Research On Overseas Purchasing Agent Smuggling Crime

The overseas purchasing agent industry came into being with the acceleration of global economic integration,the rapid development of e-commerce and the continuous popularization of the Internet.Overseas purchasing agents meet people’s diversified needs for commodities,but they also pose challenges to the customs supervision system.Smuggling crimes also breed in all kinds of overseas agents.However,China’s criminal legislation does not directly provide for the crime of overseas agent smuggling.In judicial determination,the distinction between goods and articles targeted by crime is vague,and the content of the subjective aspect of the crime is intentional.Whether it contains "indirect intention",what is "knowledge",whether subjective profit-making is the basis for conviction,the identification of the subject of the crime,the determination of the amount of the crime,and the allocation of penalties all have problems,which have brought many uncertainties to judicial practice,Is also not conducive to the containment of such crimes.Based on this,the difficult points of judicial identification such as the criteria for distinguishing criminal objects,the identification of criminal subjects,and the subjective considerations of crimes are theoretically discussed,and the viewpoints of this article are given.For example,the distinction between goods and articles is based on whether they have sales or not."The purpose of renting for profit" is determined as "self-use",subjective aspects should include "direct intention" and "indirect intention",adhere to the principle of subjective and objective consistency to identify "knowingly." Finally,it analyzes the difficulties of overseas purchasing agents in the legislative and judicial aspects and puts forward specific suggestions for improvement.For example,to improve the standard for determining the amount of smuggling,the actual quantity should be used as the standard,combined with the number of transactions to determine the number of goods involved and increase the amount of conviction.Introduce independent third-party agencies to participate in the tax assessment,and at the same time rationally allocate statutory punishments to balance crimes committed by natural persons and units.