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摘要走私罪是指单位或者个人违反《海关法》以及其他相关规定，逃避海关的监督检查，非法携带、运输或者邮寄国家禁止或者限制进出国家边境的货物进出一国的边境，或者依法应该依法缴纳关税而偷逃该缴税额的物品进出一国边境，依法应该承担相应刑事责任的行为。随着经济形势的发展，目前我国的走私犯罪呈现出了智能化、网络化的问题，而且隐蔽性越来越强，走私物品种类以及单位犯罪数量呈现逐步上升的特点。对于新特点而言我国走私罪立法已经无法适应新的需要，存在着体系不合理、单位犯罪处罚不合理、走私普通货物罪存在着不足等一系列的问题。对此，笔者从我国目前立法的不足出发，提出笔者认为的可行措施，比如说对体系进行重新安排，对单位犯罪中的刑罚进行统一，对蚂蚁搬家式的行为进行规制等，从而为我国的法制建设尽一点微薄之力。46457
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毕业论文关键词：走私罪；单位犯罪；走私行为；隐蔽性
ABSTRACT
The crime of smuggling is refers to the unit or inpidual in violation of the Customs Law and other relevant provisions, to escape the supervision and inspection of the customs, illegal carrying, transporting or mail countries prohibit or restrict the import and the borders of the country import and the border of a country, or law should be in accordance with the law to pay tariffs and evade the payment of tax items in and out of the borders of a country, according to the law should bear the corresponding criminal behavior. With the development of the economic situation, at present smuggling crimes of China showing a intelligent, networked, and hidden is more and more strong, the number of smuggled goods and types of unit crime has characteristics of gradually rising. For the new characteristics, China's smuggling crime legislation has been unable to adapt to the new needs, there is a system is not reasonable, the unit crime punishment is unreasonable, the crime of smuggling ordinary goods, there are a series of problems such as inadequate. In this regard, I from the angle of the present legislation in our country proposed in the opinion of the author, the feasible measures, for example on the system were rearranged, punishment to the unit crime in the unified, to regulate the behavior of ants moving type, so as to the construction of the legal system of our country to make some modest.
Key words: smuggling crime; unit crime; smuggling; concealment
目 录
第一章 我国走私罪的含义 1
1.1我国走私罪的含义 1
1.2 走私罪犯罪构成的主要特征和客观方面要件 2
1.2.1走私罪的主要特征 2
1.2.2走私罪犯罪的客观方面要件 3
第二章 我国走私罪的现状与发展趋势 5
2.1 当前我国走私罪的现状 5
2.2我国走私罪的发展趋势 6
第三章 各国走私罪立法比较 7
第四章 我国走私罪的立法缺陷与完善 8
4.1 我国走私罪立法突出的缺陷和不足 8
4.2 多方面完善我国走私犯罪立法 9
结束语 11
致 谢 12
参考文献 13
走私罪研究
第一章 我国走私罪的含义
1.1我国走私罪的含义
对于一个罪名展开论述，首先要明确的一点就是它的概念，即什么是走私罪。准确的界定一个罪名，能够很直观的反映出该犯罪的特点，有利于区分罪与非罪、此罪与彼罪，不仅仅使得一般人可以对该罪名有一个大致的了解，而且也能够使得法律从业者真正的能够在适用法律之时有准确的把握。在我国刑法中，对于走私罪是规定在分则第三章第二节中，用一节共7个条文来展开论述，不过对于走私罪并没有做出较为规范的界定，这可以说是一个较为遗憾的事情，但是为了弥补这一遗憾，法学界的诸多学者通过总结分析，尝试着从不同角度对于该犯罪做出界定，主要的观点有如下几种：