保税港区普通货物走私犯罪若干问题探析

保税港区在税收征管上采取特殊管理方式,因此面临严峻的以偷逃税款为目的的走私犯罪。其中,就是否成立犯罪而言,对进料加工、复进口、脱离监管但没有逃税、直接购买擅自倒卖的保税或减税物品等行为的性质认定,以及对普通货物走私罪犯罪心态的认定,应在罪刑法定原则的基础上,通过对刑法条文的解释,合理界定。

Some Problems in Crime of Smuggling of General Freight in Bonded Port

There exists specific management on tax collection and management in bonded ports,so we would be faced with severe crime of smuggling aimed at tax evasion.We should rationally define characters of behaviors such as process-ing with imported materials,re-import,breaking away from supervision without tax evasion,outright purchasing and arbitrarily reselling bonded or tax-reduced goods,and criminal psychology of crime of smuggling of general freight through interpretations of criminal law based on principle of...