Reason: Subjectively, it can only constitute the crime of smuggling obscene articles for the purpose of intentionally and profiting or spreading. Therefore, if the actor doesn't know that the articles he transports, carries and mails into or out of the country are obscene articles, but thinks that they are just ordinary articles, even if he intentionally evades customs supervision by hiding, disguising, concealing or making false reports or other means, because this intentional content is not the intentional content of the crime of smuggling obscene articles, it can't be considered as the crime of smuggling obscene articles. If the quantity of smuggled goods is small, it can only be regarded as general smuggling. Secondly, even if you intentionally evade customs supervision to transport, carry or mail obscene articles into or out of the country, the perpetrator's purpose is not to make profits or spread, and it cannot be considered as the crime of smuggling obscene articles.
If their company does not intend to evade customs duties when transporting goods out of the country, it will not constitute a crime. If you deliberately evade customs duties and evade taxes of more than 50,000 yuan, it is a general crime of smuggling. If it is less than 6.5438+0.5 million yuan, it shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and a fine of not less than one time but not more than five times the tax evasion. If the tax evasion is more than 6.5438+0.5 million, there are several sentencing intervals, which are listed below. Just compare it.
Criminal law of the people's Republic of China
Article 153 Whoever smuggles goods and articles other than those specified in Articles 151, 152 and 347 of this Law shall be punished in accordance with the following provisions according to the seriousness of the case:
(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 his property shall be confiscated; If the circumstances are especially serious, it shall be punished in accordance with the provisions of the fourth paragraph of Article 151 of this Law.
(2) Whoever smuggles goods and articles and evades the tax payable of not less than 150,000 yuan but not more than 500,000 yuan shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 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 or criminal detention, and shall also be fined not less than one time but not more than five times the tax payable.
If a unit commits the crime mentioned in the preceding paragraph, 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.
If the goods and articles are smuggled many times without treatment, they shall be smuggled according to the accumulated amount.
Punishment for tax evasion.
2. If the public security organ has enough evidence through investigation to prove that your friend knows that the goods are obscene CDs, then he constitutes the crime of smuggling obscene articles. The specific sentencing range is as follows. Please compare:
Criminal law of the people's Republic of China
Article 152 Whoever smuggles obscene movies, video tapes, audio tapes, pictures, books and periodicals or other obscene articles for the purpose of profit-making or dissemination shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years and shall also be fined; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated; If the circumstances are relatively minor, they shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also be fined.
If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.