本文選題：海外代購(gòu) + 走私違法行為��； 參考：《重慶大學(xué)》2016年碩士論文

【摘要】：伴隨著我國(guó)經(jīng)濟(jì)快速發(fā)展,公眾對(duì)生活質(zhì)量的要求呈現(xiàn)高質(zhì)化、多樣化趨勢(shì)。我國(guó)自2001年加入世界貿(mào)易組織之后,作為其成員國(guó)之一開(kāi)始貫徹執(zhí)行自由貿(mào)易原則,逐漸降低各類經(jīng)濟(jì)、服務(wù)貿(mào)易關(guān)稅,進(jìn)一步打破貿(mào)易壁壘,積極融入經(jīng)濟(jì)全球化。然而,與世界經(jīng)濟(jì)發(fā)達(dá)國(guó)家相比,我國(guó)對(duì)外貿(mào)易仍然呈現(xiàn)稅種繁多、重復(fù)征稅、稅負(fù)過(guò)重現(xiàn)象。海外代購(gòu)作為現(xiàn)代經(jīng)濟(jì)全球化的產(chǎn)物,在目前我國(guó)對(duì)外貿(mào)易稅負(fù)過(guò)重的背景下,滿足了國(guó)內(nèi)民眾對(duì)海外商品價(jià)格低廉的需求自不必多言,同時(shí)還能帶動(dòng)國(guó)內(nèi)電子商務(wù)、物流業(yè)的發(fā)展,解決國(guó)內(nèi)就業(yè)壓力,拉動(dòng)國(guó)內(nèi)經(jīng)濟(jì)繁榮。然而,不少海外代購(gòu)主體在經(jīng)濟(jì)利益的驅(qū)動(dòng)下,鉆法律空子,規(guī)避海關(guān)監(jiān)管,偷逃進(jìn)口稅,造成國(guó)家稅收流失嚴(yán)重,擾亂國(guó)內(nèi)市場(chǎng)經(jīng)濟(jì)秩序。例如,2011年轟動(dòng)全國(guó)的“空姐李某走私案”,李某通過(guò)偽報(bào)進(jìn)口商品性質(zhì),將“貨物”偽報(bào)為“物品”,幾年來(lái)偷逃進(jìn)口稅共達(dá)8萬(wàn)余元,北京市第二中級(jí)人民法院二審最終判決李某有期徒刑三年。然而,此判決社會(huì)效應(yīng)不振,民眾普遍反應(yīng)不能理解、不能接受,當(dāng)時(shí)人民網(wǎng)推出對(duì)該案判決的調(diào)查顯示,25.1%的網(wǎng)友甚至反對(duì)此判決。因此,有必要就海外代購(gòu)行為、走私普通貨物、物品罪及其二者的聯(lián)系進(jìn)行詳細(xì)分析,重點(diǎn)解決當(dāng)前民眾就海外代購(gòu)行為構(gòu)成走私普通貨物、物品罪的疑慮。本文將從以下四方面展開(kāi)討論:第一部分:界定海外代購(gòu)行為。為使本文有明確的研究對(duì)象,該部分將明確海外代購(gòu)定義、分類。本文將海外代購(gòu)局限為自然人通關(guān)代購(gòu),在此基礎(chǔ)上,厘清我國(guó)代購(gòu)?fù)P(guān)各類商品應(yīng)繳稅款的征稅規(guī)則。第二部分:探討海外代購(gòu)走私行為入罪認(rèn)定相關(guān)問(wèn)題。此章節(jié)作為文章的核心,首先從立法層面區(qū)分海外代購(gòu)走私違法行為與海外代購(gòu)走私犯罪行為,然后重點(diǎn)探討海外代購(gòu)行為入罪認(rèn)定相關(guān)問(wèn)題,即海外代購(gòu)走私犯罪行為的實(shí)質(zhì)違法性;代購(gòu)者與被代購(gòu)者是否屬于共同犯罪;海外代購(gòu)走私行為入罪是否需要以盈利為目的;海外代購(gòu)走私犯罪行為人是否需要具備違法性認(rèn)識(shí),最后,探討未來(lái)海外代購(gòu)走私行為是否仍然需要以刑法予以打擊。第三部分:分析此罪犯罪數(shù)額。首先梳理此罪犯罪數(shù)額變遷歷史,然后就本罪犯罪數(shù)額提出質(zhì)疑與完善建議,即針對(duì)自由貿(mào)易區(qū)的擴(kuò)張是否需要提高入罪數(shù)額標(biāo)準(zhǔn);是否需要區(qū)別規(guī)定走私普通貨物罪與走私普通物品罪犯罪數(shù)額;《刑法》第153條第3款“未經(jīng)處理”的具體含義;是否需要?jiǎng)?chuàng)新此罪犯罪數(shù)額規(guī)定方式。
[Abstract]:With the rapid economic development of our country, the public demand for quality of life presents a high quality and diversified trend. Since China joined the World Trade Organization in 2001, as one of its member countries, China has begun to implement the principle of free trade, gradually reduce all kinds of economic, service trade tariffs, further break down trade barriers, and actively integrate into economic globalization. However, compared with the developed countries in the world, China's foreign trade still presents many kinds of taxes, repeated taxation and excessive tax burden. As a product of modern economic globalization, overseas daigou, under the background of the heavy foreign trade tax burden in our country at present, meets the domestic people's demand for the low price of overseas commodities, and at the same time it can promote domestic electronic commerce. The development of logistics industry, solve the domestic employment pressure, pull the domestic economic prosperity. However, many overseas purchasing agents, driven