A Study on the Governance of Smuggling Crimes of "Purchasing through Agents" under the Tax Exemption Policy in Hainan Outlying Islands
In 2011,the offshore duty-free policy on Hainan Islands was officially implemented,which has been continuously increased through multiple adjustments. In 2018,we explored the construction of a free-trade port with Chinese characteristics in Hainan,which has been elevating the level of openness in Hainan. However,a new type of smuggling crime has emerged that involves using other people's offshore duty-free shopping qualifications and quotas to purchase duty-free goods and sell them for profit in the domestic market,namely Hainan offshore duty-free "purchasing through agents" smuggling crimes. This article adopts a multi-case study method,and constructs typical case indicators from four aspects including smuggling targets,smuggling forms,criminal subjects,and amount of tax evasion,then selects typical "purchasing through agents" smuggling crime cases from China Judgements Online,summarizes the characteristics of "purchasing through agents" smuggling crime,identifies the challenges in combating such smuggling crimes based on these characteristics,and proposes governance strategies to tackle "purchasing through agents" smuggling crimes,eventually aiming to cracking down on smuggling and ensuring the healthy development of the Hainan Free Trade Port.
Hainan free trade porttax exemption policy for outlying islandssmuggling crimes of "purchasing through agents"
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