摘要
一年内三次走私入刑是立足于严厉打击小额惯常性走私行为的需要,是《刑法修正案(八)》关于走私普通货物、物品罪修改的一个亮点。"一年内"系指"行为年",三次走私的对象应当都是普通应税货物、物品,其量罚中的"偷逃应缴税额"应指第三次走私偷逃的应缴税款,国家重点口岸"水客"走私的对象绝大多数属于货物。不论走私数量多少,一年内三次走私就可以入刑与刑事立法的节俭性相悖,可以通过理性实践弥补立法的不足。
Those who commit three times of smuggling within one year will be subj ect to criminal punishment.This provision is based on the need to crack down on habitual smuggling of small amounts of goods.It is a highlight of the 8th Amendment to the Criminal Law,in which the previous provisions on smuggling of common goods and articles are modified.The period,“within one year”,begins with the day when the first smuggling is conducted.The i-tems of three times of smuggling should be common dutiable goods or articles.In the determi-nation of punishment,“Customs duties payable”only refers to the amount of duties evaded in the third smuggling.In the key ports of China,most smuggled items are goods.The provision of criminal punishment for three times of consecutive smuggling within one year contradicts the principle of economy in the legislation of Criminal Law.However,this shortcoming can be compensated by rational practice.
出处
《海关与经贸研究》
2014年第3期68-75,共8页
Journal of Customs and Trade
关键词
走私
货物物品
犯罪对象
偷逃税款
Smuggling
Goods and Articles
Criminal Obj ect
Evaded Customs Duties
