Analysis Of The Nature Of Criminal Law Sale Processing Trade Declaration Behavior

Smuggling crime has always been the focus of the fight against the country, which not only violated the customs supervision system of foreign trade, but also caused the huge loss of the national tariff tax. Criminal means of smuggling of criminals are diverse and constantly refurbished,in particular, human behavior using bonded or tax reduction and exemption for imported goods, conceal the customs will be to general imported goods to the import, evasion should pay taxes,which is a common way of smuggling in judicial practice. This paper sold at Hengtong company do processing trade declaration documents a case samples for analysis,to explore the right to operate import and export enterprises to sell "documents, index" behavior of crime, whether presumption and smuggling offender of collusion, the establishment of joint crime,in this enterprise to balance handbook false verification, decide how to fake verification behavior nature of criminal law.In this paper,a total of more than twenty thousand words, this paper mainly divided into four parts:The first part, the basic situation of the case.Including the basic introduction of the case, the cause of the disagreement, the focus of controversy.On the basis of the introduction of the case, the article focuses on three aspects of the dispute.A qualitative controversy about the Hengtong company sale declaration documents act, shall constitute the crime of smuggling ordinary goods or the crime of illegal business;Second, the presumption about whether Hengtong company exist beforehand conspires with Hualai company and Guisen company, an opinion that can infer Hengtong company subjective for Hualai company and Guisen company smuggling facts is knowing, a second opinion that according to the case cannot be inferred from the subjective knowledge, there is no conspirator;Third, how the behavior of the qualitative Hengtong company to defraud the customs cancel after verification of controversy, form later punishment behavior or no should be convicted and punished.The second part, the legal theory analysis.The legal issues involved in this case, mainly from three aspects of legal analysis. First, through analysis the action of the criminal law theory, the paper expounds the smuggling ordinary goods crime elements.Secondly, combining conspires decided that the properties of seeks the relationship was established with joint crime theory, discusses how to presumption of the offender and the follow-up smuggling ordinary goods criminal conspiracy beforehand sense, set up a joint crime.Third, based on the theory of crime accomplishment, to discuss the follow-up smuggling ordinary goods standards crime accomplishment.Fourth, based on the theory of crime number, and afterwards not punish behavior theory, analysis of the follow-up smuggling ordinary goods to defraud the customs cancel after verification of criminal behavior whether should be convicted and punished.The third part, the research conclusion to the case.Including the case itself, the conclusion of the study, the court comments. First, from smuggling ordinary goods behavior, subjective aspect, with the standard and the theory of crime number four aspects to conduct a comprehensive analysis,draw the conclusion,Hengtong company's behavior should constitute the crime of smuggling ordinary goods, can be presumed Hengtong company conspirators, and criminals of smuggling establishment common crime,Hengtong company false verification acts constitute the crime of smuggling ordinary goods.Secondly, this paper argues that the second instance rejected the views of the notice of appeal for smuggling ordinary goods crime is appropriate, but Hengtong company false verification should not only as a sentencing consideration shall be investigated for responsibility in the crime of smuggling ordinary goods.The fourth part, the research of the case.Mainly including one, for the frequent smuggling of crime, it is recommended to strengthen Customs' supervision, reasonable tariff reduction; The second, for the crime of smuggling ordinary goods, the penalty is not balanced, the punishment of a single type, it is recommended to the natural person and unit applicable to the same level of punishment, the additional qualification penalty; Thirdly, in view of the judicial interpretation on subsequent smuggling ordinary goods standard of crime against the basic theory of criminal law, suggest to modify.