Research On The Crime Of Smuggling Refined Oil At Sea

In recent years,the crime of smuggling refined oil products by sea has been repeatedly prohibited,which not only seriously infringes on the customs supervision system of our country,but also causes great tax loss in our country.Therefore,in order to reduce the crime rate as soon as possible,the Supreme People’s Procuratorate,the Supreme People’s Court and the General Administration of Customs jointly issued the Meeting Minutes of the Symposium on Cracking down on the Smuggling of Finished Oil Products from Non-Customs Places(hereinafter referred to as the Meeting Minutes),making clear the attitude of strictly cracking down on the crime of smuggling of refined oil products by sea.Although the meeting minutes,do some results have been achieved in a short time,but at the same time,also appeared in the judicial practice of them obviously violates the criminal law basic principle of a legally prescribed punishment and is questionable for the defendant’s criminal lawsuit spirit,whether can increase the content of the defendant punishment is effective,applicable dispute.In particular,the most controversial legal issues are how to correctly calculate the evasure payable tax,how to identify the criminal form of attempted crime,how to identify the role of the captain in the joint crime.All the above problems directly affect the sentencing of the accused,so it has been a problem that must be solved in the theoretical and practical circles.In this thesis,Liang Foyi and other people through the sea smuggling of refined oil crime case as an example,combined with the existing criminal law theory and laws and regulations,the judicial status quo of the controversial legal issues in China’s practice is deeply analyzed,and through the analysis of the causes of the problems,put forward the corresponding countermeasures and suggestions.This thesis is divided into five chapters.The first chapter is an overview,defining the crime of oil smuggling by sea from three aspects: infringement of legal interests,crime methods and conviction and sentencing.This paper focuses on the background and influence of the promulgation of the minutes of the meeting,which affects the sentencing of the crime.The second chapter is to select Liang Foyi such as people smuggling refined oil cases involving crimes committed by sea as an example,through the case the opinions of the people’s court and the defendant in the defense,summarizes the current judicial practice in sentencing identified three controversial legal issues,namely the evasion tax calculation problem,the problem of attempted crime is determined and the captain’s role in a joint crime problem.The third chapter is based on the basic theory of criminal law,China’s current relevant legal provisions,the existence of three controversial legal issues in judicial practice for in-depth legal analysis.The fourth chapter is based on the purpose of promulgating the minutes of the meeting,and analyzes the causes of the three controversial issues from the perspective of the effectiveness of the minutes of the meeting and the existing inadequacies of the existing laws and regulations.The fifth chapter is combined with the analysis of the causes of the three legal disputes,put forward the corresponding countermeasures and suggestions to solve the problems.