逃汇行为主体的刑法适用  

Applicability of Criminal Law to the Subjects of Foreign Exchange Evasion

作　　者：徐紫麟 任尚肖 Xu Zilin;Ren Shangxiao(People's Procuratorate of Pudong New Area,Shanghai 200135,China)

机构地区：[1]上海市浦东新区人民检察院第七检察部,上海200135

出　　处：《上海公安学院学报》2022年第6期59-65,共7页Journal of Shanghai Police College

摘　　要：《刑法》第190条将逃汇罪的行为主体限定为公司、企业或者其他单位,导致自然人实施逃汇行为的或者自然人为逃汇而设立公司实施行为的不能认定为逃汇罪。《最高人民法院关于审理单位犯罪案件具体应用法律有关问题的解释》规定了排除适用“单位犯罪”的情形,以否定式规范确立“单位犯罪”独立价值。虽然单独对自然人无法以逃汇罪归责,但可以骗购外汇罪进行评价,进而实现对法益的充分保护和行为的完整评价。The subject of foreign exchange evasion in Article 190 in the Criminal Law is restricted to companies,enterprises or other units.Accordingly,those as natural persons to commit foreign exchange evasion or those who set up companies for the purpose of foreign exchange evasion cannot be convicted of such crime.The Interpretation of the Supreme People’s Court on Issues Related to the Specific Application of Law in Trying Corporate Crime stipulates that the application of"corporate crime"is excluded,and the independent value of"corporate crime"is established in a negative manner.Although it is impossible to impose the foreign exchange evasion on natural persons,it can be judged as foreign exchange fraud so as to protect legal interests and complete the whole process of assessment.

关 键 词：逃汇罪 骗购外汇罪 单位犯罪 自然人犯罪 

分 类 号：D917.6[政治法律—法学]