论走私罪认定的特殊性和规律性——以两高司法解释为背景  

On Distinctiveness and Rules of the Determination of Smuggling Crime——Against the Backdrop of New Judicial Interpretation by “Supreme Court and Procuratorate”

作　　者：陈晖[1] 

机构地区：[1]上海海关学院

出　　处：《海关与经贸研究》2014年第6期10-21,共12页Journal of Customs and Trade

基　　金：上海市教委科研创新项目(人文社科类)"从罪刑均衡的实证分析看走私普通货物物品罪的立法完善"(项目编号2312039)

摘　　要：两高司法解释对走私罪的认定和处罚进行新的规定,从刑法角度分析可以看到走私罪在单位犯罪定罪量刑的标准、认识错误、既遂未遂和共同犯罪的认定和处理上与其他犯罪比较有特殊之处;从海关法角度分析,刑法对禁止进出口货物物品和限制进出口货物物品概念,珍贵动物、珍稀植物、古生物化石等禁止类物品概念,以及对"海关法"的理解均与海关法存在差别。走私罪认定的一般规律应分别从刑事政策、罪刑均衡、实质解释论立场、走私行为的本质、市场经济活动规律来把握。The ＂Supreme Court and Procuratorate＂ have given new interpretation to the determination and penalty of the smuggling crime. From the perspective of criminal law, the smuggling crime has its own distinctive features as compared with other crimes in terms of determining and handling the conviction standards, mistake of law, committed or attempted and accomplice. Perceived from Customs laws, the criminal law deviates from Customs laws in understanding the definition of prohibited and restricted goods, and such prohibited articles as rare flora and fauna and ancient fossils, as well as the term of ＂Customs laws＂ . The common rules of determining smuggling crime should be approached respectively from criminal policies, balance between crime and penalty, substantive interpretative theory and the rules of market economic activities.

关 键 词：走私罪 司法解释 认定 

分 类 号：D924.36[政治法律—刑法学] D926[政治法律—法学]