Research On Several Issues Of Cross-border Electronic Commerce Smuggling Crime

In recent years,under the environment of big data and the development of"Internet +".the national policy has also begun to actively guide and promote the development of cross-border e-commerce in emerging industries.As a new trade growth point,it has strong momentum of development and large scale space.But behind the prosperity and development,it also contains huge profit margins.In pursuit of high profits,many people use our customs supervision.Management loopholes and corresponding tax preferential policies,wandering in the"grey zone"of the law,cross-border e-commerce has also become the cradle of smuggling crimes,"Taobao shopkeepers were sentenced to 10 years of tax evasion","stewardess purchase cases","smuggling cases of Zouxiu networks",cross-border smuggling is not uncommon and prohibited.As for the"blank crime"mode of the articles of smuggling crime in the Criminal Law of our country,the specific conviction and sentencing need to refer to the provisions of the Customs Law,Customs Regulations and other administrative regulations.This multi-sectoral supervision mode not only puts forward higher requirements for the cohesion of various departments,but also often leads to the identification differences due to the inconsistency between the relevant provisions of the Customs and judicial organs.There are many differences between the smuggling crime under the merchant import mode and the traditional smuggling crime.The old conviction standard and sentencing principle can hardly cover this new type of smuggling crime.This article will discuss the identification of the smuggling crime under the cross-border e-commerce mode and the improvement of the criminal law style.This paper is divided into four chapters besides the preface and the conclusion.Its main contents are as follows:Chapter1 is an overview of cross-border e-commerce.It mainly introduces the basic concepts of cross-border e-commerce and the current situation of its development,and analyzes in detail the significant impact of the"4.8”New Deal on the development of cross-border e-commerce in China.According to the main body of the transaction,the transaction mode is divided into C2C and B2C.In this chapter,the relevant concepts and policy documents are introduced,which paves the way for the subsequent discussion.Chapter2 focuses on the outline of smuggling crime in cross-border e-commerce trading mode,discusses the characteristics of new smuggling crime in cross-border e-commerce mode,including networking,high frequency of small amount,etc.It explains in detail the common smuggling methods such as"false report"and"bill swiping",and analyses the harm of cross-border e-commerce smuggling crime to our countryChapter3 focuses on the theme of"difficulties and solutions of judicial cognizance of cross-border e-commerce smuggling crime".It focuses on examples and discusses some common judicial problems,such as"identification of the subjective aspects of criminal suspects","identification of joint crime forms in unit crime","ways of tax evasion checking"and so on,and summarizes the author's personal views on the above issues.Chapter4 centers on the theme of"the legislative status and improvement suggestions of cross-border e-commerce smuggling crime",and the author puts forward some corresponding legislative suggestions.This paper mainly introduces the relevant laws and policies of cross-border e-commerce development and the newly implemented E-commerce Law in China.It outlines the current adjustment mode of cross-border e-commerce smuggling in China,which is still"administrative law +criminal law".In this chapter,the author analyses some drawbacks of the current legislative situation,such as"the criminal law system is not comprehensive","the sentencing standards are incompatible","low operability"and so on.