| In recent years, overseas purchasing with concessions, simple operation and other advantages has been a popular in daily life, In the daily life, the ways of Micro-blog, We-Chat circle of friends, friends travel purchasing, Study abroad buy on his behalf are often seen. However, overseas purchasing on suspicion of smuggling of ordinary goods, goods, many cases of crime reflects the criminal law’s risk of overseas purchasing.At the legislative level, the crime of smuggling goods and articles exist two problems-the blank of overseas purchasing legislation and the lack of punishment. In the case of no specific regulation, overseas purchasing can only according to the regulation of our country the customs laws and regulations and in accordance with the regulations of the traditional goods for customs supervision and imposing import tariffs, we suggest improving the purchased overseas legislation. According to the characteristics of small purchasing, we should set up "overseas purchasing tax", the tax rate should between the import of goods and goods import tax, the specific standard is based on the level of economic development in various regions to determine. For the punishment of natural person, and the person related to the unit crime in charge of the lighter punishment, and the types of unit crime punishment are too single. We propose to balance the criminal responsibility of both and supplement qualification punishment mitigation.At the judicial level, one is about the subject of the crime of smuggling ordinary goods, goods in overseas purchasing, there is a problem of the identification of the suspect and the accomplice of the crime. Due to the cross-border nature of overseas purchasing, the subject is more widely involved, such as overseas suppliers, transporters, delivery people, bring goods and so on, which has brought some difficulties for the suspect’s determination. According to the theory of accomplice in criminal law, in fact, it is possible to constitute an accomplice for the commission who engaged in purchasing activities of consumers, but, in reality, there is a little accountability to the buyer. The second is in the subjective aspect of the crime of smuggling ordinary goods or articles, the subjective intent is including direct intentional and indirect intention, we can carry out a reasonable presumption on the behavior of "knowingly", but the inference allows behavior to refute. The criminal purpose is not limited to the profit, such as debt, in order to bribery and other matters also constitute the crime of smuggling; Three is the object of the crime of the crime of smuggling ordinary goods or articles, to clear the distinction between the "goods" and "items", the distinction between the two standard is whether satisfy "personal use" and "reasonable quantity", emphasize "items" with non-trade attributes. If it is after the entry to sell, no matter whether satisfy "personal use" and "reasonable quantity" could suspected crime of smuggling ordinary goods or articles. At the same time, the smuggling of goods is greater than the subjective vicious smuggling of goods; Fourth, the objective aspect of the crime of smuggling ordinary goods or articles, should be combined with "behavior" tariff, tax rate, exchange rate. When the "seized" tax rate changes, if the tax rate is higher than the former, then the application of the former; otherwise, it applies to the latter. Exchange rate is always in accordance with the ratio of the incidence of smuggling, which is to implement the principle of legality and the principle of the principle of crime. |
