摘要
近年来,随着国家对外贸易发展和网络购物的兴起,海外代购也逐渐走入人们的日常生活。由于海外代购涉及国家进出口贸易制度,却又缺乏具体法律规定,使之与走私行为之间的界限不够明确。这种不确定性为少数人牟取不当利益提供了温床,使国家税收蒙受损失,也影响到我国对外贸易的健康发展。为有效破解海外代购行为的法律监管难题,有必要厘清海外代购行为的性质,明晰其与走私行为的界限,探索海外代购管理制度,完善我国的走私犯罪立法。
IIn recent years, with the rise of the national foreign trade development and network shopping, overseas purchasing has entered people's daily life. Overseas purchasing is related to national import and export trade system, but the boundary between overseas purchasing and smuggling remains unclear due to lack of specific legal provisions. This uncertainty has provided a hotbed for some people to gain improper benefits, evade national tax revenue, and has affected the healthy development of China's foreign trade. Therefore, it is necessary for legal supervision to effectively tell overseas purchasing from smuggling, explore overseas purchasing management system and improve the legislation on smuggling in China.
出处
《河北工业大学学报(社会科学版)》
2015年第2期68-72,共5页
Journal of Hebei University of Technology:Social Sciences Edition
关键词
海外代购
经济犯罪
例示法
量刑幅度
overseas purchasing
economic crime
instantiate method
sentencing range