离岛免税政策下的“套代购”走私治理研究——以利益平衡为视角  

Research on the Control of"Surrogate Purchase"Smuggling Under the Off-Island Duty-Free Policy:A Perspective of Interest Balance

作　　者：陈小彪[1] 唐澍蓉 CHEN Xiao-biao;TANG Shu-rong(School of Law,Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]西南政法大学法学院,重庆401120

出　　处：《海南开放大学学报》2025年第1期8-15,共8页Journal of Hainan Open University

基　　金：2020年国家社会科学基金项目“自由贸易试验区商事主体违规风险及其法律治理研究”(项目编号:20BFX125)。

摘　　要：离岛免税购物市场蓬勃发展,“套代购”走私等问题也随之产生。有关部门针对“套代购”走私秉持严厉打击立场,但未充分考虑到现有离岛免税相关政策之下,走私者违法犯罪门槛、消费者消费需求以及经营者市场充分扩大的问题,造成利益失衡的情况。“套代购”走私治理需注重利益平衡,使国家税收利益、消费者消费需求、经营者经营市场等各方利益得到兼顾,既要继续打击职业“套代购”走私犯罪团伙,也要限制非职业“套代购”走私者入罪,同时从源头入手继续深化改革离岛免税政策。The off-island duty-free shopping market is experiencing rapid development,accompanied by emerging issues such as"surrogate purchase"smuggling.Relevant authorities have adopted a stringent stance in cracking down on"surrogate purchase"smuggling.However,they have not fully taken into account the lowered threshold for illegal activities,unmet consumer demands,and insufficient market expansion for operators under the current policy framework,thus leading to an imbalance of interests.The governance of"surrogate purchase"smuggling needs to focus on balancing interests,ensuring that the tax revenue interests of the state,consumer demands,and business market expansion are all adequately addressed.This requires not only continued efforts to combat professional smuggling syndicates but also restrictions on criminalizing nonprofessional offenders.Simultaneously,reforms to the offshore duty-free policy should be further deepened to mitigate the problem at its source.

关 键 词：离岛免税政策 “套代购”走私 走私治理 利益平衡 

分 类 号：D924[政治法律—刑法学]