Research On Several Problems In The Crime Of Smuggling General Goods And Articles

The crime of smuggling is stipulated as a categorical crime in the 97 criminal law,including 12 counts: smuggling of weapons,ammunition;smuggling of nuclear materials;smuggling of counterfeit money;smuggling of cultural relics;smuggling of precious metals;smuggling of precious animals,precious animals Crime of product;smuggling of rare plants,rare plant products;smuggling of obscene articles;smuggling of ordinary goods and articles;smuggling of solid waste.The crime of smuggling ordinary goods and articles is only one of the crimes.The fact that it is listed as an independent crime has its special features.Its research and discussion need to be deepened with the theory and combined with judicial practice.With the changes of the times,the types of smuggling objects are more and more complex.Smuggling different categories of objects will also have different levels of harm to society.The crime of smuggling ordinary goods and articles is a relatively common smuggling crime in judicial practice.According to statistics,in the smuggling case,the crime of smuggling ordinary goods and articles accounts for 90%.This directly affects the country's tax collection and management system,and its social influence is enormous.Judging from the current situation of combating smuggling crimes,the crime of smuggling ordinary goods and articles is not perfect in the relevant provisions of the Criminal Law of China.For example,the provisions on the classification of goods and articles are more general;The time points areinconsistent in laws and regulations;there are problems in the design of crimes,inconsistencies in crimes and punishments,and unclear related penalties.This paper mainly studies several difficult problems of smuggling crimes,including: 1.Correctly understanding the smuggling objects of smuggled goods and articles;classifying and redefining the definition of goods and articles;correctly distinguishing goods and articles,and prohibiting and restricting goods,Articles;correctly verify the tax evasion of smuggling of ordinary goods and articles;determine the time point for calculating the tax evasion,if the smuggling behavior can be determined,the smuggling behavior,tax rate,exchange rate and The duty-paid price is calculated on a case-by-voting basis;if it cannot be determined,it is calculated at the time of the transaction,the tax rate,the exchange rate and the duty-paid price;and when there are multiple prices,the goods will be imported in accordance with the principle of “doubt is beneficial to the perpetrator”.The tax rate is calculated at a low level to determine the amount of the perpetrator's crime.2.The categorization analysis of smuggling behavior is divided into direct smuggling,indirect smuggling and subsequent smuggling,and according to the different types of smuggling,the criteria for “starting” of each crime are determined.3.When the tariff rate on the “day of smuggling” is inconsistent with the tariff rate at the time of“smuggling incident”,if the “date of smuggling” is higher than the tariff at the time of“smuggling” The tax rate is calculated as “when the smuggling is committed”;if the tariff rate on the day of “smuggling occurs” is lower than the tariff rate at the time of the smuggling incident,it is still necessary to steal the smuggling case.Escape the tax payable to calculate.For the same smuggling facts,the administrative law enforcement agencies and the criminal justice organs may simultaneously initiate investigations and punishments,assist each other,and if the administrative organs first make administrative punishments,they must offset the fines and fines,administrative detention and free punishment.Administrative penalties and penalties can be applied at the same time for penalties,qualification penalties,and punishments for life punishment,additional punishment,and deportation.4.Correctly understand and apply “multiple smuggling without treatment” and interpret “unprocessed” as “nocriminal treatment”,which can completely evaluate the various smuggling behaviors existing in practice and allow criminals to take advantage of them;“Multiple times” is interpreted as: Within one year,the administrative agency has found two smuggling activities and has been given administrative punishment.When it is discovered again for the third time,it should be recognized as smuggling ordinary goods and articles.For crimes,the criminal responsibility of the perpetrator should be investigated according to law.Correct application of Article 157,paragraph 1 of the Criminal Law:The smuggling of ordinary goods and articles by armed cover shall be convicted on the smuggling of ordinary goods and articles,and shall be severely punished in accordance with the provisions of the first paragraph of Article 151.Moreover,Article 157 of the Criminal Law shall be applied to the responsible persons of the unit and other directly responsible personnel,and the penal provisions of the Criminal Law shall be improved to achieve the same crime and punishment.