走私犯罪中相关掩饰、隐瞒类行为的司法认定分析  

Analysis of Judicial Determination of the Acts Related to Covering up and Concealment in the Smuggling Crime

作　　者：聂文峰[1] Nie Wenfeng

机构地区：[1]上海市人民检察院第三分院(铁检分院)第二检察部

出　　处：《海关与经贸研究》2021年第4期81-89,共9页Journal of Customs and Trade

摘　　要：与走私犯罪相关的掩饰、隐瞒类行为的罪名包括掩饰、隐瞒犯罪所得、犯罪所得收益罪、洗钱罪、窝藏、转移、隐瞒毒品、毒赃罪;前者是普通罪名,后二者系特殊罪名。走私犯罪具有特殊性,上述行为的认定须结合构成要件符合标准、犯罪对象标准、时间标准、主观故意标准。走私普通货物、物品后又销售的,不宜认定为洗钱罪。间接购私的,应根据主观明知,分别以洗钱罪、掩饰、隐瞒犯罪所得罪认定。在自洗钱行为入罪后,对于走私后又自洗钱的,应当数罪并罚。The accusations related to the acts of covering up and concealment in smuggling include the crime of covering up and concealing the illegally obtained proceeds and the incomes derived therefrom,money laundering,and concealing,transferring and hiding drugs and dirty money generated therefrom.The first crime is a common accusation,while the last two are special accusations.Smuggling crime has its own particularities.Thus the determination of the acts mentioned above should be based on the standards in terms of conformity of constructive conditions,objects of crime,time and subject intent.The smuggling of common goods and articles and the subsequent sales should be determined as crime of money laundering.Indirect purchase of smuggled goods should be determined as crime of money laundering or crime of covering up and concealing the illegally obtained proceeds accordingly in light of subject intent.If the offence of self-laundering of money after smuggling is established,combined punishment on several offences can be applied.

关 键 词：走私犯罪 掩饰隐瞒 洗钱犯罪 司法认定 

分 类 号：D92[政治法律—法学]