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1.
按照《中华人民共和国刑法》一百一十六条规定,走私罪构成的客观方面必须是具有违反海关法规、逃避海关监管的走私行为,而走私行为中只有“情节严重的”才能构成走私罪。因此,研究并弄清楚走私情节,对于划清走私与非走私、罪与非罪界限,准确地定罪量刑,有力地打击走私犯罪活动,保卫国家主权,保障国家利益不受侵害,保卫社会主义经济建设,都有重要的意义。一、所有逃避海关监管的行为是否都是走私行为?这是涉及如何理解走私概念,如何区别走私行为与非走私行为的标准问题。有的人认为:“区分是否是走私,主要以有无逃避海关监管行为为准。”这种意见,实际是把逃避海关的所有行为都视为走私行为。  相似文献   

2.
走私,是指以牟取非法利润为目的,违反海关法规,逃避海关监管,非法运输、携带、输出、输入国家禁止、限制进出口或者依法应当缴纳关税的货物、物品进出国边境,偷逃关税或在境内销售未上关税的物品等行为。走私犯罪行为严重损害了国家主权,冲击了民族经济,腐化了社会...  相似文献   

3.
关于走私罪的目的,国际上通常认为走私的目的是营利。我国有关论著都认为走私罪在主观上“一般以牟利为目的”。但对“以牟利为目的”是否为构成走私罪的必备要件这个问题,却争论颇多。正确认识这个问题,对于海关做好走私罪嫌疑人的扣留移送工作,坚持严格执法,有着重要意义。一、走私一担禁限品,“以牟利为目的”是构成走私罪的必备要件对于“以牟利为目的”是否为构成走私罪的必备要件这个问题,大多论著是持否定态度的。理由是,走私罪虽一般“以牟利为目的”,但也有牟利之外的目的,如为传播而走私淫秽物品、为吸食而走私毒品构成…  相似文献   

4.
伪报贸易性质走私犯罪是指将实际贸易方式伪报成其他贸易方式,利用国家的保税等优惠制度,达到偷逃应缴税额的目的,应适用刑法第一百五十三条以走私普通货物罪定罪处罚.伪报贸易性质走私入罪的关键是:走私行为已经对国家贸易管制和海关监管制度造成了现实的危害,客观地造成了国家关税和增值税等的流失且数额较大,否则只是违反海关行政法规,属行政违法行为.认定国家关税和增值税等的损失额应当考察危害结果发生的整个过程.  相似文献   

5.
台湾《刑法》对走私罪未作具体规定,有关处理走私犯罪的法律规定在《惩治走私条例》(以下简称《条例》)内。该条例于1992年7月29日修正公布施行,共13条。原条例称为《戡乱时期惩治走私条例》,最初于1948年3月13日公布施行,由于原条例属于“动员戡乱时期”法规,所以台湾当局在终止“戡乱时期”后,对《条例》重新进行修正,摘掉了“戡乱时期”的帽子,删除了部分不适用的条款内容,对不适当的提法在文字上也进行了更改(如将“沦陷地区”改为“大陆地区”、将“自由地区”改为“台湾地区”),对部分量刑也进行了调整与修改,并大幅度提高了罚金的数额。但总的来说,修改的范围不大,《条例》基本上保留了《戡乱时期惩治走私条例》的主要规定。关于走私的基本含义,《条例》第1条作了规定:“为惩治私运‘政府’管制物品或应税物品之进口或出口,特制订本条例”。何谓私运“政府”管制物品或应税物品之进口或出口,《海关缉私条例》(1983年12月28日公布施行)第3条规定:称私运货物进口、出口,谓规避检查、偷漏关税或逃避管制,未经向海关申报而  相似文献   

6.
法律,指拥有立法权的国家机关依照立法程序制定和颁布的规范性文件。“法律走私”指立法机关立法不公,甚至为了某种利益藏私营私兜私售私。不过,这里“法律走私”意义上的“法律”,是泛指我国《立法法》所规定的“法律、行政法规、地方性法规、自治条例和单行条例”,其立法机构也当然包括各省、市、自治区及特区立法组织。  相似文献   

7.
当前放纵走私犯罪的现状及对策研究   总被引:1,自引:0,他引:1  
走私违法犯罪活动严重侵害着我国对外贸易的管理制度和关税征收制度,冲击着社会主义市场经济的正常秩序。虽然我国政府一直把走私违法犯罪活动作为重点打击对象,但是近年来,走私违法犯罪不但没有减少反而愈演愈剧,究其原因,这固然与走私暴利对人们的刺激诱惑,使一些犯罪分子不惜铤而走险有关,同时我们也看到,部分地方党政领导干部出于局部利益或个人私欲的驱动,包庇、放纵走私行为人,海关、公安、边防等行政执法人员徇私舞弊,对走私违法犯罪查处不力,在客观上起了纵容作用也是一个重要原因。当前,放纵走私这种职务犯罪已成为打击走私活动的…  相似文献   

