网络海外代购走私犯罪刑法适用问题研究

发布时间：2018-07-11 13:50

本文选题：网络海外代购 + 走私　；参考：《湖南师范大学》2016年硕士论文

【摘要】：网络海外代购走私犯罪与一般代购行为有着本质区别,是指网络海外代购的代购者利用互联网资源,为有需求的境内消费者购买海外商品,通过伪报商品性质、报低商品价值或进境不申报等方式,违反海关法和国家其他有关法律、法规,逃避海关监管,情节严重的走私犯罪,其具有走私方式的网络化、走私对象的日常化、走私数额的小额化、走私行为的隐蔽化等特点。然而,由于有关网络海外代购走私犯罪的刑事法律规定以及海关总署的政策规定不甚完善,在实践中司法机关对该类行为在犯罪主观方面、犯罪形态、犯罪数额的认定等方面缺乏相对统一的认识和解读,导致各地司法判例出现了严重的差异。本文认为网络海外代购走私犯罪既包括直接故意,也包括间接故意,应当坚持主客观相统一的原则界定“明知”标准;明确该罪存有未完成形态,分不同情况确定“着手”及“得逞”的认定标准;要依据经济发展状况重置量刑数额,在对旅检法律法规进行清理、整合的基础上进行汇编,同时,根据进出境的数量或者价值分级,对“自用合理”的概念、标准、幅度进一步合理规范;在估价时采取商品在购买地的实际交易价格作为完税价格,优化海关估价制度。
[Abstract]:The crime of online overseas purchasing and smuggling is essentially different from the general daigou behavior. It refers to the nature of the goods purchased by the online overseas daigou through the use of Internet resources to purchase overseas commodities for domestic consumers in need. Smuggling crimes of low commodity value or non-declaration of entry or entry, in violation of the Customs Law and other relevant laws and regulations of the State, evasion of customs supervision, and serious crimes of smuggling, such as the networking of smuggling methods and the day-to-day nature of smuggling objects, The small amount of smuggling and the covert nature of smuggling. However, because the criminal law and the policy of the General Administration of Customs are not perfect about the crime of buying smuggling abroad, in practice, the judicial organs have a subjective view of this kind of behavior and the form of the crime. The lack of a relatively uniform understanding and interpretation of the amount of crime leads to serious differences in judicial precedents. This paper holds that the crime of online overseas purchase and smuggling includes both direct and indirect intent, so we should adhere to the principle of unity of subjectivity and objectivity to define the criterion of "knowing", and make clear the incomplete form of the crime. To determine the criteria for "proceeding" and "success" according to different circumstances; to reset the amount of sentencing according to economic development, and to compile it on the basis of cleaning up and integrating the laws and regulations of travel inspection, at the same time, According to the quantity or value classification of entry and exit, the concept, standard and range of "reasonable use of oneself" should be further standardized, and the actual transaction price of goods in the place of purchase should be taken as the duty payment price to optimize the customs valuation system.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D924.3

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