走私香烟入境后又予以销售的罪数认定与职能管辖问题研究  

A Study on Determination of the Number of Offenses and Jurisdiction on the Crime of Smuggling and Selling Cigarettes

作　　者：聂文峰 金华捷[2] Nie Wenfeng;Jin Huajie

机构地区：[1]上海市人民检察第三分院公诉处 [2]上海市人民检察院第三分院公诉处

出　　处：《海关与经贸研究》2019年第4期82-89,共8页Journal of Customs and Trade

摘　　要：关于走私香烟入境后又予以销售的罪数认定有想象竞合犯、牵连犯、数罪并罚三种观点。罪数认定中,一行为与数行为的判断应当以构成要件为依据。牵连关系的界定须结合牵连犯在罪数形态中的定位。走私香烟入境后又予以销售应当数罪并罚。海关侦查部门对于走私犯罪后续的非法经营行为具有侦查管辖权。The number of offenses in the crime of smuggling and selling cigarettes can be determined in light of imaginative joinder of offenses,implicated offense and combined punishment for several offenses.During the process of the determination,the judgment on one or several acts should be based on the constitutive elements,and the decision on the implication should take into account the implicated offender’s position in the shape of quantity in crime.Smuggling and selling cigarettes should be punished by combining several offenses.Customs detection offices have the jurisdictions to detect the illegal activities subsequent to the crime of smuggling.

关 键 词：走私犯罪 非法经营罪 数罪并罚 职能管辖 

分 类 号：D924.3[政治法律—刑法学]