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/>伪报贸易性质走私犯罪是指实际N易方式伪报成其他贸易方式Q利用国家的保税{优惠制度,辑ֈ偷逃应~税额的目的Q应适用刑法W一百五个三条以走私普通货物罪定罪处罚。伪报N易性质走私入罪的关键是Q走U行为已l对国家贸易制和v关监制度造成了现实的危害Q客观地造成了国家关E和增值税{的失且数额较大,否则只是q反关行政法规Q属行政q法行ؓ。认定国家关E和增值税{的损失额应当考察危害l果发生的整个过E? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=5040" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=5039" target="_blank">析CEPA条g下的走私犯罪证据问题</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2015-3/251023011168415.jpg' width='232' height='159' alt='析CEPA条g下的走私犯罪证据问题' />CEPA考虑了内地大量进口货物从香港转口q一现状Q防止非香港生的品利用CEPA非法享受关税优惠q入内地市场Q偷逃国家税ƾ,冲击内地企业Q扰乱内地市场经秩序甚至非法走U‘合法化’的严重问题Q同Ӟq充分考虑了要降低两地行政理成本Q不影响关通关速度Q保证加强监和守法便利相统一”。一、CEPA条g下的走私犯罪问题Q二、CEPA条g下走U犯|的证据问题? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=5039" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=5038" 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class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=5033" target="_blank">拟对走私犯罪的既遂与未遂犯罪形态进行再辨析</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2015-3/25963031153738.jpeg' width='232' height='159' alt='拟对走私犯罪的既遂与未遂犯罪形态进行再辨析' />走私犯罪分子已经着手实行走U犯|,׃其意志以外的原因而未能达到走U罪既遂的系走私|未遂犯。走U犯|作为犯Q其既遂犯是指走U犯|行Zh在走U犯|意思的支配下所实施的走U犯|行为,已经具备了刑法分则所规定的走U犯|构成全部要件。走U犯|既遂、未遂的判断应当紧密l合关监管业务展开Q具体可以区分进出境通关走私和绕兌U进行判断? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=5033" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=5032" target="_blank">分析审理走私犯罪案g中的遇到的困隑֒存在的问?/a></div> <div class="con101"> 审理走私犯罪案g中的遇到的困隑֒存在的问?Q一Q法律本w的疏漏造成审判人员对一些走U案件偷逃应~税额的数量计算不一Q媄响法官量?Q二Q缓刑的适用q于宽松Q对走私犯罪惩处力度不够;Q三Q罚金刑没有严格按法律规定判处,执行措施不到位,从而流于Ş? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=5032" target="_blank" class="hs">>>更多</a></div> <div 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href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3901" target="_blank">“宽严相”刑事政{在走私|立法和司法中应如何具体体现Q?/a></div> <div class="con101"> 走私|是我国“宽严相”刑事政{中“严”的对象Q在立法和司法上具体体现为通过增大走私犯罪对象扩大走私|的犯罪圈,《刑法修正案Q七Q》(草案Q增加走U国家禁止进出口的其他货物、物品的犯罪Q将走私|的对象q一步扩大化Q这U立法方式模p了走私|以犯罪对象来立法的标准Q值得重新审视。徏议按照类型化立法方式分别讄走私应税货物物品|、走U限制进出境货物物品|和走私止q出境货物物品罪。同Ӟ在司法中充分体现对走U罪的“严中有宽”? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3901" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3900" target="_blank">走私古脊椎动物、古人类化石的行为究竟应如何定性?</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2015-3/613173158487781.jpg' width='232' height='159' alt='走私古脊椎动物、古人类化石的行为究竟应如何定性?' />本案争议的焦Ҏ走私古生物化石的行ؓI竟应如何定性?ҎQ存在三U意见:一U意见认为,古生物化石不是文物,不能成ؓ走私文物|的犯罪对象Q从|刑法定原则出发Q走U古生物化石的行Z可能构成走私文物|;一U意见认为,古生物化矌不是文物Q但其珍늨度不亚于文物Q同样应受刑法保护,且国家文物局的权威鉴定亦肯定了本案涉及的古生物化矛_以分别视同ؓ国家一、二、三U文物,故古生物化石可以视同为文物,成ؓ走私文物|的犯罪对象Q第三种意见则认为,古生物化石不是文物,能否? