摘要
单位走私犯罪往往和共同犯罪相互联系,正确区分主从犯是司法机关必须解决的重要问题。在单位走私犯罪的共同犯罪形式中,应当认定单位内部人员可以构成共同犯罪,使得理论和司法实务能够较好的逻辑自洽。以此为基础,笔者对单位走私犯罪中共同犯罪的主从犯认定问题,提出了以行为分工为主的四个方面认定依据,并对单位和其他单位、单位和自然人以及单位内部人员的共同犯罪等三种共同犯罪形式,进行了类型化的分析,提出认定主从犯的具体方式。
Corporate smuggling crime is often associated with joint crime,and it is an important juncture for the judicial organization to distinguish the principal from the accessory correctly.It is imperative that the internal personnel may also be deemed to commit joint crime in the corporate smuggling crime,which makes a better logical consistency between the theory and judicial practice.Based on the above argument,we put forward four aspects as the basis to distinguish the principal from the accessory in the joint crime in the case of corporate smuggling crime.At the same time,we also categorize the joint crime into three types,namely jointly by businesses,by business and natural persons and by internal personnel.Finally specific means of distinguishing the principal and the accessary are proposed.
作者
聂文峰
刘洋
Nie Wenfeng;Liu Yang
出处
《海关与经贸研究》
2018年第2期108-116,共9页
Journal of Customs and Trade
关键词
走私犯罪
单位犯罪
共同犯罪
主犯
从犯
Smuggling Crime
Corporate Crime
Joint Crime
Principal
Accessary