Object element
The object of this crime is the national foreign trade control. Its objects are all goods and articles except weapons, ammunition, counterfeit money, cultural relics, gold, silver and other precious metals prohibited by the state, precious animals and their products, rare plants and their products, obscene articles, drugs and solid waste prohibited by the state. According to whether the country prohibits or restricts it, it can be divided into three situations:
First, the goods and articles prohibited by the state from import and export mainly include printed matter, manuscripts, pictures, movies, audio-visual products, software and other articles that are harmful to national politics, economy, culture and morality or whose contents involve state secrets; Highly toxic animals and plants with dangerous germs, pests and other harmful organisms and their products; Harmful to human and animal health, from epidemic areas or other instruments and drugs that can spread diseases; Unless otherwise specified, it is allowed to carry RMB; Endangered and precious plants (including specimens) and their seeds and propagation materials; Goods and articles infringing intellectual property rights; General animals and their products whose import and export are prohibited by the state; Wait a minute.
Second, goods and articles whose import and export are restricted by the state, that is, goods and articles whose import and export are subject to quota or license management by the state, such as cigarettes, alcohol, automobiles, motorcycles, televisions, refrigerators, calculators, personal computers, foreign currencies and securities, communication security machines, radio transceivers, precious Chinese herbal medicines and their proprietary Chinese medicines.
Third, the state does not prohibit or restrict the import and export of goods and articles subject to customs duties, such as clothing, concentrated solution, jellyfish, freshwater fish, shrimp, local products and other export items; Imported articles such as ceramics, plastics, cosmetics, glass products, paper-making raw materials, etc.
Objective elements
This crime is objectively manifested as violating customs regulations and evading customs supervision. Smuggling goods and articles other than bullets into or out of the country, if the circumstances are serious. According to the specific ways of smuggling ordinary goods and articles, the crime of smuggling ordinary goods and articles can be divided into the following situations:
1. Illegally transporting, carrying or mailing other goods and articles other than contraband such as weapons and ammunition into or out of the country.
According to the revised provisions of this article, only illegally transporting, carrying or mailing weapons, ammunition, nuclear materials, counterfeit money, precious animals and their products, precious metals, rare plants and obscene articles constitute the crime of smuggling ordinary goods and articles.
Ordinary goods and articles mainly refer to goods and articles that are taxed by the state and allowed to import and export. For this kind of goods, the state does not prohibit or restrict the import and export, but according to the needs of national economic development and social development, the demand must be properly adjusted by levying tariffs. Generally speaking, as long as there is no significant impact on China's national economy and people's livelihood, there is no significant impact on China's domestic economic development, such as China's clothing, local products, foreign glass products, cosmetics and so on. You can import and export freely, but you must pay customs duties according to law.
2, unauthorized sale of bonded goods, specific tax relief goods, donations of imported goods and articles, and donations of imported goods and articles under the guise of.
(1) Selling bonded goods, such as raw materials, spare parts, finished products, equipment, etc. (a) without the permission of the customs, the import has been approved for processing, assembling and compensation trade, and profits are made in China.
According to the provisions of Article 57 of China's Customs Law, bonded goods refer to goods that enter the country without customs approval and tax payment procedures, are stored, processed and assembled in China, and then are transported out of the country. Bonded goods cannot circulate in the market like other domestic products because they have not paid customs duties when entering the country. If bonded goods cannot be transported out of the country due to changes in objective conditions and need to be sold domestically, they must be approved by the customs in advance and pay customs duties. If the perpetrator sells in China by means of concealment or deception without permission, it is a smuggling act.
(2) Selling donated imported goods and articles or other goods and articles with special tax reduction or exemption provisions for profit in China without customs permission and without paying customs duties.
According to Article 40 of the Customs Law, goods imported and exported by special economic zones and other specific areas, goods imported and exported by Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-capital enterprises, goods imported and exported for special purposes and materials donated by public welfare undertakings may be exempted from customs duties. The scope and measures of specific tax reduction or exemption shall be formulated by the State Council. According to the above provisions, Article 9 of the Provisions of the General Administration of Customs on the Administration of Goods, Means of Transport, Luggage and Mailed Articles Entering and Leaving Special Economic Zones and Article 4 of the Provisions on the Supervision and Exemption of Import and Export Goods of Sino-foreign Joint Ventures approved by the State Council have made specific provisions on goods and articles imported by special economic zones and Sino-foreign joint ventures respectively. In addition, the goods that enjoy specific tax reduction and exemption also include instruments and equipment that enterprises must introduce for technological transformation; Some equipment and equipment used by schools and scientific research institutions for teaching and scientific research.
