Legal analysis
Personal smuggling involves 654.38 million people suspected of smuggling ordinary goods. This crime refers to illegally transporting, carrying or mailing weapons, ammunition, nuclear materials, counterfeit money, rare animals and their products, rare plants and their products, obscene articles, drugs, and goods and articles other than precious metals such as cultural relics and gold and silver, which are prohibited from being transported by the state, in violation of customs regulations and evading customs supervision. If you evade fees, you have to pay more than 50 thousand. Smuggling ordinary goods and articles and evading the tax payable of more than 100,000 yuan but less than 500,000 yuan shall be deemed as "the amount of tax evaded is relatively large"; Tax evasion of more than 500,000 yuan but less than 2.5 million yuan shall be deemed as "a huge amount of tax evasion"; If the tax payable is more than 2.5 million yuan, it shall be deemed as "the amount of tax payable is extremely huge". Smuggling ordinary goods and articles, under any of the following circumstances, where the tax payable is more than 300,000 yuan but less than 500,000 yuan, shall be deemed as "other serious circumstances" as stipulated in the first paragraph of Article 153 of the Criminal Law; Those who evade the tax payable of more than 1.5 million yuan but less than 2.5 million yuan shall be deemed as "other particularly serious circumstances": (1) ringleaders of criminal groups; (two) the use of special vehicles to engage in smuggling activities; (3) Bribing state functionaries for the purpose of smuggling crimes; (4) instigating or using minors, pregnant women and other special groups to smuggle; (5) Gathering people to obstruct anti-smuggling activities.
legal ground
Article 154 of the Criminal Law of People's Republic of China (PRC) 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, which have been approved for import for profit in China without customs permission and without paying the tax payable; (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.