我国加入WTO后涉税走私犯罪对策研究

发布时间：2018-06-17 21:28

本文选题：我国 + 加入　；参考：《西南政法大学》2003年硕士论文

【摘要】： 我国于2001年11月加入WTO。由于WTO规则的实质是要求各成员国的政策、制度必须适应自由贸易所需要的透明度、平等性和市场准入。这与我国执行了多年的行政法律、法规有不少差异。而这些法律法规所制约的涉税走私犯罪也在加入WTO以后呈现出不同的特点和趋势。本文从五个方面对我国涉税走私犯罪进行了粗浅的研究。全文约三万字。第一部分：走私犯罪概述。从走私犯罪的概念、法律特征进行了论述。从刑法、海关法的角度，对走私犯罪做出了明确的界定，对其法律特征，特别是主观方面进行了分析和阐述。第二部分：我国走私犯罪概况。本部分主要分三个阶段阐述了建国以来走私犯罪概况，即计划经济阶段(1949-1978年)、经济转轨初期阶段(1978-1985年)、社会主义市场经济逐步发展阶段(1985年至今)。从走私犯罪的主体、渠道、手段等方面分析了走私犯罪的特点。第三部分：走私犯罪原因探析。从经济、社会、管理、执法等四方面，对走私产生的原因进行分析，同时对我国加入WTO前后走私犯罪的差异进行了比较研究。第四部分：我国加入WTO后走私犯罪的演变趋势。对比加入WTO前后我国有关法律法规的特点和WTO基本框架下规则的特点以及它们之间的差异，对我国涉税走私犯罪的演变趋势进行分析，提出了我国涉税走私犯罪在总体上将呈下降趋势，但在相当长的一段时期内某些方面的走私活动仍然会很突出。其主要原因是：一、由于我国是以发展中国家的身份加入WTO，在关税减让等方面有一定的优惠和照顾，即逐步降低关税，放开非关税限制等。从目前情况看，进口关税和增值税的综合税赋仍然停留在34％左右的较高水平，国家对进口工业品仍然增收17％的增值税，而美国等世界发达国家进口关税平均税率和增值税率在3-5％，综合税赋仅12％左右。这就导致同样的商品，在国内外不同市场上的价格，，仍然存在较大的差距。二、国家仍然对一些重要商品实行贸易管制(主要体现在配额管理、技术限制、原产地规则等方面)。三、国内的整体生产水平不高，对进口的需求量有增无减。因此，涉税走私犯罪并不会因我国加入WTO而快速下降，只是在走私的主体、走私的手法和走私的物品上有所变化。第五部分：涉税走私犯罪的对策。一、侦查对策。根据涉税走私犯罪。的特点，从海关监管环节和走私犯罪的流程方面加以研究，结合我国目前涉税走私犯罪侦查中的薄弱环节，着重提出了侦查线索的发现和收集，获取犯罪证据的基本方法，增强谋略意识，开展秘密侦查，充分利用现代科学技术，提高侦查水平等对策.二、法律对策.结合《中华人民共和国刑法》、《中华人民共和国海关法》实施几年来的办案实践，对现行适用的法律法规，包括规章制度进行分析研究的基础上，为适应加入wTO后的要求，提出了完善、补充、修订法律法规的见解。三、其他对策。阐述了我国必须在提高生产力水平、放宽贸易管制、限制地方保护主义、加强综合整治和加大海关监管力度上有所作为等综合性的对策。
[Abstract]:Since China joined the WTO. in November 2001, since the essence of the WTO rule is to demand the policy of all Member States, the system must adapt to the transparency, equality and market access required by free trade. This has a lot of differences with the administrative laws and regulations that have been implemented for many years in our country, and the tax smuggling crimes restricted by these laws and regulations are also in the WTO. There are different characteristics and trends. This article makes a superficial study of China's tax smuggling crime from five aspects. The whole text is about thirty thousand words.
The first part: the outline of smuggling crime. From the concept of smuggling crime, the legal characteristics are discussed. From the angle of the criminal law and the Customs Law, the smuggling crime is clearly defined, and its legal characteristics, especially the subjective aspects are analyzed and expounded.
The second part: the general situation of smuggling in China. This part mainly describes the general situation of smuggling since the founding of the people's Republic of China in three stages, namely, the planned economy stage (1949-1978 years), the initial stage of economic transition (1978-1985 years), the stage of the gradual development of the socialist market economy (1985 to today). The characteristics of smuggling.
The third part: the analysis of the causes of smuggling. From the four aspects of economy, society, management and law enforcement, this paper analyzes the causes of smuggling, and makes a comparative study on the differences of smuggling crimes before and after China's entry into WTO.
The fourth part: the evolution trend of smuggling crime after China's entry into the WTO. Compared with the characteristics of relevant laws and regulations in China before and after the accession to WTO and the characteristics of the rules under the basic framework of WTO and the differences between them, the trend of the evolution of China's tax related smuggling crime is analyzed, and it is proposed that the general trend of tax smuggling in China will be declining in general. However, in a very long period of time, some aspects of smuggling will still be very prominent. The main reasons are: first, because China is a developing country to join the WTO, there are certain preferential and care in tariff concessions, that is, gradually reducing tariffs and opening non-tariff restrictions. From the present situation, import tariffs and value-added tax. The comprehensive tax still stays at a high level of about 34%. The state still increases the value-added tax of 17% of the imported industrial products, while the import tariff and value-added tax rate of the developed countries such as the United States and other developed countries are at 3-5%, and the comprehensive tax is only 12%. This leads to the same commodity, and the price in different markets at home and abroad still exists. Two, the country still has trade controls on some important commodities (mainly in terms of quota management, technical restrictions, rules of origin, etc.). Three, the overall production level in China is not high and the demand for import increases. Therefore, the crime of tax related smuggling does not decline rapidly because of China's entry into the WTO, but it is only the owner of smuggling. Smuggling and smuggling of goods have changed.
The fifth part: the Countermeasures of tax related smuggling crime.
The characteristics are studied from the aspects of customs supervision and the process of smuggling crime.
The weak link in the investigation of tax related smuggling crime focuses on the discovery and collection of investigation clues.
We should take the basic methods of criminal evidence, enhance strategic consciousness, carry out secret investigation, and make full use of modern science.
Learning technology, improving the level of investigation and other countermeasures. Two, legal countermeasures. Combined with "People's Republic of China punishment"
In the past few years, the implementation of the Customs Law of the People's Republic of China has been applied to the existing law.
On the basis of analysis and study of laws and regulations, including rules and regulations, in order to meet the requirements after joining the wTO,
Put forward the views of perfecting, supplemented and revising laws and regulations. Three, other countermeasures.
We must increase productivity, relax trade controls, restrict local protectionism, and strengthen comprehensive improvement.
And comprehensive measures to increase customs supervision.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：D917.6

【引证文献】