by economic interests, take advantage of legal gaps, evade customs supervision and evade import duties, resulting in a serious loss of state tax and disrupting the order of the domestic market economy. For example, in 2011, the "Airhostess Li smuggling case" hit the whole country. Li declared "goods" as "articles" through fake reporting of the nature of imported goods. In the past few years, the evasion of import duties amounted to more than 80,000 yuan. The Beijing second Intermediate people's Court sentenced Li Mou to three years in prison at the second instance. However, the social effect of the judgment was weak, and the general public reaction was incomprehensible and unacceptable. At that time, a survey of the verdict by people's Daily online showed that 25. 1 percent of netizens even opposed the verdict. Therefore, it is necessary to conduct a detailed analysis on the overseas purchasing behavior, the crime of smuggling ordinary goods and articles and their relationship, so as to solve the misgivings that the current behavior of overseas purchasing constitutes the crime of smuggling ordinary goods and articles. This article will be discussed from the following four aspects: the first part: define the overseas purchasing behavior. In order to make this article have clear research object, this part will define and classify the overseas daigou. Based on the limitation of overseas purchase to natural person customs, this paper clarifies the tax rules of various kinds of goods in our country. The second part: discusses the overseas purchase smuggling behavior conviction related problems. This chapter as the core of the article, first from the legislative level to distinguish the illegal purchase of overseas smuggling and overseas smuggling crime, and then focus on the identification of overseas proxy buying related issues. That is to say, the illegal nature of the crime of smuggling abroad, whether the agent and the consignee belong to the joint crime, whether the crime of smuggling abroad should be for the purpose of profit; In the end, the author discusses whether the criminal law should still be used to crack down on the smuggling behavior of overseas daigou in the future. The third part: analyze the amount of crime. Firstly combing the history of the change of the amount of the crime, and then putting forward some questions and suggestions on the amount of the crime, that is, whether the expansion of the free trade area needs to raise the standard of the amount of the crime; Whether it is necessary to distinguish between the crime of smuggling ordinary goods and the amount of crime of smuggling ordinary goods; the specific meaning of "untreated" in article 153, paragraph 3, of the Criminal Code; and whether it is necessary to innovate the way in which the amount of the crime is prescribed.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：D924.3

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