According to the provisions of the Customs Law and other customs laws, goods and articles that are specifically exempted or exempted can only be used for specific areas, specific enterprises or specific purposes. Because the implementation of tax reduction and exemption for these goods and articles is a preferential policy given by the state to some regions or units in order to promote economic development or other social development needs, the circulation and use of these goods and articles must be restricted to some extent, and they must not be allowed to flow into the market at will. Otherwise, it means that any region or unit in China can import goods through this channel in the form of tax reduction or exemption, which will inevitably undermine the country's foreign trade control and affect the country's economic construction. Therefore, China's laws will stipulate that goods and articles with specific tax reduction or exemption will be sold without authorization.
3. Indirect smuggling of ordinary goods and articles.
According to the provisions of Article 155 of this Law, those who directly illegally purchase smuggled general goods and articles from smugglers, or transport, purchase and sell contraband other than goods and articles restricted by the state in inland seas and territorial waters without legal proof, and forge, buy and sell customs documents and import and export licenses for smuggled general goods and articles shall be punished as smuggled general goods and articles.
This kind of indirect smuggling behavior can also be called quasi-smuggling behavior or implicated smuggling behavior, because the subject of this behavior is not directly engaged in smuggling activities, but its behavior is closely related to smuggling, and even some actors have reached a tacit understanding with smugglers. Because of these behaviors, smuggled goods and articles can be sold and spread quickly, and the purpose of smugglers can be realized. Therefore, this kind of behavior, like smuggling, damages the country's foreign trade control. If the circumstances are serious, it should also be punished as smuggling ordinary goods and articles.
In the above acts, "buying directly from smugglers" means buying smuggled goods and articles directly from the other party knowing that they are smugglers; "No legal certificate" means that it does not conform to China's import and export license system. According to China's laws, import and export commodities must generally obtain the import and export license system from the organs designated by the state. However, units engaged in import and export business approved by the state may enter and leave the country with import and export documents within the approved business scope. If there is neither a license nor a certificate, it means that there is no legal proof, and the behavior of the perpetrator constitutes the crime of smuggling. Customs documents refer to special documents declared to the customs when goods and articles are imported or exported, such as tax returns.
The above smuggling behavior must be "serious" to constitute the crime of smuggling ordinary goods and articles. The so-called "serious circumstances" should generally be based on the premise that the taxable amount of smuggled goods and articles reaches a higher standard. According to the provisions of this article, if the price of smuggled general goods and articles reaches more than 50 thousand yuan, it can be considered as a large amount. In addition, armed cover smuggling, violence, threats to resist anti-smuggling, can be directly identified as "serious", that it constitutes the crime of smuggling ordinary goods and articles.
Theme element
The main constituent elements of this crime are the general subject, that is, every natural person who has reached the age of criminal responsibility and has the ability of criminal responsibility can constitute this crime. According to the second paragraph of this article, a unit can also be the subject of this crime.
subjective factor
The subjective aspect of this crime can only be constituted by intention, and negligence does not constitute this crime. And this crime is a crime for profit. [ 1]
2 feature editing
1, the object of infringement is the country's foreign trade management system.
2. Objectively speaking, it is the act of smuggling a large number of "ordinary" goods and articles in violation of customs regulations.
The smuggling object of this crime is goods and articles other than the first nine kinds of smuggling crimes and drug smuggling crimes. The first nine crimes of smuggling and drug smuggling are generally goods and articles whose import and export are prohibited by the state, but it cannot be considered that the smuggling object of this crime is goods and articles whose import and export are allowed by the state. In fact, the goods and articles of this crime also include other goods and articles whose import and export are prohibited, such as simulated pistols and controlled knives. It also includes goods and articles prohibited by the state from exporting, such as some precious Chinese herbal medicines; It also includes goods and articles whose import and export are restricted, goods and articles subject to customs duties, and special duty-free goods and articles under special circumstances.