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3900" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3899" target="_blank">寚w关走私q口武器弹药及后l买卖的犯罪行ؓq行研究</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2015-3/61361787533667.jpg' width='232' height='159' alt='寚w关走私q口武器弹药及后l买卖的犯罪行ؓq行研究' />走私武器弹药是一cM重的犯罪行ؓQ其犯罪M、作案渠道、行为手Dc社会危実뀁侦查难点均存在着Ҏ性,必须予以高度x。ؓ有效打击走私武器弹药的犯|行为,需要综合运用控制下交付、技术侦查、网l侦查、侦查协作等多种侦查手段。对此类犯罪的预Ԍ需要从加强关监管、市场监、网l监、深入开展法制教肌Ӏ完善情报信息交等斚w入手? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3899" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3898" target="_blank">为惩d犯罪构成斚whҎ性的走私艺术品行为刑法应当考虑增设走私艺术品罪</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2015-3/611231068338782.jpg' width='232' height='159' alt='为惩d犯罪构成斚whҎ性的走私艺术品行为刑法应当考虑增设走私艺术品罪' />实践中,走私艺术品案件多有发生,但在法律适用斚w却遇到许多问题。由于走U艺术品行ؓ在犯|构成方面具有特D性,现有刑法框架内的各类走私|名无法늛Qؓ惩治此类犯罪Q刑法应当考虑增设走私艺术品罪。一、惩治走U艺术品行ؓ面现实困境Q二、走U艺术品行ؓ可从刑法W?53条分d来;三、增䏀走U艺术品|”具有可行性? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3898" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3897" target="_blank">在走U犯|刑案出现反弹的背景下的走私犯罪司法解释之制?/a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2015-3/61135002820216.jpg' width='232' height='159' alt='在走U犯|刑案出现反弹的背景下的走私犯罪司法解释之制? />最高h民法院有兌责h3?日在接受《法制日报》采访时表示Q新形势下,人民法院加Z相关职能部门的协作配合,l箋保持对走U犯|打ȝ高压态势。最高法抓紧抓好有兛_法解释、指导性文件的研究制定工作QƈU极为相x律法规的修订、打U机制的完善提出意见和徏议,保打私工作取得新成效?.走私刑案重刑率高Q?.职能部门间协作加强;3.出台司法文g规范办案? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3897" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3896" target="_blank">从分析走U犯|案件的特点和难点出发提出遏制走U犯|案件的对策与徏?/a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2015-3/610502152417718.jpg' width='232' height='159' alt='从分析走U犯|案件的特点和难点出发提出遏制走U犯|案件的对策与徏? />本文从以下记得你来探讨打击走U犯|新ҎQ一、走U犯|案件的基本情况和主要特点;二、办理涉外走U犯|案件中的难点;三、遏制走U犯|案件的对策与徏议? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3896" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3895" target="_blank">国家烟草专卖局关于严厉打击L走私犯罪zd的通知</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2015-3/610331722236335.jpg' width='232' height='159' alt='国家烟草专卖局关于严厉打击L走私犯罪zd的通知' />最q,中共中央办公厅{发了中共最高h民法院党l、中共最高h民检察院党组《关于严厉打击走U犯|活动的报告》(中办发?993?1P。现l合烟草pȝ的实际情况,提出以下贯彻意见Q一、各地烟草部门不得以M形式参与或支持走U犯|活?二、各地烟草部门不能直接从走私、贩U分子手里收购走U的L{烟草专卖品Q不准在境内从外商手中购买“专供出口”而未出口的卷烟。如发现此类zdQ要按参与走U处?..... <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3895" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3894" target="_blank">预防走私犯罪的发? l护我国市场l济U序</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2015-3/69564854066716.jpg' width='232' height='159' alt='预防走私犯罪的发? l护我国市场l济U序' />走私犯罪是一个极其严重的C会问题Q直接关pd国家的徏设,C会的稳定,人民的n心健店本文通过Ҏ国走U犯|概念,特点及成因的分析Q其目的是我们在了解认识走U犯|的危害后,着重探讨对此类犯罪的控制与预防对策Q各相关部门有效发挥各自职能,为我国在新Ş势下市场l济“保驾护航”? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3894" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3893" target="_blank">对于走私、贩卖、运输、制造毒品的犯罪分子必须依法定罪判刑</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2015-3/69321164027540.jpg' width='232' height='159' alt='对于走私、贩卖、运输、制造毒品的犯罪分子必须依法定罪判刑' />Ҏ刑法的规定,如果走私、贩卖、运输、制造毒品有以下几种情况之一的,要被判处十五q的有期徒刑Q无期徒刑,甚至被判处死刑,q且q要被判处没收胦产。