摘要
加工贸易在促进我国经济增长、出口创汇以及推进我国工业化进程等方面做出了历史性的贡献。由于区域经济发展不均衡、海关监管制度存在漏洞、走私犯罪日趋集团化和专业化以及缉私警力相对紧张,加工贸易各领域、各环节都存在严重的走私犯罪行为。加工贸易渠道的走私犯罪涉及范围广泛、涉案金额巨大,不仅使国家税收大量流失,而且对我国社会主义市场经济秩序造成了强烈冲击。加工贸易走私犯罪具有手段隐蔽、周期漫长、取证困难等特点,给案件的侦破带来了很大的困难和挑战。我国破获的此类案件数量较少,难以对犯罪分子形成有力震慑。因此,我们一方面要强化自身能力建设,另一方面要加强对加工贸易渠道走私犯罪的研究,双管齐下,多措并举,严密防范,严厉打击,有效遏制其连年增长的趋势。加强对加工贸易渠道走私犯罪的研究工作,既是打击走私犯罪的现实需要,也是提高缉私效能的必由之路。
Although processing trade has contributed a lot to China' s economic growth, foreign exchange income by exports, and other aspects, there are serious smuggling activities throughout such a kind of trade due to unbalance in regional economic development, loops in customs regulation, increasing syndication and specialization of processing smuggling as well as lack of anti-smuggling police. The characteristics of such a kind of crime, such as covert means, lengthy periods, difficulty to obtain evidences, bring about great difficulties and challenges to case detection. Such kind of cases that have been cracked are still very few, which can not be a powerful deterrent. Therefore,it is suggested to strengthen research on smuggling through processing trade, as well as our own capacity building,with a comprehensive strategy which stresses both severe punishment and strict precautions.
出处
《铁道警官高等专科学校学报》
2014年第1期100-104,共5页
Journal of Railway Ministry Zhengzhou Police College
关键词
加工贸易
走私犯罪
海关缉私
processing trade
crime of smuggling
customs anti-smuggling