Smuggling in this crime includes the following ways: (1) illegally transporting or carrying goods and articles whose import and export are prohibited or restricted by the state or goods and articles whose import and export are subject to customs duties according to law. (2) Entering or leaving the country through the place where the customs is established, evading customs supervision and inspection by deception such as concealment, disguise or false report, illegally smuggling, smuggling or mailing goods and articles whose import or export is prohibited or restricted by the state, or goods and articles whose import or export is subject to customs duties according to law. (3) illegally selling bonded goods such as raw materials, spare parts, finished products, equipment, other goods under customs supervision, and means of transport imported from abroad. Without the approval of the State Council or the permission of the customs, the goods that have been approved to be imported for processing, assembly and compensation trade are profited in China. Among them, "bonded goods" refer to goods that have entered the country without going through the formalities of tax payment, are stored, processed and assembled in China, and should be transported out of the country again. Bonded goods include goods imported through processing trade and compensation trade, as well as goods stored, processed and consigned in bonded warehouses, bonded factories, bonded areas or duty-free shops. (4) importing goods and articles in the name of donation, or importing goods and articles with tax reduction or exemption for specific enterprises, specific regions and specific purposes without customs permission and paying customs duties, or illegally selling other goods and articles with tax reduction or exemption in China for profit. (5) directly and illegally purchasing articles prohibited by the state from smugglers, or directly and illegally purchasing other smuggled goods and articles in a relatively large amount. "Directly illegally purchasing other smuggled goods and articles from smugglers" refers to illegally purchasing other smuggled goods and articles from smugglers knowing that they are smugglers. (6) Transporting, purchasing or selling articles whose import and export are prohibited by the state in inland seas, territorial seas, boundary rivers and boundary lakes, or transporting, purchasing or selling large quantities of goods and articles whose import and export are restricted by the state without legal certificates. "Inland sea" includes the estuary waters of inland rivers. (7) colluding with smuggling criminals to provide them with loans, funds, account numbers, invoices and certificates, or providing them with convenient conditions such as transportation, storage and mailing.
According to the provisions of the Criminal Law, the establishment of this crime requires a large amount of smuggled goods and articles, that is, smuggled goods and articles evade the taxable amount of more than 50,000 yuan, before this crime is punished. "Taxable amount" refers to the import and export duties payable on import and export goods and articles and the taxes collected by the customs in the import process. The tax payable for smuggling goods and articles shall be calculated according to the applicable customs duties, tax rates, exchange rates and customs value approved by the customs at the time of smuggling, and the certificate issued by the customs shall prevail.
3. The subject of crime is a general subject, including both natural persons and units.
4. The subjective aspect is intentional. [2]
3 Differentiated editing
The difference between the crime of smuggling ordinary goods and articles and the crime of tax evasion
The crime of tax evasion means that taxpayers and withholding agents violate tax laws and regulations, use fictional facts, conceal the truth or other means, fail to pay or underpay the tax payable, or have withheld or remitted a large amount of tax, or have been given a second administrative punishment by the tax authorities for tax evasion. The crime of smuggling ordinary goods and articles also has the problems of evading customs duties, value-added tax and consumption tax, and not paying or underpaying taxes. Judging from the legislative provisions, there is a relationship between the crime of smuggling ordinary goods and articles and the crime of tax evasion, which is actually a cross-competitive relationship. Regarding the crime of smuggling ordinary goods and articles, the perpetrator made false declarations such as non-payment or underpayment of customs duties, import value-added tax, consumption tax, etc., and sometimes even forged or altered account books and accounting vouchers. Subjectively, people deliberately failed to pay or underpaid customs duties, which actually belonged to tax evasion. Tariff is an organic part of national tax revenue, and endangering the order of tariff collection and management will inevitably endanger the order of national tax collection and management. However, due to the particularity of tariff collection, the state separates tariff collection from other taxes, that is, the tariff collection is handed over to the customs, and other taxes are handed over to special tax departments and financial departments. In this way, the criminal law also draws tax evasion from the crime of tax evasion, which belongs to the crime of smuggling ordinary goods and articles. In addition, the import value-added tax and consumption tax are also collected by the customs. In addition to customs duties, there are also import value-added tax and consumption tax for the crime of smuggling ordinary goods and articles. Therefore, if the evasion of customs duties, import value-added tax and consumption tax constitutes a crime, it should be regarded as the crime of smuggling ordinary goods and articles, but not as the crime of tax evasion.
There are the following differences between them: (1) The subject of crime is different. The subject of the crime of tax evasion is a special subject, which can only be composed of taxpayers and withholding agents; The subject of the crime of smuggling ordinary goods and articles is the general subject. (2) The targets of crimes are different. The object of the crime of tax evasion is the national tax order; The crime of smuggling ordinary goods and articles violates the state foreign trade management order and the state tax order. Although the crime of smuggling ordinary goods and articles also undermines the national tax order, it mainly undermines the foreign import and export trade order and rarely undermines the domestic economic and trade order. (3) The laws and regulations violated are different. The crime of tax evasion is a violation of tax laws and regulations, while the crime of smuggling ordinary goods and articles is a violation of customs laws and regulations.
