摘要
走私犯罪是破坏社会主义经济秩序的一种严重犯罪,当前我国走私犯罪相当严重。司法实践中,单位走私犯罪涉及许多亟待解决的法律问题,特别是关于单位走私犯罪与个人走私犯罪的界定、单位走私犯罪主体的定位等都值得深入探讨。
Smuggling crime is so serious that it violates the proper economic order of communism. Currently in our country, the most prominent characteristics of smuggling crime is that it is mostly conducted by units, which has involved many legal problems needing to be solved in judicial practice. Particularly, the definition between unit and individual crimes, and the proper position for the criminal subject of units also are worthy of being discussed.