Research On The Criminal Law Regulation Of Overseas Purchasing Smuggling Crime

In recent years,with the rapid development of cross-border e-commerce,the overseas purchasing industry is also changing with each passing day.At the same time,many people commit smuggling crimes in pursuit of high profits,which brings many tests to customs supervision.As the time of overseas purchasing smuggling crime is still short,there are still many controversial issues to be solved when regulating it,and these problems will eventually have an impact on judicial practice.Therefore,there is still room for research on the criminal law regulation of overseas purchasing type smuggling crime.This paper mainly focuses on the sorting out and improvement of the problems existing in the criminal law regulation of overseas purchasing smuggling crime,which is mainly divided into three parts.The first part mainly summarizes the criminal law regulation status of overseas purchasing smuggling crime.First,it summarizes the characteristics and types of overseas purchasing behavior,analyzes the characteristics of overseas purchasing smuggling crime,and expounds the current provisions of the criminal law and relevant laws and regulations on overseas purchasing smuggling crime.The second part and the third part mainly sorted out the problems existing in the criminal law regulation of overseas daigou smuggling crime and put forward some Suggestions.For standard of criminal subjective aspect not clear question,Suggestions on the identification of crime intentionally,clear crime intentionally includes not only directly intentionally,also includes indirect intent,if a person claims that illegality recognition error and there is no possibility of illegality cognition,should think the bank is not understand excuse to deterrent the establishment of deliberate crime.As for the determination of evading tax payable,since the tariff rate may change over time,the principle of "from the old to the lighter" should be followed in the calculation of tax payable.The current judicial interpretation interprets "unhandled" smuggling as "unhandled administratively and criminally",but it is more reasonable to interpret "unhandled criminally" as "unhandled" when it is deemed that in practice it is easy to cause errors in the cumulative calculation of tax payable.For overseas act as purchasing agency type fine punishment of smuggling crime,in the unit crime,applies only to unit of fine punishment cannot play an effective warning and disciplinary action,should be in the unit who is directly responsible for person in charge and other directly responsible personnel also works fine punishment is relatively appropriate,at the same time,in the calculation,the amount of the fine for reflecting the property punishment of the crime of smuggling punish advantage,should apply to times the illegal income ratio method to calculate.