In practice, actors often evade customs duties, value-added tax and consumption tax when smuggling ordinary goods and articles. There are different opinions on how to convict this situation: the first opinion is that the crime of smuggling ordinary goods and articles and the crime of tax evasion should be identified separately, and several crimes should be punished together. The second opinion is that it constitutes an implicated offense, that is, in this case, the behavior of the actor evading value-added tax and consumption tax is related to his smuggling behavior, and should be severely punished as a felony. The third point of view is that this situation has formed the concurrence of laws and regulations, that is, the behavior of the actor is tax evasion in the process of smuggling, which is actually based on a purpose and should be regarded as the concurrence of laws and regulations. According to China's criminal law theory and judicial practice, in this case, those with overlapping articles should be punished according to heavier charges. According to the above situation, we believe that this can only be dealt with as the crime of smuggling ordinary goods and articles. Although the third view holds that there are overlapping laws and regulations, it is incorrect to think that punishment should be based on the most heinous crimes. Because the law has taken the act of smuggling ordinary goods and articles from the crime of tax evasion, it is stipulated separately as the crime of smuggling ordinary goods and articles, which is a special law and can only be applied after conviction. [3]
4 Identify the editor
1. Clarify the boundary between the crime of smuggling ordinary goods and articles and general smuggling. The key to the difference between the two lies in whether the amount of customs duties and taxes payable for smuggling ordinary goods and articles reaches more than 50,000 yuan. Those below 50,000 yuan are treated as general smuggling, while those above 50,000 yuan constitute the crime of smuggling ordinary goods and articles.
In addition to the amount standard, according to the provisions of the Eighth Amendment to the Criminal Law, smuggling after being given two administrative penalties for smuggling within one year can also constitute the crime of smuggling ordinary goods and articles.
2. Distinguish the crime of smuggling ordinary goods and articles from other crimes related to smuggling. The key to the difference between the two lies in the different smuggling targets. Smuggling special articles such as weapons and ammunition constitutes different crimes of smuggling, and smuggling articles other than ordinary goods and special articles constitutes this crime.
5 punish the editor
Articles 153 and 157 of the Criminal Law stipulate that an individual who commits the crime of smuggling ordinary goods and articles and evades the tax payable of not less than 50,000 yuan but not more than 60,000 yuan shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 60,000 yuan but not more than five times the tax payable; Whoever evades the tax payable of more than 6,543.8+0.5 million yuan but less than 500,000 yuan shall be sentenced to fixed-term imprisonment of more than 3 years and less than 654.38+0 years, and shall be fined more than 654.38+0 times and less than 5 times the tax payable; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 or life imprisonment, and shall also be fined not less than 1 times but not more than 5 times the tax payable or his property shall be confiscated. Whoever evades the tax payable of more than 500,000 yuan shall be sentenced to fixed-term imprisonment of more than 65,438 +00 years or life imprisonment, and shall also be fined of more than 65,438 +0 times but less than 5 times the tax payable or confiscated of property; If the circumstances are especially serious, he shall be sentenced to life imprisonment and confiscation of property. If a unit commits the crime of smuggling ordinary goods and articles, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than 3 years 10 years; If the circumstances are particularly serious, he shall be sentenced to fixed-term imprisonment of 10 years or more.
If the smuggling has not been handled for many times, it shall be handled according to the accumulated tax payable on smuggled goods and articles. Whoever provides armed cover for smuggling shall be given a heavier punishment in accordance with Articles 15 1, 1 and Paragraph 4 of the Criminal Law.
Anyone who resists anti-smuggling by violence or threat shall be punished for several crimes, including the crime of smuggling ordinary goods and articles and the crime of obstructing official duties.
Whoever commits the crime specified in this article shall bear criminal responsibility according to the amount of tax evasion:
1. Whoever smuggles goods and articles and evades the tax payable of more than 500,000 yuan shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the tax payable or confiscated of property; If the circumstances are especially serious, he shall be sentenced to life imprisonment and confiscation of property.
2. Whoever smuggles goods and articles and evades the tax payable of more than 150,000 yuan but less than 500,000 yuan shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than one time but not more than five times the tax payable; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the tax payable or his property shall be confiscated.
