Research On The Crime Of Smuggling Ordinary Goods And Articles By Overseas Purchasing

The overseas purchasing has brought many conveniences to our life and promoted the economic development of our country.However,behind its prosperity,there are many legal issues that need to be regulated by criminal law.This article studies the crime of smuggling ordinary goods and articles by overseas purchasing in the following aspects.Firstly,we define the basic problems of the crime of smuggling ordinary goods and articles by overseas purchasing.The overseas purchasing is defined and divided into profit purchasing and non-profit purchasing,direct mail purchasing and non-direct mail purchasing,spot purchasing and non-spot purchasing.The definition of the crime of smuggling ordinary goods from overseas means that people who buy goods on their behalf evade customs supervision and smuggle ordinary goods and articles by means of evading customs duties,such as false reporting of the nature of the goods,reporting the value of the goods at a low level,and not declaring their entry into the country.The amount to be paid for evading is large.It has the characteristics of strong concealment of smuggling,special identity of subject and small amount of smuggling.Secondly,we study the subjective and objective characteristics of the crime.Subjective speaking,the crime includes both direct and indirect intent;"knowing" can be presumed and refuted;the understanding of illegality should be based on the theory of restriction and the theory of possibility as a supplement.On the Objectively side,the harmful behaviors of the crime include the nature of the false declaration of the goods,the low value of the goods,the non-declaration of the entry of the goods.The amount payable shall be differentiated according to the goods and articles,and shall be levied separately according to the rules for levying the import duty on goods and the rules for levying the import duties of goods.Thirdly,we have a study of the difficult problems in the form of this crime.On the issue of accomplice,the purchaser is not the accomplice of the crime,and it should be a positive expression for "collusion".In the stop form,it is clear that the crime has uncompleted form."Start" should be combined with subjective and objective comprehensive judgment to start the implementation of false report or through the non declaration channel as the starting point.The standard of accomplished offense should be judged by the harmful results of the amount of tax payable and the failure to be implemented as an accomplished judgment Standard.Finally,we study the difficult problems in sentencing application of the crime.The determination of the amount of smuggling of this crime applies from the old and light principle,and the reconnaissance organ should be added as another authorized subject,and "the amount of evasion should be untreated",which should be understood as "without administrative treatment or criminal treatment".In the measurement of penalty for joint smuggling between natural persons and units,the amount of participation should be used to determine the amount of crime.The cognizance of the nature of the accomplice of the natural person and the unit is determined according to its role.For the nature of natural person and unit accomplice,according to its role respectively identified.