这些情冉|Q第一Q走U、贩卖、运输、制造鸦片一千克以上、vz因或者甲丙胺五十克以上或者其他毒品数量大的。第二,走私、贩卖、运输、制造毒品集团的首要分子。第三,武装掩护走私、贩卖、运输、制造毒品的。第四,以暴力抗拒检查、拘留、逮捕Q情节严重的。第五,参与有组l的国际贩毒zd的。这五种情况在毒品犯|中Q属于最严重? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3893" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3892" target="_blank">关于走私犯罪侦查机关办理走私犯罪案g适用刑事诉讼E序若干问题的通知</a></div> <div class="con101"> Ҏ《国务院关于~私警察队伍讄Ҏ的批复》(国函?998?3P和《国务院办公厅关于组建缉U警察队伍实施方案的复函》(国办函?998?2PQvxȝv、公安部l徏成立走私犯罪侦查局Q纳入公安部~制机构序列Q设在vxȝv。缉U警察是对走U犯|案件依法进行侦查、拘留、执行逮捕、预审的专职刑警队伍Q走U犯|侦查局既是关ȝv的一个内讑ֱQ又是公安部的一个序列局Q实行v关与公安双重垂直领导、以关领导Z的体Ӟ按照关对缉U工作的l一部v和指挥,部v? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3892" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=3888" target="_blank">认定走私毒品|应注意划清走私毒品|与走私|的界限</a></div> 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target="_blank">关ȝv披露2014q走U案件查处数量:1.8万vQ今q??1月全国v兛_查办走私案g18556P其中立案侦办走私犯罪案g2158P?289名犯|嫌疑h采取强制措施?/a></div> <div class="con101"> 中国关ȝv25日披Ԍ今年1?1月全国v兛_查办走私案g18556P其中立案侦办走私犯罪案g2158P?289名犯|嫌疑h采取强制措施?1月当月,关立案侦办走私犯罪案g146P?56名犯|嫌疑h采取强制措施。具体来看,在打d产品走私斚wQ“绿风”专行动成果进一步扩大??1月,全国关立案侦办农品走U犯|案?94P涉嫌偷逃税?9.5亿元(人民币,下同)Q同比分别增?1.2%?7.8%。其中,查证走私大米、玉c等_食商品3 <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1767" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1766" target="_blank">深圳沙头角v兌败窝案:目前已被以受贿罪、放U走U罪{罪名提起公诉?/a></div> <div class="con101"> 深圳市h民检察院介绍Q沙头角关旅检四科郑某{?名v兛_作h员,利用职务便利Qؓ他h谋取利益Q非法收受他物;wؓ关工作人员Q徇U舞弊,攄走私Q情节严重。盐田区人民察院已于26日以涉嫌受較|、放U走U罪{罪名,寚w某等7人提起公诉? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1766" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1765" target="_blank">最高法 最高检 关于办理走私刑事案g适用法律若干问题的解?最新发布走U司法解?/a></div> <div class="con101"> 2014q最新的走私的司法解释,该最新的走私司法解释涉及到走U武器弹药罪、走U普通货物物品罪的数额较大、数额巨大、数额特别巨大的数额标准调整问题Q以及有关的其他走私|名的详l解释,Ƣ迎转蝲? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1765" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1548" target="_blank">未成qh是否构成Ҏ累犯和再犯—笔者认Z构成Ҏ累犯但仍能构成毒品再?/a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2014-12/101457922124615.jpg' width='232' height='159' alt='未成qh是否构成Ҏ累犯和再犯—笔者认Z构成Ҏ累犯但仍能构成毒品再? />Zq一步落实宽严相的政策Q对犯罪的未成年人更好地体现以教肌Ӏ挽救ؓȝ斚wQ《刑法修正案Q八Q》对刑法中篏犯的规定q行了修改,增加了有x成年人犯|不构成累犯的规定。即《刑法》第65条第一ƾ规定,“判处有期徒刑以上刑|的犯罪分子Q刑|执行完毕或者免以后,在五q以内再犯应当判处有期徒刑以上刑|之|的Q是累犯Q应当从重处|,但是q失犯罪和十八周岁的人犯|的除外。? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1548" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1547" target="_blank">中塔联合打击跨国毒品走私贩运zd-~获各类毒品180千克</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2014-12/1014472980533410.jpg' width='232' height='159' alt='中塔联合打击跨国毒品走私贩运zd-~获各类毒品180千克' />新疆21日召开“中塔打击跨国毒品犯|联合查~行动ȝ会”,中塔双方有关单位q期p出动警力5172人次Q破h品案?4P抓获毒品犯罪嫌疑?8名,~获各类毒品180.78千克? