单位走私犯罪若干疑难问题研究

Several issues on Unit Smuggling Crime

走私犯罪作为典型的法定犯罪,带有明显的政策性。随着国家对外贸易的发展,以单位形式实施的走私犯罪大幅上升,单位走私犯罪愈演愈烈。刑法对走私罪名均规定了单位犯罪,司法实践中对单位走私犯罪出现诸多疑难问题,集中体现在定罪量刑模式、单位意志、单位主体资格、单位自首、犯罪数额等的认定上,有必要结合立法精神和司法实践就这些疑难问题进行重点分析,厘清单位犯罪的二元定罪量刑模式,界定单位意志和单位主体的表现形式,分析单位自首和个人自首的构成要件,明确走私犯罪数额的认定标准,实现单位走私犯罪的罪责刑相适应。

As a typical statutory crime,smuggling crime is obviously policy-based.With the development of the country’s foreign trade,the number of unit smuggling crime is rising sharply.The criminal law stipulates the crime of unit smuggling.In judicial practice,however,many difficult problems in unit smuggling crime have arisen,which mainly reflect in the conviction and sentencing mode,unit will,the subject qualification,unit self-surrender,amount of the crime and so on.It is necessary to analyze these difficult problems by taking both of the legislative spirit and judicial practice into consideration,to clarify the dual conviction and sentencing mode of the unit crime,to define the form of the unit will and its subject qualification,to analyze the constituent elements of the self-surrender for the unit and individual separately,as well as to clarify the criteria for determining the amount of smuggling crime,so that the aim of fitting penalty to a crime and criminal responsibility can be achieved.