跨境电商零售进口渠道走私犯罪实务问题初探及风险防治对策

A Preliminary Study on the Practical Problems and Risk Prevention Measures of Smuggling Crimes in Retail Import under Cross-border E-commerce

在跨境电商零售进口领域走私案件中,对于未实际造成国家税收损失、实质危害程度较轻的“引流”行为,更宜以行政手段惩治违规行为。跨境电商走私刑事案件应根据一般贸易方式、个人邮寄形式等不同情况,区分偷逃税款的计核方式。共同犯罪中,货主除确实不清楚走私方式、被动接受他人服务的被认定为从犯外,大多情况下还是以主犯认定。揽货人若主观能动性较强,一般以主犯认定。跨境电商平台的作用大小可以从“犯罪结果的获益程度”“参与犯罪的范围”“对犯罪事实的行为支配、意欲支配、功能性支配”等角度衡量。在监管方面,需要从立法管控、海关监管、企业自律、事前合规等多渠道推进跨境电商零售进口的风险防治。

In cases of smuggling in retail import under cross-border e-commerce,it is more appropriate to use administrative measures to punish illegal activities that have not actually caused national tax losses and have a relatively low level of substantive harm.In criminal cases of cross-border e-commerce smuggling,it is necessary to distinguish different accounting methods for tax evasion based on various customs procedures such as general trade or individual mailing.In joint crimes,the cargo owner is often considered the main culprit,except in cases where they genuinely are unaware of the smuggling methods and passively receive services from others.If the buyer exhibits a strong subjective initiative,they are generally identified as the main culprit.The role of cross-border e-commerce platforms can be assessed based on factors such as the extent of benefit from criminal activities,the scope of participation in the crime,and the control and intention related to the criminal facts.In terms of regulation,it is necessary to promote risk prevention and control in retail import under crOSS-border e-commerce through multiple means such as legislative control,customs control,self-discipline of business,and compliance prior to clearance.