本文選題：我國 + 加入�。� 參考：《西南政法大學》2003年碩士論文

【摘要】： 我國于2001年11月加入WTO。由于WTO規(guī)則的實質(zhì)是要求各成員國的政策、制度必須適應(yīng)自由貿(mào)易所需要的透明度、平等性和市場準入。這與我國執(zhí)行了多年的行政法律、法規(guī)有不少差異。而這些法律法規(guī)所制約的涉稅走私犯罪也在加入WTO以后呈現(xiàn)出不同的特點和趨勢。本文從五個方面對我國涉稅走私犯罪進行了粗淺的研究。全文約三萬字。 第一部分：走私犯罪概述。從走私犯罪的概念、法律特征進行了論述。從刑法、海關(guān)法的角度，對走私犯罪做出了明確的界定，對其法律特征，特別是主觀方面進行了分析和闡述。 第二部分：我國走私犯罪概況。本部分主要分三個階段闡述了建國以來走私犯罪概況，即計劃經(jīng)濟階段(1949-1978年)、經(jīng)濟轉(zhuǎn)軌初期階段(1978-1985年)、社會主義市場經(jīng)濟逐步發(fā)展階段(1985年至今)。從走私犯罪的主體、渠道、手段等方面分析了走私犯罪的特點。 第三部分：走私犯罪原因探析。從經(jīng)濟、社會、管理、執(zhí)法等四方面，對走私產(chǎn)生的原因進行分析，同時對我國加入WTO前后走私犯罪的差異進行了比較研究。 第四部分：我國加入WTO后走私犯罪的演變趨勢。對比加入WTO前后我國有關(guān)法律法規(guī)的特點和WTO基本框架下規(guī)則的特點以及它們之間的差異，對我國涉稅走私犯罪的演變趨勢進行分析，提出了我國涉稅走私犯罪在總體上將呈下降趨勢，但在相當長的一段時期內(nèi)某些方面的走私活動仍然會很突出。其主要原因是：一、由于我國是以發(fā)展中國家的身份加入WTO，在關(guān)稅減讓等方面有一定的優(yōu)惠和照顧，即逐步降低關(guān)稅，放開非關(guān)稅限制等。從目前情況看，進口關(guān)稅和增值稅的綜合稅賦仍然停留在34％左右的較高水平，國家對進口工業(yè)品仍然增收17％的增值稅，而美國等世界發(fā)達國家進口關(guān)稅平均稅率和增值稅率在3-5％，綜合稅賦僅12％左右。這就導(dǎo)致同樣的商品，在國內(nèi)外不同市場上的價格，，仍然存在較大的差距。二、國家仍然對一些重要商品實行貿(mào)易管制(主要體現(xiàn)在配額管理、技術(shù)限制、原產(chǎn)地規(guī)則等方面)。三、國內(nèi)的整體生產(chǎn)水平不高，對進口的需求量有增無減。因此，涉稅走私犯罪并不會因我國加入WTO而快速下降，只是在走私的主體、走私的手法和走私的物品上有所變化。 第五部分：涉稅走私犯罪的對策。一、偵查對策。根據(jù)涉稅走私犯罪 。的特點，從海關(guān)監(jiān)管環(huán)節(jié)和走私犯罪的流程方面加以研究，結(jié)合我國目前 涉稅走私犯罪偵查中的薄弱環(huán)節(jié)，著重提出了偵查線索的發(fā)現(xiàn)和收集，獲 取犯罪證據(jù)的基本方法，增強謀略意識，開展秘密偵查，充分利用現(xiàn)代科 學技術(shù)，提高偵查水平等對策.二、法律對策.結(jié)合《中華人民共和國刑 法》、《中華人民共和國海關(guān)法》實施幾年來的辦案實踐，對現(xiàn)行適用的法 律法規(guī)，包括規(guī)章制度進行分析研究的基礎(chǔ)上，為適應(yīng)加入wTO后的要求， 提出了完善、補充、修訂法律法規(guī)的見解。三、其他對策。闡述了我國必 須在提高生產(chǎn)力水平、放寬貿(mào)易管制、限制地方保護主義、加強綜合整治 和加大海關(guān)監(jiān)管力度上有所作為等綜合性的對策。
[Abstract]:Since China joined the WTO. in November 2001, since the essence of the WTO rule is to demand the policy of all Member States, the system must adapt to the transparency, equality and market access required by free trade. This has a lot of differences with the administrative laws and regulations that have been implemented for many years in our country, and the tax smuggling crimes restricted by these laws and regulations are also in the WTO. There are different characteristics and trends. This article makes a superficial study of China's tax smuggling crime from five aspects. The whole text is about thirty thousand words.
The first part: the outline of smuggling crime. From the concept of smuggling crime, the legal characteristics are discussed. From the angle of the criminal law and the Customs Law, the smuggling crime is clearly defined, and its legal characteristics, especially the subjective aspects are analyzed and expounded.
The second part: the general situation of smuggling in China. This part mainly describes the general situation of smuggling since the founding of the people's Republic of China in three stages, namely, the planned economy stage (1949-1978 years), the initial stage of economic transition (1978-1985 years), the stage of the gradual development of the socialist market economy (1985 to today). The characteristics of smuggling.
The third part: the analysis of the causes of smuggling. From the four aspects of economy, society, management and law enforcement, this paper analyzes the causes of smuggling, and makes a comparative study on the differences of smuggling crimes before and after China's entry into WTO.
