Penal Code Analysis "Water Off" Behavior

With the vigorous development of China's economy, foreign trade openness increses, more and more crimes of smuggling, "water off" this special group is also gradually into people's vision, a cause for concern, smuggling "water off" groups conduct a general widespread smuggling features, but also has its own particularity, its only advantage of the law "legal void", like "ants", as customs clearance of goods carried, with labor costs in order to earn or difference arising due to tariffs for the purpose. In his own "legal" form clearance, this particularity makes "water off" more and more rampant. Although the "Criminal Law Amendment(h)" specifically for this form of smuggling of contraband goods and articles of sin has been modified, the introduction of the special laws, but with little success, still can not stop the large number of "water off" smuggling join the team. Research focuses on the idea of this paper is "water off" qualitative conviction question, the corresponding criminal regulation proposals to the judicial practice of "water off" to help deal with the problems.The full text of about 22,000 words, in addition to the introduction and conclusion, the body is divided into four parts:The first part of the "water off" conduct outlined, specifically on the "water off" the concept of behavior, "water off" behavioral characteristics, "water off" harmful behavior and other parts of interpretation. "water off" In ant way, outside of the small number of items brought into the territory, tax evasion, with workers earning the cost of the financial and tax acts to make the country suffered huge losses, has created a great impact.The second part analyzes the specific legal nature of "water off" behavior from the point of view of criminal law "water off" line established whether the difference between smuggling and discuss the "water off" behavior and related behaviors, "water off" behavior and general smuggling sub-sector, sub-sector and overseas purchasing. Further understanding of "water off" behavior not only general characteristics of smuggling, which also has its own unique and different from the overseas purchasing patterns.The third part, from the body of the crime, criminal object, investigate crime subjective aspect of "water off" was established smuggling ordinary goods, articles crimes constitute crimes, criminal law further clarify the "water off" the criminalization issue.The fourth part, raised on the "water off" behavior criminal regulation proposals, including the newly revised law on the introduction of specific provisions of judicial interpretation, and strictly control the "water off" treatment standard of behavior and the organizers to increase the penalties for smuggling the intensity of the three aspects of the "water off" issue the appropriate treatment to address the practice, theory of "water off" behavior treatment, identified problems.