离岛免税走私财产罚中的“行刑倒挂”:症结、根源与出路——以没收制度为中心展开  

The crux,root and outlet for the dysfunction between the criminal penalty and the administrative penalty in the penalties for the smuggling goods through the offshore duty-free channels:a focus on the confiscation system

作　　者：刘荣 李佳男 LIU Rong;LI Jianan(Law School,Hainan University,Haikou 570228,China)

机构地区：[1]海南大学法学院,海南海口570228

出　　处：《海南大学学报（人文社会科学版）》2024年第6期92-101,共10页Journal of Hainan University （Humanities & Social Sciences）

基　　金：国家社会科学基金项目(20BFX158)。

摘　　要：离岛免税走私财产罚中的“行刑倒挂”现象只是走私行刑罚则体系失调的一个“剪影”,已经殃及走私防控的整体效果与全国海关改革的进程。究其原因,表层矛盾在于离岛免税走私中行刑没收范围的倒错,深层矛盾则在于非禁限物的行刑没收制度与海关改革以及税收法律关系的明显背离。为此,应借鉴域外禁限物与非禁限物区分的二元模式,以税收法律关系为中心修正现行法中关于非禁限物没收的相关规定。对于海南自由贸易港而言,当前较为“经济”的方案为借由自由贸易港立法变通权率先在即将出台的《海南自由贸易港反走私条例》中作变通性规定,以先行“试验”的方式检验新罚则体系的效能,为海南自由贸易港未来的封关运作及全国海关改革迈入3.0时代积累经验。The dysfunction between the criminal penalty and the administrative penalty in the penalties for the smuggling goods through the offshore duty-free channels,as a typical case in the smuggling penalty system,has brought disaster to the entire effect of smuggling prevention and control,and hindered the progress of na-tional customs reform.The root cause lies in the perversion of the scope of the administrative and criminal confiscation in the smuggling through the offshore duty-free channels,while the deeper reasons are that the execution system of confiscating the non-prohibited items substantially deviates from the customs reform and the tax-law nexus.In this regard,the overseas binary model of distinguishing the prohibited items from the non-prohibited ones should be used for reference,and the tax-law nexus can be treated as the center to revise the relevant provisions on the confiscation of non-prohibited items in the existing law.For Hainan Free Trade Port,a more"economical"solution is to take the lead in making some flexible provisions in the forthcoming Anti-smuggling Regulations of Hainan Free Trade Port by means of the modification rights of legislation in Hainan Free Trade Port.Furthermore,a pilot"trial"can be made to test efficiency of the new penalty system so as to gather experience for the customs clearance in Hainan Free Trade Port in the future and the entry of national customs reform into 3.0 era.

关 键 词：离岛免税 走私 行刑倒挂 没收 

分 类 号：D924.3[政治法律—刑法学]