Study On The Smuggling Crime In Way Of Overseas Purchasing

With the development of economy and the increase of consumer demand,overseas purchasing is booming as a new economic phenomenon.While the overseas purchasing raises people's standard of living,but it also brings opportunities for overseas-smuggling.In recent years,the overseas-smuggling crimes have occurred frequently,which has brought serious damages to the normal economic and social legal order of the country.This paper,takes the smuggling crime in way of overseas purchasing as the research object,analysis the concept of smuggling crime in way of overseas purchasing,as well as the relevant theories and the actual case,then point out the difficult problems in the judicial identification,then we put forward the corresponding countermeasures and suggestions based on this.The structure of this article are as follows:The first chapter is an overview of the smuggling crimes of overseas purchasing.This part,we mainly discusses the current law on overseas purchasing,the boundaries of smuggling crime and the overseas purchasing,characteristics of overseas purchasing crimes,the damages of the smuggling crime,and the patterns of overseas purchasing crimes.The second chapter mainly discusses the problems in the identification of overseas purchasing in way of smuggling crimes.The analysis is mainly from four aspects.The first is how to make subjective judgments on the overseas purchasing smuggling crimes,from subjective intention and subjective purposes.The second is the subject identification of overseas purchasing smuggling crime,our analysis include unit crime and joint crime.Thirdly is the problem of the definition of smuggling crime objects.Fourthly is the amount of tax evasion and tax evasion of the overseas purchasing smuggling crimes.In the third chapter,based on the former part of analysis,we put forward some advices from the aspects of perfecting the legislation and specific judicial cognizance standard on purchased overseas smuggling crime.We should adhere to the criminal policy of tempering justice with mercy,strengthening legislation,to special type purchased overseas smuggling crimes,clear the rules and regulations,strengthen people's legal consciousness.At the same time,we should improve the ability of the cognizance of criminal subject,criminal object and standards,such as the amount,then provide more institutional guarantee for the authorities and judicial organs in handling the cases.