Weapons, ammunition, nuclear materials, counterfeit money, cultural relics, precious metals, precious animals and their products, rare plants and their products specified in Article 15 1 of the Criminal Law, obscene articles specified in Article 152 and other goods and articles except drugs specified in Article 347, including those whose import and export are restricted. The large amount of tax evasion means that the starting point of the crime of smuggling ordinary goods and articles stipulated in Article 153 of the Criminal Law is to evade the taxable amount of more than 50,000 yuan. In addition, the following acts also constitute or are punished as the crime of smuggling ordinary goods and articles: (1) selling bonded goods such as raw materials, spare parts, finished products and equipment. (a) without the permission of the customs, without paying the tax payable, it is approved to carry out processing and assembly and import compensation trade in China; (2) Selling goods and articles imported with specific tax reduction or exemption in China for profit without the permission of the customs and without paying the tax payable; (3) illegally purchasing other smuggled goods and articles directly from smugglers in a relatively large amount; (4) transporting, purchasing or selling goods and articles whose import and export are restricted by the state in inland seas, territorial seas, rivers and lakes, and the amount is relatively large without legal proof.
As can be seen from the above, it is a criminal case for a natural person to evade tax by smuggling goods that are not prohibited or restricted. The requirement for filing a criminal case is 1, which constitutes the crime of smuggling. 2. Tax evasion exceeds 50,000 pounds.
3. Subjective sin
Identification and punishment are as follows:
[Edit this paragraph] thinks that
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. 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.
[Edit this paragraph] Punishment
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 or death, and his property shall be confiscated. 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 less 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 evaded or confiscated of property; If the circumstances are especially serious, he shall be sentenced to life imprisonment or death, and his property shall be confiscated. 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.
Specific provisions can be linked to://baike.baidu.com/view/1101285.html.