摘要
自贸区海关监管制度的创新使自贸区的走私犯罪出现了新的态势。司法机关应当以是否履行报关义务作为认定自贸区走私犯罪着手的标志。从故意犯罪停止形态的相关原理分析,并为了达到有效惩治自贸区走私犯罪的目的,自贸区走私犯罪理应存在犯罪未遂形态。并且,司法机关应当以行为人"偷逃应缴税额数额较大"这一法定危害结果的出现作为自贸区走私犯罪既遂的标志。
The innovation of the custom supervision system in th e free trade zone makes smuggling a new pattern. The judicial must judge smuggling or not by the custom declaration duty. In order to achieve effective punishment, smuggling in the free trade zone might have criminal attempt pattern according to the theory analysis of criminal attempt stoppage. In additional, the judicial authority should take the 'tax evasion' as the evidence of the smuggling completion in the free trade zone.
出处
《四川警察学院学报》
2015年第1期99-103,共5页
Journal of Sichuan Police College
基金
华东政法大学创新项目(2014-2-4087)
关键词
自贸区
走私犯罪
犯罪着手
犯罪未遂
犯罪既遂
Free Trade Zone
Smuggling
Crime Starting
Criminal Attempted
Criminal Completion