8.
赵矿 《人民检察》2023,(7):34-36
<正>澳门基本法第110条规定:“澳门特别行政区保持自由港地位,除法律另有规定外,不征收关税。”第111条规定:“澳门特别行政区实行自由贸易政策,保障货物、无形财产和资本的流动自由。”由于不需要缴付关税,同样的外国进口货物在内地和澳门之间存在价格差,这成为走私普通货物的主要诱因。澳门特区存在“蚂蚁搬家”式走私活动,长期活跃着一些依靠多次往返两地带货赚取收入的“水客”,具有群体性和长期性的特点。澳门特区与内地相关法律存在差异,虽然两地有运作顺畅的警务合作机制,  相似文献   

9.
单位走私犯罪适用法律的几点思考单堂走私罪,是指违反海关法规,非法运输、携带或邮寄货物、货币、金银等进出国边境,逃避海关监督、检查,偷逃关税,破坏国家对外贸易管制,情节严重的行为。对外开放以来,我国东南沿海走私犯罪曾一度猖撅,近两年来,走私犯罪有蔓延之...  相似文献   

10.
【裁判摘要】 在走私犯罪案件中.应当根据案情综合判断行为人对夹藏物品是否具有走私的故意。行为人不具有走私的概括故意.对于走私物品中还夹藏有其他不同种类走私物品确实不明知的.不能适用相关规范性文件中“根据实际的走私对象定罪处罚”的规定进行数罪并罚。而应当根据主客观相统一原则.以行为人主观认知的走私对象性质加以定罪处罚。对于客观上走私了夹藏的其他物品的,可作为行为人所构成特定走私犯罪的量刑情节予以评价,以体现罪责刑相适应原则。  相似文献   

11.
沈晓敏 《政法学刊》2004,21(3):105-108
议会制度在中国的实验是一个重要的历史现象。省议会在中国的移植和实践未能取得成功,既有近代中国未能完成反 帝反封建任务的根本原因,也有未能处理好各种上下左右关系的操作层面的原因,十分复杂。  相似文献   

12.
本对洪秀全早期反清革命思想的产生与基督教影响的关系提出新的看法:即不是基督教唤起了洪秀全的反清革命思想,也不是洪秀全自觉地利用基督教发动农民革命,更不可能洪秀全有一段“纯粹的宗教家”的思想历程,基督教对早年洪秀全的影响与作用,只是这位欲举大事而又十分迷信的农民革命领袖提供了极其需要的,新的“君权神授 ”的内容与依据,有力地促进了他的农民革命思想体系的成熟与定型。  相似文献   

13.
To prevent image forgeries, a number of forensic techniques for digital image have been developed that can detect an image's origin, trace its processing history, and can also locate the position of tampering. Especially, the statistical footprint left by JPEG compression operation can be a valuable source of information for the forensic analyst, and some image forensic algorithm have been raised based on the image statistics in the DCT domain. Recently, it has been shown that footprints can be removed by adding a suitable anti‐forensic dithering signal to the image in the DCT domain, this results in invalid for some image forensic algorithms. In this paper, a novel anti‐forensic algorithm is proposed, which is capable of concealing the quantization artifacts that left in the single JPEG compressed image. In the scheme, a chaos‐based dither is added to an image's DCT coefficients to remove such artifacts. Effectiveness of both the scheme and the loss of image quality are evaluated through the experiments. The simulation results show that the proposed anti‐forensic scheme can verify the reliability of the JPEG forensic tools.  相似文献   

14.
PurposeTo assess the prevalence and different types of violence experienced by women prisoners in Brazil and the effects of violence on women's depression and illicit drug use.MethodsParticipants (N = 377) were incarcerated women from a state prison in a northeastern city of Brazil. Multivariate logistic regression models (adjusted for age, education, partner status, prison history, drug related offense, and sentencing status) were used to assess associations between each type of violence (physical abuse, sexual abuse, and life threats) and each outcome variable: recent depression and illicit drug use.ResultsThe majority of participants (87%) reported experiencing some type of violence in their lifetime, including physical violence (83%), sexual victimization (36%), and threats on their life (29%.) Sexual violence was significantly related to both recent depression (Odds Ratio (OR) = 2.8; 95% Confidence Interval (CI) = 1.4–5.3) and recent substance use (OR = 2.7; 95% CI = 1.6–4.4) in adjusted models. Experiences of life threats were also significantly associated with illicit drug use (OR = 2.2; 95% CI: 1.3–3.7), as was physical violence (OR = 2.4; 95% CI: 1.2–4.9); however, neither of these latter two violence variables were significantly associated with depression.ConclusionReports of lifetime violence victimization among this incarcerated sample of women were extremely prevalent and relevant to women's depression and illicit drug use. Prison efforts to address women's depression and illicit drug use may be most effective by incorporating aspects related to women's history of victimization, especially given the high rates of violence experienced by women in this sample.  相似文献   

