走私犯罪所得的界定及关联问题研究  

A Study on the Definition and Related Problems of the Proceeds from Smuggling Crime

作　　者：周宜俊 ZHOU Yijun

机构地区：[1]上海市委政法委法治处

出　　处：《海关法评论》2022年第1期353-365,共13页Review of Customs Law

摘　　要：走私犯罪所得就是指实施走私犯罪的违法所得。从违法所得源于犯罪行为、有别于其他涉案财物以及走私犯罪的经营型犯罪特征、法定犯属性等角度分析,可以得出走私犯罪的违法所得既不是走私的货物、物品,也不是走私偷逃的税款,而是走私犯罪所获取的非法利润。走私犯罪源起于购进走私货物,终于销售走私货物。因此,销售走私货物是走私行为人获取违法所得的必然行为,不构成掩饰、隐瞒走私犯罪所得的洗钱犯罪。但在销售走私货物的过程中提供资金账户,或者帮助转账、支付结算或者跨境转移资产,若是犯罪所得产生后的掩饰、隐瞒行为,有可能构成洗钱犯罪。既与走私行为人通谋参与走私犯罪,又掩饰、隐瞒走私犯罪所得,同时构成走私罪和洗钱罪的,应当数罪并罚。在自洗钱入罪的背景下,帮助洗钱者与走私行为人可能构成洗钱罪的共犯,应结合其地位作用、非法获利等情况准确区分主从犯。The proceeds from smuggling crime refers to the illegal gains from smuggling crime.From the perspective of the illegal gains derived from criminal acts,differences from other property involved,the characteristics of business-oriented crime and the attributes of legal offenders of smuggling crime,it can be concluded that the illegal gains from smuggling crime is neither smuggled goods and articles,nor taxes evaded by smuggling,but the illegal profits obtained by smuggling crime.The crime of smuggling originates from the purchase of smuggled goods and finally the sale of smuggled goods.Therefore,selling smuggled goods is an inevitable act for smugglers to obtain illegal income,which does not constitute the crime of money laundering to cover up and conceal the proceeds of smuggling crime.However,the smuggler provides a capital account in the process of selling smuggled goods,or helps with transfer,payment and settlement or cross-border transfer of assets,the concealment or concealment of the proceeds of crime may constitute a crime of money laundering.Whoever not only conspires with the smuggler to participate in the smuggling crime,but also conceals and conceals the proceeds of the smuggling crime,which constitutes the crime of smuggling and the crime of money laundering,shall be punished for several crimes.In the context of self laundering,helping money launderers and smugglers may constitute accomplices in the crime of money laundering.We should accurately distinguish the principal and accessory offenders in combination with their status,role and illegal profits..

关 键 词：走私犯罪 违法所得 走私货物 偷逃税款 非法获利 

分 类 号：D924.3[政治法律—刑法学] D922.221[政治法律—法学]