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1547" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1546" target="_blank">公安部“百城禁毒会战”侦破昆铁特大贩毒案—特大跨境跨区域走私贩毒案g</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2014-12/1014394276230346.jpg' width='232' height='159' alt='公安部“百城禁毒会战”侦破昆铁特大贩毒案—特大跨境跨区域走私贩毒案g' />昆明铁\公安机关历时240余天Q与云南、湖南、广西等地铁路、地方公安机关通力协作Q于q日成功侦破“公安部部目?014Q?85”特大贩毒案Q抓L|嫌疑h19名,~获冰毒177.167公斤Q查扣毒?1万元、运毒R?2部,摧毁了一个从~甸l织毒品Q经云南向湖南贩卖的跨境跨区域贩毒网l? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1546" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1543" target="_blank">重庆破获“自媒体式”售假贩U特大网l案件—利用导游v路和航空q出关便利Q大肆走U商?/a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2014-12/101433186548400.jpg' width='232' height='159' alt='重庆破获“自媒体式”售假贩U特大网l案件—利用导游v路和航空q出关便利Q大肆走U商? />重庆市烟草专卖局27日向媒体宣布破获?·16”自媒体售假贩私特大|络案g。这?014q公安部、vxȝv、国家烟草专卖局联合打击走私烟草专卖品违法犯|活动工作制度徏立以来,三部门联合开展的首v典型战役? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1543" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1541" target="_blank">走私武器、弹药罪和走U核材料|、走U假币罪——将取消d刑罚的适用</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2014-12/1013313068608162.jpg' width='232' height='159' alt='走私武器、弹药罪和走U核材料|、走U假币罪——将取消d刑罚的适用' />背景介绍Q党的十八届三中全会提出“逐步减少适用d|名”?0?7?全国人大常委会审议刑法修正案Q九Q(草案Q。此ơ刑法修改一个重要内Ҏ拟取?个死刑罪名,分别是:走私武器、弹药罪和走U核材料|、走U假币罪、伪造货币罪、集资诈骗罪、组l卖淫罪、强q卖淫罪、阻执行军事职务罪、战旉谣惑众|。这是2011q刑法修正案Q八Q减?3个死刑罪名后的又一ơ死刑刑事政{的重大调整? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1541" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1492" target="_blank">什么原因导致了走私犯罪Q走U犯|有什么特点?</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2012-3/323462258404688.jpg' width='232' height='159' alt='什么原因导致了走私犯罪Q走U犯|有什么特点?' />走私是一U国际性社会现象,它的产生是与关税制度Q国安商品差h和N易限制的存在相联pȝ。只要国家实施对外N易管理,只要存在国内外市场差P必然会有走U现象的发生。走U具有非怹q的历史。从世界范围看,走私作ؓ一U违法N易行为,与资本主义商品经同时生于14?6世纪。当Ӟ随着上交通的日益发达Q商品货币以惊h的速度发展Q以至于西方资本M国家的统治者不得不考虑采取监管措施加以控制Q以l护本国的利益,于是通过立法制定了商品进出境必须遵守的规则,q设立了 <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1492" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1173" target="_blank">走私犯罪你必ȝ道的常识</a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2012-2/2011324660650782.jpg' width='232' height='159' alt='走私犯罪你必ȝ道的常识' />以下是有兌U犯|的法律条文和法律解析:W一百五十一?走私武器、弹药、核材料或者伪造的货币的,处七q以上有期徒刑,q处|金或者没收胦?情节较轻的,处三q以上七q以下有期徒刑,q处|金。走U国家禁止出口的文物、黄金、白银和其他贵重金属或者国家禁止进出口的珍贵动物及其制品的Q处五年以上有期徒刑Qƈ处罚?情节较轻的,处五q以下有期徒刑,q处|金。走U珍E植物及其制品{国家禁止进出口的其他货物、物品的Q处五年以下有期徒刑或者拘役,q处或者单处罚?情节严重? <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=1173" target="_blank" class="hs">>>更多</a></div> <div class="con100"> <a href="http://www.ofyy.tw/Expertise/ArticleDetail.aspx?ArticleId=723" target="_blank">什么是走私犯罪Q?/a></div> <div class="con101"> <img src='/Upload/InfoPhoto/Original/2012-3/323482687664581.jpg' width='232' height='159' alt='什么是走私犯罪Q? 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