15.
哈耶克对自由秩序的论证其基本立场在于对唯理主义的批判,其理路是主张“否定性自由”。虽然哈耶克力图将英国式的经验主义与其反唯理主义的立场融合,但历史与现实的错综复杂性使得这种理路难以解释所有的社会冲突。哈耶克对自由理路的贡献除了其对于自由立场的坚定捍卫以外,还在于其从自生自发秩序入手而对制度所作的稳健、温和的建构,哈氏理路的这种建构性对于我们现实的法制建构具有借鉴意义。  相似文献   

16.
Woest, Victoria Saker. 2012 . Henry Ford's War on the Jews and the Legal Battle Against Hate Speech . Battles concerning who legitimately speaks for minority groups pervade US history. The historically decentralized organization of American Jewry affords a prime example of this key leadership dilemma. Competing approaches to how to deal with Henry Ford's virulent anti‐Semitism and extensive hate speech in the 1920s underscore the familiar, yet seldom carefully analyzed, tension between confrontation and negotiation that is often faced by outside groups and their spokesmen who seek change, wish to defend themselves, and/or hope for increased inclusion.  相似文献   

17.
《联合国反腐败公约》是联合国历史上第一部指导国际反腐败斗争的法律文件 ,它包含了大量的刑事司法规定 ,其中核心部分是资产追回机制 ,而这方面我国刑事诉讼法的规定很欠缺。为了加强反腐败的力度以及完善我国刑事诉讼法 ,有必要参照《公约》对我国刑事诉讼法作相应的修改 ,以期更好地开展反腐败的国际合作 ,最大限度地追回腐败犯罪所得。  相似文献   

18.
The localization of ABH and Lewis antigens was examined in formalin-fixed, paraffin-embedded human tracheal and epiglottic glands using monoclonal anti A, B, H, Lea and Leb antibodies. The mucous cells of the glands showed reactivity with antibodies corresponding to the respective ABO blood groups of the tissue donors. The mucous cells from one blood group A, Le(a-b-) individual showed no reactivity with any antibodies and those from another blood group A, Le(a-b-) individual showed reactivity only with anti A antibody. In individuals from blood group Le(a + b-) of all ABO groups, the mucous cells reacted exclusively with anti Lea. In blood group O, Le(a-b+) individuals, the mucous cells showed intense reaction with anti H and Leb antibodies and weak to moderate reactivity with anti Lea. In Le(a-b+) individuals of A1, B and A1B blood groups, the mucous cells showed strong reactivity with anti A and/or B antibodies, moderate with anti Leb, weak or no activity with anti Lea and absent with anti H. In blood group A2 Le(a-b+) individuals, the mucous cells stained with anti A were weakly stained or completely unstained with anti H antibody, but cells negative with anti A gave strong positive reactions with anti H antibody.  相似文献   

19.
Abstract: Blood‐borne viral infections are widespread among injecting drug users; however, it is difficult to include these patients in serological surveys. Therefore, we developed a national surveillance program based on postmortem testing of persons whose deaths were drug related. Blood collected at autopsy was tested for anti‐HBc, anti‐HBs, anti‐hepatits C virus (HCV), or anti‐human immunodeficiency virus (HIV) antibodies using commercial kits. Subsets of seropositive samples were screened for viral genomes using sensitive in‐house and commercial polymerase chain reaction (PCR) assays. Hepatitis B virus (HBV) DNA was detected in 20% (3/15) of anti‐HBc‐positive/anti‐HBs‐negative samples, HCV RNA was found in 64% (16/25) of anti‐HCV‐positive samples, and HIV RNA was detected in 40% (6/15) of anti‐HIV‐positive samples. The postmortem and antemortem prevalences of HBV DNA and HCV RNA were similar. Postmortem HIV RNA testing was less sensitive than antemortem testing. Thus, postmortem PCR analysis for HBV and HBC infection is feasible and relevant for demonstrating ongoing infections at death or for transmission analysis during outbreaks.  相似文献   

20.
《反垄断法》作为经济法的核心、市场经济国家的基本法律制度,在关国等现代资本主义国家具有悠久的历史,素有“经济宪法”、“市场经济大宪章”之称。我国的市场经济起步较晚,导致适用于现代经济的法律体系构建也比较迟缓和不健全。结合法经济学的理论对我国《反垄断法》适用中的一些问题进行分析,着重以经济学的博弈均衡理论分析行政垄断问题,以此说明经济学分析方法不仅是完善反垄断法律体系的理论基础,而且也是重要的辅助性工具,可以为法律的适用和执行提供新的思路和指引。  相似文献   

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