| Smuggling means a criminal act including violating the customs laws and administrative regulations, evading tax, eluding the national importing and exporting of prohibited or restricted management, illegally transporting, carrying or mailing national prohibited or tax-required imports and exports, without having permission of the Customs, evading the corresponding tax and without presenting the relevant licenses, selling of unauthorized selling of bonded goods, specific tax reduced and exempted goods, and other customs supervision of goods, items, entry of foreign carriers within the People’s Republic of China. Since China is coming through the economic construction transformation, smuggling has become a very serious social problem. Whether can effectively control the smuggling and regulate Import/export trade order will be directly relevant to social stability and economic development. Therefore, combating smuggling has always been an import ant part of China’s criminal Justice.China divided the smuggling crime into12offenses as shown in The Criminal Law of the People’s Republic of China which was revised in1997, and after three tims of modifying Criminal Law Amendment. China is trying to effectively control and crack down on such crime by improving the laws. However, the actual judicial cases show us, although the Supreme People’s Court introduced two interpretations of the legal is sues about tearing the smuggling criminal cases in2000and2006, besides the Supreme people’s Court, Supreme People’s Procuratorate and General Administration of Customs also published the notions about dealing with the smuggling criminal cases in2000, the law binding’s result is not perfect as expected due to the complex and variable smuggling techniques being used and the wide variety of goods. Different judicial authorities often have different understanding of the similar case. It has a great challenge to stability and authority of the law, which also leads to a fact that the current establishment of law cannot meet the needs of national combating smuggling.In this thesis, based on the author’s experience in fighting against smuggling and criminal works in practice, the author will analyze the actual issues in the judicial practices, and propose the comparative perfect countermeasures. This thesis is divided into4chapters:first of all is a brief introduction about the concept of smuggling and its general structure. Second, the thesis goes along from the legislative history upon the smuggling to the summary of modified legal provisions for several times. The third Chapter focuses on the analysis of the issues during the judicial practice through the process of the legislation, identification, the patterns of crime and the measurement of penalty etc. Finally, the author proposes the resolutions and relevant countermeasures such as perfecting legislation and timely promulgating judicial interpretations for the issues and hardships duing judicial practice. |