3. Whoever smuggles goods and articles and evades the tax payable of not less than 50,000 yuan but not more than 150,000 yuan shall be sentenced to fixed-term imprisonment of not more than three years and fined not less than one time but not more than five times the tax payable;
4. Those who smuggle many times without treatment shall be punished according to the accumulated tax evasion of smuggled goods and articles. When accumulating the tax payable, it shall be calculated separately according to the customs value of smuggled goods and articles and the tax rate at the time of smuggling, and then added up.
5. If a unit commits this crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than ten years. The maximum penalty is life imprisonment.
6 legal editor
Legal provisions on the crime of smuggling ordinary goods and articles
[Criminal Law Provisions]
Article 154 If the following smuggling acts constitute a crime in accordance with the provisions of this section, they shall be convicted and punished in accordance with the provisions of Article 153 of this Law:
(1) Selling bonded goods such as raw materials, spare parts, finished products and equipment. (a) without the permission of the customs, failing to pay the tax payable, and being approved to be used for processing and assembly and compensation for trade imports, making profits in China;
(2) Selling goods and articles imported with specific duty reduction or exemption in China for profit without the permission of the customs and without paying the tax payable.
Article 155 The following acts shall be punished as smuggling and punished in accordance with the relevant provisions of this section:
(1) directly and illegally purchasing articles prohibited by the state from smugglers, or directly and illegally purchasing other smuggled goods and articles in a relatively large amount;
(2) Transporting, purchasing or selling goods that are prohibited from import and export by the state in inland seas or territorial waters, or transporting, purchasing or selling goods and articles that are restricted from import and export by the state, with a large amount without legal proof;
(3) Transporting overseas solid waste into the country to evade customs supervision.
Article 156 Whoever conspires with smuggling criminals to provide them with loans, funds, account numbers, invoices and certificates, or to provide them with convenient conditions such as transportation, storage and mailing, shall be punished as smuggling.
Article 157 Whoever provides armed cover for smuggling shall be given a heavier punishment in accordance with the provisions of paragraphs 1 and 4 of Article 151 of this Law.
Whoever resists anti-smuggling by violence or threat shall be punished in accordance with the provisions of Article 277 of this Law on the crime of smuggling and the crime of obstructing state functionaries from performing their duties according to law.
[Relevant laws]
Article 82 of the Customs Law violates this Law and relevant laws and administrative regulations, evades customs supervision, evades tax payable, evades the state's prohibited or restricted entry and exit management, and is a smuggling act under any of the following circumstances:
(1) transporting, carrying or mailing goods and articles prohibited or restricted from entering or leaving the country or goods and articles subject to tax;
(2) Selling bonded goods, goods with tax reduction or exemption, other goods and articles under customs supervision, and means of transport entering or leaving the country without customs permission, without paying the tax payable and submitting the relevant license documents;
(3) Other acts that evade customs supervision and constitute smuggling.
If one of the acts listed in the preceding paragraph does not constitute a crime, the smuggled goods, articles and illegal income shall be confiscated by the customs, and a fine may also be imposed; Goods and articles specially or repeatedly used to cover smuggling, means of transport specially or repeatedly used for smuggling, and special equipment for hiding smuggled goods and articles shall be ordered to be dismantled or confiscated.
Whoever commits one of the acts listed in the first paragraph, which constitutes a crime, shall be investigated for criminal responsibility according to law.
Article 83 Whoever commits one of the following acts shall be punished as smuggling and punished in accordance with the provisions of Article 82 of this Law:
(1) illegally purchasing smuggled goods and articles directly from smugglers;
(2) People on inland seas, territorial seas, rivers and lakes, ships and means of transport buy or sell goods or articles whose entry or exit is prohibited or restricted by the state, or transport or buy or sell goods that are taxable according to law without legal proof.
Article 84 Whoever forges, alters, buys or sells customs documents, conspires with smugglers to provide them with loans, funds, account numbers, invoices, certificates and customs documents, and conspires with smugglers to provide them with transportation, warehousing, mailing or other conveniences, which constitutes a crime, shall be investigated for criminal responsibility according to law; If it does not constitute a crime, the customs shall confiscate the illegal income and impose a fine.
