离岛免税"套代购"的刑法定性研究
A Qualitative Analysis of Smuggling Through Offshore Duty-Free Channels in Terms of Criminal Law
李佳男1
作者信息
- 1. 海南大学法学院;海南大学金融刑法研究中心
- 折叠
摘要
离岛免税"套代购"是以"离岛免税购物资格与额度"为中心的新型走私样态,在罪行构造上,可拆解为"套购"与"销售"两大环节.就行为定性而言,套购环节构成《中华人民共和国刑法》(以下条文均指该法条文)第153条的走私普通货物罪,而非无罪;销售环节另构成第225条的非法经营罪,而非第154条的走私普通货物罪,第191条的洗钱罪,抑或第312条的掩饰、隐瞒犯罪所得、犯罪所得收益罪,且第225条的非法经营罪具有截堵漏洞的功能.两罪既不符合牵连犯的构造,也不符合"共罚的事后行为"的构造,不应评价为一罪,而应数罪并罚.就既遂标准而言,套购环节构成的第153条的走私普通货物罪是以"偷逃应缴税额"为结果要素的结果犯,既遂标准为"购买行为完成"时,而非"在海关监管现场被查获"时,抑或"申报行为实施完毕"时;销售环节构成的第225条的非法经营罪为行为犯,既遂标准为"非法经营行为完成"时.
Abstract
Smuggling through offshore duty-free channels represents a new form of smuggling,centered on the eligibility and quotas for offshore duty-free shopping.In terms of criminal structure,the process can be divided into two main stages:"arbitrage"and"sales".The arbitrage stage violates Article 153 of the Criminal Law,not innocence,while the sales stage violates Article 225,not Article 191 or Article 312.The two crimes do not conform to the structure of an implicated offense or the struc-ture of"joint punishment after the fact behavior",and therefore should not be treated as a single crime but punished as multiple offenses.Additionally,the crime under Article 153 is a result offense based on the element of"evading the payable tax amount"with the completion standard being"the purchase is completed",while the crime under Article 225 is considered as an act offense,with the completion standard being"the illegal business operation is completed".
关键词
离岛免税/套代购/走私/走私普通货物罪/非法经营罪/洗钱罪Key words
Offshore Duty-Free Treatment/Smuggling through Offshore Duty-Free Channels/Of-fense of Smuggling Common Goods/Offense of Illegal Business Operation/Offense of Money Launde-ring引用本文复制引用
出版年
2024
NETL
NSTL
万方数据