海南离岛免税政策下“套代购”走私犯罪治理研究  

A Study on the Governance of Smuggling Crimes of“Purchasing through Agents”under the Tax Exemption Policy in Hainan Outlying Islands

作　　者：吉洋杉 杜修品 JI Yangshan;DU Xiupin(NANJING Police University,Nanjing 210023,China;Anti-smuggling Bureau of Nanjing Customs,Nanjing 210001,China)

机构地区：[1]南京警察学院,南京210023 [2]南京海关缉私局,南京210001

出　　处：《北京警察学院学报》2024年第4期76-84,共9页Journal of Beijing Police College

摘　　要：自2011年海南离岛免税政策正式实施以来,经历多次调整,免税力度不断加大。2018年探索在海南建设中国特色自由贸易港,海南开放水平不断提高。但与此同时,衍生出利用他人离岛免税购物资格与额度购买免税商品转而在国内市场销售牟利的新型走私犯罪,即“套代购”走私犯罪。为此,通过多案例研究方法,从走私对象、走私形式、犯罪主体以及涉税金额等四个方面构建典型案例指标,并据此筛选中国裁判文书网中典型“套代购”走私犯罪案件进行研究,总结“套代购”走私犯罪特点,分析打击该类走私犯罪的难点,进而提出治理“套代购”走私犯罪的对策,旨在进一步打击走私,为海南自贸港健康发展提供借鉴与参考。In 2011,the offshore duty-free policy on Hainan Islands was officially implemented,which has been continuously increased through multiple adjustments.In 2018,we explored the construction of a free-trade port with Chinese characteristics in Hainan,which has been elevating the level of openness in Hainan.However,a new type of smuggling crime has emerged that involves using other people’s offshore duty-free shopping qualifications and quotas to purchase duty-free goods and sell them for profit in the domestic market,namely Hainan offshore duty-free“purchasing through agents”smuggling crimes.This article adopts a multi-case study method,and constructs typical case indicators from four aspects including smuggling targets,smuggling forms,criminal subjects,and amount of tax evasion,then selects typical“purchasing through agents”smuggling crime cases from China Judgements Online,summarizes the characteristics of“purchasing through agents”smuggling crime,identifies the challenges in combating such smuggling crimes based on these characteristics,and proposes governance strategies to tackle“purchasing through agents”smuggling crimes,eventually aiming to cracking down on smuggling and ensuring the healthy development of the Hainan Free Trade Port.

关 键 词：海南自由贸易港 离岛免税政策 “套代购”走私犯罪 

分 类 号：D924.3[政治法律—刑法学] D631.2[政治法律—法学]