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Research On Parallel Traders Smuggling

Posted on:2019-07-01Degree:MasterType:Thesis
Country:ChinaCandidate:J H HuangFull Text:PDF
GTID:2346330569489484Subject:legal
Abstract/Summary:PDF Full Text Request
With the development of economy and society,parallel traders smuggling becomes not only a matter of tax evasion,but also a focus and difficulty to the government department,which has not just affected national interests and legal dignity,but had a significant impact on the port order and security,even the stability of the country.Based on the typical case of Shenzhen Chung Ying Street,this paper attempt to make a research on causation,damage,constitutive elements of parallel traders smuggling crime,and the experience of reforming customs clearance at home and abroad,then put forward some targeted solutions.Firstly,by presenting an overview of the history and current status of the parallel trader phenomenon in Shenzhen Chung Ying Street,this paper summarizes the characteristics,causes,and damage of parallel trading.Secondly,this paper reaches the following conclusions after doing research on the illegal elements and responsibility elements of the crime: the harmful act of the crime is namely mis-reporting;the amount of tax evasion must be accumulated if the smuggling has not been punished by criminal law;the criminal intent can be presumed,but the presumption can be refuted;smugglers who use minors under 16 years old as parallel traders,establish indirect principal offender;no criminal liability is required if parallel traders' possibility of illegality recognition is lacked.Thirdly,this paper analyses the experience of reforming customs clearance at home and abroad.Finally,this paper puts forward the solutions from three aspects,namely,formulating a comprehensive law;improving the effectiveness of comprehensive supervision;strengthening citizen's legal consciousness.
Keywords/Search Tags:parallel traders, smuggling, crime, clearance supervision
PDF Full Text Request
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