Practical Research On Some Problems Of “Tour” Smuggling Crime

Smuggling crime,a kind of economic crimes,refers to the crime committed by escaping the country’s management of international trade in an attempt to seek illegal profits,which consequently resulting in the losses of national tax revenue,disturbance of the socialist market economy order and destruction of the socialist legal system.As time goes by,new approaches and trends of smuggling crimes,such as "tour" smuggling crimes,are constantly emerging,which undoubtedly causes difficulties in judicial practice to some extent.Therefore,focusing on this topic,the thesis initially quotes the term "tour",a habitual title in the smuggling industry in the coastal areas of Guangdong Province,and defines "tour" smuggling crime as any smuggling crime committed by using the approach of "tour".The thesis also clearly defines the concept of "tour" smuggling crime."tour" smuggling is composed of a series of behaviors in the cycle of exit,entry and exit.Therefore,apart from the smuggling crime,"tour" smuggling definitely involves other illegal crimes,such as the crime of cheating export tax refund.According to the current criminal laws of our country and its relevant judicial interpretation,there are a series of problems in carrying out judicial practice in accordance with the specific provisions on filing jurisdiction,trial jurisdiction and punishment principle of smuggling involving other crimes.Based on the fundamental theory of criminal laws and from the perspective of judicial practice,the thesis puts forward several feasible approaches to "tour" smuggling crime,including expanding the criminal jurisdiction of the customs anti-smuggling department involved,designating special courts to have direct jurisdiction over criminal smuggling cases and applying the principle of combined punishment for several crimes to smuggling crimes similar to "tour" smuggling and those involving other criminal crimes.The thesis is written in the hope of providing the legislation department involved with some references for solving some problems in judicial practice.