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作 者:王懿敏 WANG Yimin
机构地区:[1]上海市第三中级人民法院刑庭
出 处:《海关法评论》2022年第1期407-421,共15页Review of Customs Law
摘 要:间接走私是刑法分则拟制的走私犯罪实行行为。刑法理论上,间接走私犯与直接走私犯属于对合犯。根据刑法分则条文,间接走私行为与直接走私行为适用相同罪名和法定刑,二者属于“同罪同刑”的对合犯类型。而在共同犯罪概念与界定上,大陆法系刑法理论与我国刑法规定、共犯理论存在差异,易引发司法实务中间接走私与共同犯罪的困惑。对此,笔者在分析对合犯与共同犯罪关系的基础上,提出如下法律适用建议:首先,间接走私作为对向性的共同犯罪,其犯罪形态应当按照单方行为的犯罪形态作独立评价;其次,一般情况下,间接走私不能适用刑法总则关于主从犯的规定,特殊情况下,间接走私可以有条件适用刑法总则关于主从犯的规定。Indirect smuggling is a criminal act specified in the specific provisions of the criminal law.In criminal law theory,indirect smuggling and direct smuggling belong to the category of opposing offense.Indirect smuggling and direct smuggling are subject to the same charges and statutory penalties,and they belong to the“same crime,same penalty”type of opposing offense.In the concept and definition of joint crime,there are differences between the criminal law theory of the civil law system and China's criminal law provisions and the theory of joint crime,which may lead to confusion between indirect smuggling and joint crime in judicial practice.In this regard,on the basis of the analysis of the relationship between opposing offense and joint crime,the author proposes the following legal application suggestions:Firstly,indirect smuggling,as a joint crime in the opposite direction,should be independently evaluated in accordance with the criminal form of unilateral acts;secondly,in general,indirect smuggling cannot be applied to the provisions of the General Provisions of the Criminal Law on the principal and accessory offender,but under special circumstances,indirect smuggling can be conditionally applied to the General Provisions of the Criminal Law on the provisions of the General Provisions of the Criminal Law on the principal and accessory offender.
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