两岸走私犯罪立法比较与借鉴——兼论走私犯罪类型化立法

走私罪是违反海关法律法规,逃避海关监管,偷逃应纳税款、逃避国家有关进出境的禁止性或者限制性管理规定,情节严重的行为。两岸立法分别采用刑法典和特别刑法的形式对走私犯罪进行了规定,但在走私犯罪成立标准上存在一定的差异。两岸走私犯罪立法基本上是以犯罪对象作为标准,体现了类型化立法的特点。但大陆刑法类型化立法不彻底,导致司法解释频繁。建议大陆刑法走私犯罪立法采用例示法,分别设立走私应税货物物品罪、走私限制进出境货物物品罪和走私禁止进出境货物物品罪,并通过发达之刑法解释确保罪刑法定原则的实现。

Comparative Study of Smuggling Legislation between China Mainland and Taiwan

Violation of custom law,evasion of customs control,to transport,carry or send goods by post into or out of the territory,which are prohibited by the State from being imported or exported,for the purpose of making a profit,shall constitute a crime of smuggling.Although there both are smuggling legislation in china mainland and Taiwan,differences exist.Mainland legislation shall provide smuggling tariff goods of crime,smuggling restricted goods of crime and smuggling prohibited goods of crime according to the different type of smuggling objects,to avoid of the contradiction of legislation.