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《刑法修正案》(八)及《最高人民法院、最高人民检察院关于办理走私刑事案件适用法律若干问题的解释》(法释[2014]10号)施行以来,实践中关于如何理解一年内三次走私入罪的规定存在较大争议。本文通过规范研究,提出三次走私的对象均应当是普通货物、物品、三次走私都应当发生在2011年5月1日之后、行政处罚的生效应当以送达法律文书为标志、第三次走私应当设置起刑点、“偷逃应缴税额”是指第三次走私的偷逃应缴税额等基本观点,并就相关问题提出了解决对策及立法建议。
Since the implementation of the “Amendment to the Criminal Law” (VIII) and “Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on Several Issues Concerning the Application of Law in the Criminal Cases of Smuggling” (FAL [2014] No. 10), in practice, how to understand the three smuggling There is much controversy over the rules of incrimination. This article through the normative study, put forward three smuggling objects should be ordinary goods, articles, three smuggling should occur after May 1, 2011, the effective implementation of the administrative penalty should be served on the legal instruments as a sign, the third smuggling should Set a torture point, “tax evaded ” refers to the third smuggling tax evasion and other basic views, and on the relevant issues put forward countermeasures and legislative proposals.