Study On The Application Of Criminal Law In Cross-border Purchase Of Smuggling

With the increasingly rapid economic globalization and the rapid development of ecommerce industry,cross-border purchasing as a new thing quickly occupied the market,and showed a blowout development,it’s a huge commercial value.But the apparent prosperity has led to the neglect of some potential problems in the industry.The most serious problem is that a large number of people engaged in cross-border purchasing business,in order to obtain the price advantage,by purchasing the name of the real smuggling.By evading customs supervision and evasion of customs duties,they can purchase goods from outside the country,so as to seek profits higher than the difference between domestic and similar products.This kind of smuggling disturbs the entry supervision order of our country’s customs,resulting in the improper reduction of tax revenue in our country and seriously harms the national interests.Under this trend,cross-border purchasing has gradually become a new pattern of smuggling crime.In addition,because there is no special regulation of cross-border purchasing laws and regulations in our country at present,the industry can not get the restriction and supervision,which is basically in a disordered state of development.Therefore,it is particularly important to accurately define the nature of smuggling activities in the process of cross-border purchasing and to crack down on cross-border purchasing and smuggling activities.Therefore,this article mainly discusses the content of cross-border purchasing from the following five aspects :The first part gives an accurate definition of cross-border purchasing behavior.It includes specific concepts and types of analysis.That is to say,cross-border purchasing agents purchase designated commodities from commodity sellers outside the territory according to the authorization of domestic consumers,and the purchasing agents buy overseas commodities in advance and carry them to the territory,and then sell it to domestic consumers.According to different classification according to,divided into acquaintances,non-acquaintances crossborder purchasing;profit,non-profit cross-border purchasing;spot purchasing,non-spot purchasing;direct mail,non-direct mail cross-border purchasing and so on.The second part is the overview of the current situation of cross-border purchasing industry and the reasons for its development.At present,cross-border purchasing industry is developing rapidly,but there are also market chaos such as tax evasion,the quality of goods can not be guaranteed,and bad competition.The innovation and development of Internet technology has broken many restrictions of cross-border trade in the past and provided convenience for cross-border purchasing.The huge domestic consumer market,consumers’ demand for cross-border commodities,purchasing goods and price advantages are obvious,these factors have greatly promoted the continuous development of cross-border purchasing industry in China.The third part,the relevant provisions of the existing laws and regulations on cross-border purchasing.The relevant provisions of the customs department,mainly including " personal use " and " reasonable quantity " as the standard of the nature of the entry commodity,and adopt different tax rules in the content and method of taxation.As the object of cross-border purchasing and smuggling is usually the common goods and articles that the state allows free entry and exit,the cross-border purchasing agent acts as a domestic consumer to purchase foreign goods for the domestic consumers who need it,in violation of customs laws and regulations,and evading the supervision and administration of the customs,the crime of smuggling ordinary goods and articles is usually established when the standards of crime are reached.The fourth part,the focus of controversy on the application of criminal law on cross-border purchasing smuggling.This kind of smuggling activity has the legal interest violation,and its harm behavior mainly displays the commodity nature,the newspaper low commodity value,the entry does not declare and so on,and the profit goal is not necessary to constitute the important document.In handling cross-border smuggling cases,if the tax rate changes,the amount of tax evasion should be calculated according to the principle of " from the old and the lighter.".The amount of tax payable on multiple occasions is not dealt with,and it shall be deemed to be without criminal treatment.From the aspect of punishment,the penalty allocation for the unit cross-border purchasing is lighter than that of the natural person.The fifth part is the perfection of the path of the criminal law applicable to cross-border purchasing and smuggling.It is suggested that we should perfect it from two aspects,that is,the standard of incriminating crime and the allocation of punishment,and we should further improve the threshold amount of the crime of smuggling ordinary goods and articles,and identify it according to the different objects of smuggling the amount of crime committed.In terms of penalty allocation,it is necessary to rationalize the legal punishment of this crime,balance the criminal responsibility of the unit and the natural person to establish the crime,and add the types of punishment for this crime.