新形势下外汇犯罪司法实务若干问题研究

发布时间：2018-07-10 16:05

本文选题：骗购外汇罪 + 逃汇罪　；参考：《中国刑事法杂志》2017年04期

【摘要】：在监管改革和自由贸易区体制创新背景下,外汇犯罪违法性和惩治必要性仍然存在。应区分单位犯罪和单位形式的犯罪,对具有单位形式的逃汇犯罪予以刑事追责。对虚构贸易背景骗购外汇行为应适用兜底条款认定骗购外汇犯罪,骗购外汇后未出境的行为成立骗购外汇罪既遂。以转口贸易为名义从境外收取的外汇属于逃汇罪规制范畴,将资金非法转移至境外后又收汇入境的行为不影响逃汇罪既遂的认定。非法经营外汇买卖的"经营"行为需要进一步厘清,超越特定经营许可范围的外汇买卖应认定为非法经营罪。应区分适用吸收犯和牵连犯的罪数理论,判断外汇犯罪的一罪与数罪。建议完善外汇犯罪的刑罚配置,明确量刑标准,更好地发挥刑罚的惩治和预防功能。
[Abstract]:Under the background of regulatory reform and system innovation of free trade area, the illegality of foreign exchange crime and the necessity of punishment still exist. The unit crime should be distinguished from the unit crime, and the crime of evading foreign exchange in the form of unit should be criminally pursued. For the fraud of foreign exchange with fictitious trade background, the crime of buying foreign exchange by deception should be determined by the provision of "pocket clause", and the crime of buying foreign exchange without leaving the country after deception is established. The foreign exchange collected from abroad in the name of entrepot trade belongs to the scope of the crime of evading foreign exchange. The act of illegally transferring funds to foreign exchange and then receiving foreign exchange into China does not affect the determination of accomplished crime of evading foreign exchange. The "management" of illegal foreign exchange trading needs to be further clarified, and foreign exchange trading beyond the scope of a specific business license should be considered as an illegal operation crime. The theory of the number of crimes should be applied to judge the crime of foreign exchange. It is suggested that the penalty allocation of foreign exchange crime should be perfected, the sentencing standard should be defined, and the punishment and prevention function of penalty should be brought into full play.
【作者单位】：上海市人民检察院;
【分类号】：D924.3

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