7 judicial interpretation editor
Determination of the crime of smuggling ordinary goods and articles in judicial practice
[Judicial interpretation]
Interpretation of the Supreme People's Court on Several Issues Concerning the Specific Application of Laws in the Trial of Criminal Cases of Smuggling (No.30 [2000] of the Law, September 26, 2000)
Article 5, paragraph 5, whoever smuggles non-obscene movies, DVDs, video tapes, audio tapes, audio CDs, pictures, books and periodicals, electronic publications and other articles shall be convicted and punished in accordance with the provisions of Article 153 of the Criminal Law.
Article 6 "Taxable amount" as stipulated in Article 153 of the Criminal Law refers to the import and export duties payable on imported and exported goods and articles and the taxes collected by the customs at the import stage.
The tax payable for smuggling goods and articles shall be calculated according to the applicable customs duties, tax rates, exchange rates and customs value approved by the customs at the time of smuggling, and the certificate issued by the customs shall prevail.
The third paragraph of Article 153 of the Criminal Law stipulates that "repeated smuggling has not been dealt with" refers to repeated smuggling without administrative punishment.
Article 7 Bonded goods as mentioned in Article 154 of the Criminal Law refer to goods that have entered the country with the approval of the customs without going through the formalities of tax payment and should be stored, processed and assembled in China and then transported out of the country. Bonded goods include goods imported through processing trade and compensation trade, as well as goods stored, processed and consigned in bonded warehouses, bonded factories, bonded areas or duty-free shops.
Article 8 As stipulated in Article 155 of the Criminal Law, "buying other smuggled goods and articles directly from smugglers in a relatively large amount" means that smugglers illegally buy other smuggled goods and articles, and the tax payable is more than 50,000 yuan.
Whoever directly illegally purchases goods prohibited by the state from smugglers, or transports, purchases or sells goods prohibited by the state in inland seas and territorial waters shall be convicted and punished according to the types of smuggled goods in accordance with the provisions of Articles 151, 152 and 347 of the Criminal Law respectively.
Countries that have never banned imports directly illegally buy smuggled goods and articles from smugglers, or transport or buy or sell goods and articles whose import and export are restricted by the state in inland seas and territorial waters without legal proof, and the amount is relatively large, they shall be convicted and punished in accordance with the provisions of Article 153 of the Criminal Law.
The "inland sea" as stipulated in the second paragraph of Article 155 of the Criminal Law includes the estuary waters of inland rivers.
Article 10, paragraph 2, where a unit commits the crime of smuggling ordinary goods and articles and the crime of smuggling solid waste whose import is restricted by the state and can be used as raw materials, and evades the tax payable of more than 250,000 yuan but less than 750,000 yuan, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Evading the tax payable of more than 750,000 yuan but less than 2.5 million yuan, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever evades the tax payable of more than 2.5 million yuan, if the circumstances are especially serious, shall be sentenced to fixed-term imprisonment of more than 10 years. [ 1]
8 case analysis editor
Case analysis of the crime of smuggling ordinary goods and articles
Appellant (defendant in the original trial) Wu Mou, female, born on September 29th, 1945, Han nationality, from Shanghai, served as the manager and legal representative of Jiaxing Textile Industry Raw Materials Company from April 1989 to March 65438, and lived in Room 40 1, No.286, Hexing South Road, Xiucheng District, Jiaxing City. On June 26th 1999,165438+1October 26th, he was released on bail pending trial, was detained in criminal detention on the 30th of the same month, changed to residential surveillance on June 8th, 2000, and was arrested on June 5th, 2002. He is now in Jiaxing detention center.
Defenders: Wang Qiuchao and Deng Jixiang, lawyers of Zhejiang Ce Tian Law Firm.
Appellant (defendant in the original trial) Tang Mou, male, born on June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/June/March On June 27th, 2000 1999+0 1, he was detained in criminal detention, and was changed to residential surveillance on June 2nd, 2000, and was released on bail in the same month, and was arrested on June 5th, 2002. He is now in Jiaxing detention center.
Defender Ren Yimin, lawyer of Zhejiang Haihao Law Firm.
Appellant (defendant in the original trial) Shen Mou, male, born on June 1960 10, Han nationality, from Jiaxing City, Zhejiang Province, has been the deputy section chief and section chief of Business 3 of Jiaxing Textile Industry Raw Materials Company since June 1 96, and lives in Zhayan New Village/Kloc, Jiaxing City. On June 27th, 2000 1999+0 1, he was detained in criminal detention, and was changed to residential surveillance on June 2nd, 2000, and was released on bail in the same month, and was arrested on June 5th, 2002. He is now in Jiaxing detention center.