“新监管模式”下加工贸易走私侦查机制研究  

A Study on the Investigation Mechanism ofSmuggling in Processing Trade under the “New Control Model”

作　　者：魏敏 Wei Min

机构地区：[1]吉林大学司法文明协同创新中心

出　　处：《海关与经贸研究》2024年第4期45-60,共16页Journal of Customs and Trade

摘　　要：在加工贸易科技含量不断提高、海关“新监管模式”运用的同时,加工贸易企业“主要行为”也随之调整。监管与走私的对抗壁垒始终存在,与时俱进研判侦查重难点,摸索行之有效的查案技巧,探索缉私信息化侦查机制建设显得尤为重要。本文先提出“新监管模式”之新体现在监管理念更新与工具升级两方面;据此推测“新监管模式”下,会出现传统违法行为的“非罪化”、走私操作行为的“去地域化”与“电子化”等特点;之后从规定、技术和操作三方面分析对应的走私案件查办重难点;最后在策略更新、方法归纳、技术改进、流程追踪四方面形成加工贸易走私犯罪案件中侦查机制的建设思路。With the enhanced application of sci-tech in processing trade and the application of the“new control model”of the customs,the“main behaviors”of processing trade enterprises have shifted accordingly.Barriers to confrontation between control and smuggling have always existed,and it is particularly important to keep pace with the times,study and judge the major and difficult points of investigation,explore effective investigation techniques,and the construction of an information-based investigation mechanism for anti-smuggling.This paper first proposes that the“new control model”is reflected in two aspects:the update of regulatory concepts and the upgrading of tools.Based on this,it is speculated that under the“new control model”,there will be emerging characteristics such as the“decriminalization”of traditional illegal acts,and the“de-regionalization”and“digitalization”of smuggling activities.The difficulties in the investigation and handling of the smuggling cases were analyzed from the three aspects of regulations,technology and operation.Finally,the construction of the investigation mechanism for smuggling in processing trade is developed in four respects:updating of strategies,method induction,technological improvement and tracking of process.

关 键 词：加工贸易 新监管模式 走私犯罪 侦查机制 联网监管 以企业为单元监管 

分 类 号：D631.2[政治法律—政治学] F752.68[政治法律—中外政治制度] D922.221[经济管理—国际贸易]