The fourth part: the evolution trend of smuggling crime after China's entry into the WTO. Compared with the characteristics of relevant laws and regulations in China before and after the accession to WTO and the characteristics of the rules under the basic framework of WTO and the differences between them, the trend of the evolution of China's tax related smuggling crime is analyzed, and it is proposed that the general trend of tax smuggling in China will be declining in general. However, in a very long period of time, some aspects of smuggling will still be very prominent. The main reasons are: first, because China is a developing country to join the WTO, there are certain preferential and care in tariff concessions, that is, gradually reducing tariffs and opening non-tariff restrictions. From the present situation, import tariffs and value-added tax. The comprehensive tax still stays at a high level of about 34%. The state still increases the value-added tax of 17% of the imported industrial products, while the import tariff and value-added tax rate of the developed countries such as the United States and other developed countries are at 3-5%, and the comprehensive tax is only 12%. This leads to the same commodity, and the price in different markets at home and abroad still exists. Two, the country still has trade controls on some important commodities (mainly in terms of quota management, technical restrictions, rules of origin, etc.). Three, the overall production level in China is not high and the demand for import increases. Therefore, the crime of tax related smuggling does not decline rapidly because of China's entry into the WTO, but it is only the owner of smuggling. Smuggling and smuggling of goods have changed.
The fifth part: the Countermeasures of tax related smuggling crime.
The characteristics are studied from the aspects of customs supervision and the process of smuggling crime.
The weak link in the investigation of tax related smuggling crime focuses on the discovery and collection of investigation clues.
We should take the basic methods of criminal evidence, enhance strategic consciousness, carry out secret investigation, and make full use of modern science.
Learning technology, improving the level of investigation and other countermeasures. Two, legal countermeasures. Combined with "People's Republic of China punishment"
In the past few years, the implementation of the Customs Law of the People's Republic of China has been applied to the existing law.
On the basis of analysis and study of laws and regulations, including rules and regulations, in order to meet the requirements after joining the wTO,
Put forward the views of perfecting, supplemented and revising laws and regulations. Three, other countermeasures.
We must increase productivity, relax trade controls, restrict local protectionism, and strengthen comprehensive improvement.
And comprehensive measures to increase customs supervision.
【學位授予單位】：西南政法大學
【學位級別】：碩士
【學位授予年份】：2003
【分類號】：D917.6

【引證文獻】

相關(guān)博士學位論文 前1條

1 路紅青;論走私普通貨物、物品罪[D];武漢大學;2010年

本文編號：2032514