走私普通货物罪单位自首问题研究——以北京某公司走私普通货物案为例

On Unit Surrender for the Crime of Smuggling General Goods:Take a Case Committed by a Beijing Company as an Example

自动投案和如实供述是自首的两个必备条件。在虚假申报类单位走私普通货物案中的自首认定过程中,主要对自动投案存在一定争议。单位犯罪的二元关系模型,对于准确走私犯罪中的单位自首和个人自首具有重要意义。应从单位走私犯罪中单位与自然人的二元定罪量刑模式、单位走私犯罪中单位和个人自动投案的分离认定、单位走私犯罪中主管人员自首推定单位自首三个方面,分析走私普通货物罪单位自首的若干疑难问题,从而准确认定自首,做到罪责刑相适应。

Voluntarily delivering oneself up to justice and truthfully confessing one's crime after one has committed the crime are the two indispensable elements for surrender.For the determination of surrender in the general goods smuggling crimes by units of the falsely declared kind,the former element is the dispute focus.The binary relationship model for unit crime is of great significance for the accurate determination of unit surrender and individual surrender in smuggling crimes.Taking the case of general goods smuggling by a company in Beijing as an example,this study analyzes the difficult problems facing unit surrender for the smuggling crimes of general goods from three aspects so as to accurately identify the surrender and achieve the proportionality for crime,duties and punishment:the binary model of crime conviction and sentencing for units and individuals;the boundary between unit and individual for voluntary surrender;and the presumption of unit surrender by the surrender of the supervisor in a unit.