走私犯罪违法所得的认知偏差与认定路径
Cognitive Bias and Identification Path of Illegal Proceeds of Smuggling Crimes
马治民1
作者信息
摘要
走私犯罪作为洗钱罪的上游犯罪,准确认定其违法所得是自洗钱入罪背景下的迫切需求.长期以来,对于走私犯罪的违法所得,围绕走私物、偷逃税款以及所获利润三类涉案财物产生了不同的观点.究其本质是对走私犯罪违法所得产生了认知偏差,原因在于忽视了走私行为与违法所得的因果关系、对特别没收制度定位不当以及借助洗钱罪要素限缩认定范围.对此,应当在理论层面进行纠偏的前提下,以违法所得与走私犯罪之间的因果关系以及违法所得对保护法益的侵害两个要素为标准构建认定路径.当走私物为违禁品等禁止进出口之物时,走私物即为违法所得;当走私物是国家允许进出口的货物、物品时,若走私物未被销售,则违法所得是偷逃税款,反之,则为所获利润.
Abstract
As an upstream crime of money-laundering,the accurate determination of the illegal proceeds of smuggling is an urgent need in the context of money-laundering criminalization.For a long time,for the illegal proceeds of smuggling crime,around the smuggling of goods,tax evasion and the profits made three types of property involved in the case has produced different views.The essence of the smuggling crime is to produce cognitive bias in the proceeds of crime,the reason is to ignore the smug-gling behavior and the causal relationship between the proceeds of crime,the special confiscation system is improperly positioned as well as with the help of the elements of money laundering crime to limit the scope of the determination.In this regard,the theoretical level should be corrected under the premise of the causal relationship between the proceeds of crime and smuggling and the infringement of the proceeds of crime on the protection of legal interests of the two elements of the criteria for the con-struction of the determination of the path.When contraband and other contraband are prohibited from im-port and export,contraband is illegal income;when smuggled goods are goods and articles that are al-lowed to be imported and exported by the state,if the smuggled goods are not sold,the illegal income is tax evasion,and on the contrary,it is the profit obtained.
关键词
走私犯罪/违法所得/上游犯罪所得/洗钱罪Key words
Smuggling Offences/Illegal Income/Predicate Offences/Money-laundering Of-fences引用本文复制引用
出版年
2024
NETL
NSTL
万方数据