The Study On The Patterm Of Overseas Purchasing In The Crime Of Smuggling Common Goods And Articles

With the considerably speedy economic development, living standards of people in China has been remarkably raised and public requirements on life quality renders a trend of high quality and diversity. Since joining WTO in 2001, China as a member country positively observes to principles of free trade of WTO and gradually decreases trade tariff in aspects of economic and service fields to further breaking down trade barriers and blending in global economy. Nonetheless, compared with developed countries in the world, export trade in China still suffers from various types of taxes, heavy collection rate and heavy taxation.As a product of economic globalization, real overseas purchasing has the ability of fulfilling domestic economic demands for good commodities with low price and high qualities, and at the same time solving employment pressure in China and promoting domestic economy by driving development of domestic E-commerce industry and logistics industry. However, driven by economic profits, plenty of overseas purchasing entities “taking advantages of loopholes in laws” avoid customs supervision by import tax evasion causing serious state tax losses and domestic market economy order turbulence. For example, in the national shocking” smuggling case of Stewardess Li”, Li made a 80,000 Yuan tax evasion by changing “goods” in to “effects” in the declaration. Beijing Intermediate People's Court sentenced her three-year-imprisonment. However, this sentence obtained little social effects for most people did not find it acceptable and understandable. According to a survey on Internet users' attitudes towards the sentence, 25.1% of them showed no approval for the sentence. Therefore, it is necessary to analyze the relations between overseas purchase as well as smuggling goods and effects in detailed to eliminate public doubts about the boundary between overseas purchase and smuggling. Thus, this thesis will be divided into four parts.In the first part, the definition of overseas purchase. To make the research object clear, this part gives explicit definition and classification of overseas purchase. Confining overseas purchase as natural person clearance purchase, this thesis straightens taxation laws of all overseas purchase items.The second part discusses the identification of smuggling crime by overseas purchase. As the core part of the thesis, it firstly distinguishes overseas purchase crime from overseas purchase smuggling in perspective of legislation; secondly, it focuses on the identification of overseas purchase smuggling which is considered as the substantive illegality of smuggling crime by overseas purchase. Also, issues like whether the buyers and purchasers belong to joint offense, whether profit shall be taken as the basis of identification, or if the criminals obtain criminal acknowledgment during overseas purchase smuggling. At last, this thesis discusses whether the Criminal Law shall be taken as the weapon in eliminating overseas purchase smuggling.In the part three, this thesis analyzes criminal amounts of smuggling general goods and effects. Firstly, the qualities of criminal amount as well as its transferring history are combed. In addition, questions and suggestions are provided in terms of smuggling which refer to whether the criminal amount shall be increased in accordance with the expansion of free trade zones and whether the criminal amount of general goods and general effects should be distinguished respectively. The definite meaning of “Unprocessed” in Section 3, Article 153 of the Criminal Law, and the question of whether new identification of criminal amount shall be added are discussed in this part.