离岛免税“套代购”的刑法定性研究  

A Qualitative Analysis of Smuggling Through Offshore Duty-Free Channels in Terms of Criminal Law

作　　者：李佳男 

机构地区：[1]海南大学法学院 [2]海南大学金融刑法研究中心

出　　处：《海关与经贸研究》2024年第5期56-72,共17页Journal of Customs and Trade

基　　金：2024年度海南省哲学社会科学规划课题“大数据背景下离岛免税‘套代购’走私犯罪形态及社会治理研究”[课题编号:HNSK(ZC)24-217];2021年度海南省教育厅研究生创新科研课题“海南自由贸易港离岛免税走私犯罪问题研究”(课题编号:Qhyb2021-14)。

摘　　要：离岛免税“套代购”是以“离岛免税购物资格与额度”为中心的新型走私样态,在罪行构造上,可拆解为“套购”与“销售”两大环节。就行为定性而言,套购环节构成《中华人民共和国刑法》(以下条文均指该法条文)第153条的走私普通货物罪,而非无罪;销售环节另构成第225条的非法经营罪,而非第154条的走私普通货物罪,第191条的洗钱罪,抑或第312条的掩饰、隐瞒犯罪所得、犯罪所得收益罪,且第225条的非法经营罪具有截堵漏洞的功能。两罪既不符合牵连犯的构造,也不符合“共罚的事后行为”的构造,不应评价为一罪,而应数罪并罚。就既遂标准而言,套购环节构成的第153条的走私普通货物罪是以“偷逃应缴税额”为结果要素的结果犯,既遂标准为“购买行为完成”时,而非“在海关监管现场被查获”时,抑或“申报行为实施完毕”时;销售环节构成的第225条的非法经营罪为行为犯,既遂标准为“非法经营行为完成”时。Smuggling through offshore duty-free channels represents a new form of smuggling,centered on the eligibility and quotas for offshore duty-free shopping In terms of criminal structure,the process can be divided into two main stages:“arbitrage”and“sales”The arbitrage stage violates Article 153 of the Criminal Law,not innocence,while the sales stage violates Article 225,not Article 191 or Article 312 The two crimes do not conform to the structure of an implicated offense or the struc-ture of“joint punishment after the fact behavior”,and therefore should not be treated as a single crime but punished as multiple offenses Additionally,the crime under Article 153 is a result offense based on the element of“evading the payable tax amount”with the completion standard being“the purchase is completed”,while the crime under Article 225 is considered as an act offense,with the completion standard being“the illegal business operation is completed”.

关 键 词：离岛免税 套代购 走私 走私普通货物罪 非法经营罪 洗钱罪 

分 类 号：D924.3[政治法律—刑法学]