摘要
近年来,司法实践中关于走私珍贵动物制品的价值认定标准不尽合理,存在一些争议,由此也最终导致量刑上的不均衡。基于走私珍贵动物制品案件中珍贵动物制品的价值是据以立案、定罪量刑的标准,为追求法律效果与社会效果的平衡,确定珍贵动物制品统一的价值认定标准具有重要意义。通过对走私珍贵动物制品的理解、价值鉴定以及价值认定中的特殊问题进行梳理、归纳与分析,以期从根本上解决司法实践中立案、量刑平衡与统一问题。
In recent years,there are some disputes about the unreasonable criterion of value determination of smuggling precious animal products in judicial practice,which eventually leads to the imbalance of measurement of penalty.Based on the fact that the value of precious animal products is the criterion of accreditation,conviction and penalty on smuggling precious animal products,this paper attempts to sort out,summarize and analyze the comprehension,value appraisal and special problems of value determination of smuggling precious animal products to pursue the balance between legal effect and social effect,to unify the criterion of value determination of precious animal products,to help fundamentally solve the unity and balance of accreditation and impose penalty in judicial practice.Seeing that the quantity of precious animals is criterion of imposing penalty of smuggling precious animals and the value of precious animal products is criterion of imposing penalty of smuggling precious animal products,this paper will not discuss the issue of value determination of smuggling precious animals.
作者
张严锋
罗晓梅
Zhang Yanfeng;Lxo Xiaomei
出处
《海关法评论》
2020年第1期201-215,共15页
Review of Customs Law
关键词
走私珍贵动物制品
价值认定
定罪量刑
smuggling precious animal products
value determination
conviction and sentencing
