海外代购式走私普通货物、物品罪研究

发布时间：2018-06-15 11:45

本文选题：海外代购 + 走私违法行为　；参考：《重庆大学》2016年硕士论文

【摘要】：伴随着我国经济快速发展,公众对生活质量的要求呈现高质化、多样化趋势。我国自2001年加入世界贸易组织之后,作为其成员国之一开始贯彻执行自由贸易原则,逐渐降低各类经济、服务贸易关税,进一步打破贸易壁垒,积极融入经济全球化。然而,与世界经济发达国家相比,我国对外贸易仍然呈现税种繁多、重复征税、税负过重现象。海外代购作为现代经济全球化的产物,在目前我国对外贸易税负过重的背景下,满足了国内民众对海外商品价格低廉的需求自不必多言,同时还能带动国内电子商务、物流业的发展,解决国内就业压力,拉动国内经济繁荣。然而,不少海外代购主体在经济利益的驱动下,钻法律空子,规避海关监管,偷逃进口税,造成国家税收流失严重,扰乱国内市场经济秩序。例如,2011年轰动全国的“空姐李某走私案”,李某通过伪报进口商品性质,将“货物”伪报为“物品”,几年来偷逃进口税共达8万余元,北京市第二中级人民法院二审最终判决李某有期徒刑三年。然而,此判决社会效应不振,民众普遍反应不能理解、不能接受,当时人民网推出对该案判决的调查显示,25.1%的网友甚至反对此判决。因此,有必要就海外代购行为、走私普通货物、物品罪及其二者的联系进行详细分析,重点解决当前民众就海外代购行为构成走私普通货物、物品罪的疑虑。本文将从以下四方面展开讨论:第一部分:界定海外代购行为。为使本文有明确的研究对象,该部分将明确海外代购定义、分类。本文将海外代购局限为自然人通关代购,在此基础上,厘清我国代购通关各类商品应缴税款的征税规则。第二部分:探讨海外代购走私行为入罪认定相关问题。此章节作为文章的核心,首先从立法层面区分海外代购走私违法行为与海外代购走私犯罪行为,然后重点探讨海外代购行为入罪认定相关问题,即海外代购走私犯罪行为的实质违法性;代购者与被代购者是否属于共同犯罪;海外代购走私行为入罪是否需要以盈利为目的;海外代购走私犯罪行为人是否需要具备违法性认识,最后,探讨未来海外代购走私行为是否仍然需要以刑法予以打击。第三部分:分析此罪犯罪数额。首先梳理此罪犯罪数额变迁历史,然后就本罪犯罪数额提出质疑与完善建议,即针对自由贸易区的扩张是否需要提高入罪数额标准;是否需要区别规定走私普通货物罪与走私普通物品罪犯罪数额;《刑法》第153条第3款“未经处理”的具体含义;是否需要创新此罪犯罪数额规定方式。
[Abstract]:With the rapid economic development of our country, the public demand for quality of life presents a high quality and diversified trend. Since China joined the World Trade Organization in 2001, as one of its member countries, China has begun to implement the principle of free trade, gradually reduce all kinds of economic, service trade tariffs, further break down trade barriers, and actively integrate into economic globalization. However, compared with the developed countries in the world, China's foreign trade still presents many kinds of taxes, repeated taxation and excessive tax burden. As a product of modern economic globalization, overseas daigou, under the background of the heavy foreign trade tax burden in our country at present, meets the domestic people's demand for the low price of overseas commodities, and at the same time it can promote domestic electronic commerce. The development of logistics industry, solve the domestic employment pressure, pull the domestic economic prosperity. However, many overseas purchasing agents, driven by economic interests, take advantage of legal gaps, evade customs supervision and evade import duties, resulting in a serious loss of state tax and disrupting the order of the domestic market economy. For example, in 2011, the "Airhostess Li smuggling case" hit the whole country. Li declared "goods" as "articles" through fake reporting of the nature of imported goods. In the past few years, the evasion of import duties amounted to more than 80,000 yuan. The Beijing second Intermediate people's Court sentenced Li Mou to three years in prison at the second instance. However, the social effect of the judgment was weak, and the general public reaction was incomprehensible and unacceptable. At that time, a survey of the verdict by people's Daily online showed that 25. 1 percent of netizens even opposed the verdict. Therefore, it is necessary to conduct a detailed analysis on the overseas purchasing behavior, the crime of smuggling ordinary goods and articles and their relationship, so as to solve the misgivings that the current behavior of overseas purchasing constitutes the crime of smuggling ordinary goods and articles. This article will be discussed from the following four aspects: the first part: define the overseas purchasing behavior. In order to make this article have clear research object, this part will define and classify the overseas daigou. Based on the limitation of overseas purchase to natural person customs, this paper clarifies the tax rules of various kinds of goods in our country. The second part: discusses the overseas purchase smuggling behavior conviction related problems. This chapter as the core of the article, first from the legislative level to distinguish the illegal purchase of overseas smuggling and overseas smuggling crime, and then focus on the identification of overseas proxy buying related issues. That is to say, the illegal nature of the crime of smuggling abroad, whether the agent and the consignee belong to the joint crime, whether the crime of smuggling abroad should be for the purpose of profit; In the end, the author discusses whether the criminal law should still be used to crack down on the smuggling behavior of overseas daigou in the future. The third part: analyze the amount of crime. Firstly combing the history of the change of the amount of the crime, and then putting forward some questions and suggestions on the amount of the crime, that is, whether the expansion of the free trade area needs to raise the standard of the amount of the crime; Whether it is necessary to distinguish between the crime of smuggling ordinary goods and the amount of crime of smuggling ordinary goods; the specific meaning of "untreated" in article 153, paragraph 3, of the Criminal Code; and whether it is necessary to innovate the way in which the amount of the crime is prescribed.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D924.3

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