海外代购型走私罪若干问题研究  

Study on Some Problems of the Crime of Smuggling by Purchasing on Behalfof Overseas Agents

作　　者：蒋帛婷 JIANG Bo-ting(School of Law,Tongling University,Tongling,244000,Anhui)

机构地区：[1]铜陵学院法学院,安徽铜陵244000

出　　处：《蚌埠学院学报》2020年第3期92-95,共4页Journal of Bengbu University

摘　　要：海外代购作为一种以互联网为平台的快捷型电子商务,受到消费者的青睐,为了追求更多的利益,以偷逃关税为主的走私犯罪模式正在迅速增长。现有关海外代购型走私罪既遂的时间点问题,由于通关后查获难等原因,司法解释将犯罪既遂规定为:“只要在海关现场被查获的。”这一规定重视了实务上的考量,却忽略了走私罪的本质。从罪责刑相适应原则出发,面对不同的走私犯罪模式、行政从属性的影响,应当采取适度自由刑,并辅以罚金刑及增设资格刑对走私犯罪进行处罚,才能够真正做到不枉不纵,罚当其罪。As a fast E-commerce platform based on the Internet,overseas purchasing is favored by consumers.In order to pursue more interests,the smuggling crime mode,which mainly focuses on tariff evasion,is growing rapidly.At present,as for the time point of the completion of the crime of overseas purchasing smuggling,due to the difficulty of seizure after customs clearance and other reasons,the judicial interpretation stipulates that the completion of the crime is“as long as it is seized at the customs site”,which attaches great importance to practical considerations,but ignores the essence of the crime of smuggling.Based on the principle of suiting criminal responsibility and punishment,in the face of different patterns of smuggling crime and the influence of administrative subordination,it is necessary to adopt appropriate free punishment,supplemented by fine punishment and additional qualification punishment to punish smuggling crime,so as to truly achieve the goal of“no abuse,no punishment”.

关 键 词：海外代购 走私罪 犯罪形态 行政从属性 

分 类 号：D924.3[政治法律—刑法学]