each multiple commitments and explains them by some cases. The fourth is joint commitment patterns. The cognition factor of joint crime of price deceived smuggling crime is conscious of committing crime with others. The will factor is determined to finish the crime. In this section, I also discuss the issue of accessory and joint crime committed by person and enterprise. The fifth is the sum involved in the crime. The sum involved price deceived smuggling crime should be counted by the price after paying tariff.In the last section, the author discusses the perfection of penalty of price deceived smuggling crime. The author first discusses the criminal code and the judicial practice, then points out the advantage and disadvantage of them and also suggests that we should make commercial deceived smuggling crime stipulated in the criminal law. And the penalties are also should be changed, that is death penalty should be cancelled, qualification penalty should be added.The conclusion points out that to curb price deceived smuggling fundamentally, we must develop our economy and reduce the difference between the domestic and foreign products. In the meantime, we also should carry out the program of integrity disseminating for enterprises. But, this is an arduous task in front of us.