Research On The Nature Of Overseas Purchasing Smuggling

With the economic development in our country,the demand of domestic consumption is increasing day by day.Overseas purchasing also came into being.Overseas purchasing breaks through time and space constraints,enriches people's shopping choices and promotes the development of trade.The phenomenon of purchasing breeds a lot of legal issues.Many seemingly legitimate purchasing behaviors are actually suspected of smuggling,and many people often evade customs supervision in order to pursue high profits.These acts of purchasing not only destroy the competition mechanism of the market,but also challenge the customs' control and the tax system.In view of this,it is necessary to conduct an in-depth study on overseas purchasing smuggling crimes.The first part mainly introduces the basic situation of overseas purchasing smuggling.First of all,the concept of overseas purchasing is clearly defined.Overseas purchasing is characterized by four aspects: overseas purchasing has broken through the limitations of time and space,vulnerable to the impact of foreign exchange rates,small-scale,and easily hidden.The author summarize five categories according to different standards,namely: spot purchasing and non-spot purchasing,profitable purchasing and non-profit purchasing,purchasing goods through customs clearance and goods clearance Purchasing,mail-order purchasing and purchasing methods of purchasing,legal acts of overseas purchasing,overseas purchasing that violates administrative law and overseas purchasing that violates criminal law.Among them,it is of great significance to distinguish the purchase of goods through customsand the purchase of goods through customs clearance when it is determined that the goods and articles are smuggled.The purchasing of goods through customs clearance and the purchasing of goods through customs clearance directly determine whether or not there is a tax exemption.It also determines the differences in the types of taxation and taxation methods when goods and articles enter the country.In judicial practice,the smuggling behaviors of overseas purchasing agents implemented by the perpetrators may involve a variety of classification criteria.Clarifying the characteristics of each category is of great significance.After that,we will focus on studying the constitutive elements of overseas purchasing smuggling crimes.It focuses on the subjects of overseas smuggling criminal activities: goods and goods.Although the law uses self-use and a reasonable amount as a basis for distinguishing goods and goods,these two criteria are difficult to apply to practice.The author believes that whether or not the purchaser will profit from the sale of the goods at the time of entry is important.The second part mainly discuss three major issues.First of all,we identify the subjective cognition errors.It has two aspects.They are legal cognition errors and fact cognition errors.The author believes that people may have misunderstood the relevant legal provisions on smuggling.However,as long as the smuggling behavior is objectively implemented,it still constitutes the crime of smuggling ordinary goods and articles,and it cannot block its illegality.Secondly,it elaborates the identification of common smuggling crimes.From the perspective of the division of labor,it identifies the common criminal's role in joint crimes and the criminal responsibilities that should be assumed in order according to the behavior of implementation,organization behavior,incite behavior,and help behavior.Finally,the amount of tax is determined.Although the Criminal Law has relevant provisions on the amount of tax payable for evading evasion,the identification of tax evasion has faced many problems in practice.The adjustment of tariff rates and the differences in methods of determining the amount of smuggling have brought about many obstacles to the identification of tax evasion.The third part puts forward legislation and judicial advice against overseas purchasing smuggling crimes.With regard to the phenomenon of frequent smuggling activities,the author believes that it is possible to add the qualification penalty.In addition,relevant judicial interpretations can be introduced to distinguish the standards between the crime of smuggling ordinary goods and the crime of smugglingordinary articles.At the same time,in order to crack down on overseas smuggling crimes,it is possible to strengthen the linkage and cooperation between anti-smuggling departments and improve the collection system of evidence.