关于走私罚没问题的研究

A Study on Penalty and Seizure for Smuggling

习近平总书记曾指出“执法的最好效果就是让人心服口服”,对照这一标准检视缉私执法,我们发现在办理走私普通货物、物品案件中,近年来出现了走私财产罚“行刑倒挂”、走私货物处置难、走私违法所得“空判”等现象,实务中关于“走私货物没收、走私违法所得认定与执行”的争议越来越大,已经严重影响了打私工作的效果。对此,笔者通过案例统计、比较研究等方法进行研究,力求找到问题症结,为走出当前困境提出可行的路径,努力实现最佳的法律效果、政治效果、社会效果。

General Secretary Xi Jinping once emphasized that“the best law enforcement effect is one that convinces people both in heart and in word.”When we examine anti-smuggling law enforcement against this standard,we find that,in recent years,several issues have emerged in handling cases of smuggling ordinary goods and articles.These include the“inversion of administrative and criminal penalty”in the punishment for the cases of smuggling property,difficulties in the disposal of smuggled goods,and“ineffectual sentencing”regarding smuggling-related illegal gains.In practice,disputes over the seizure of smuggled goods as well as the determination of illegal gains from smuggling and the subsequent enforcement are becoming increasingly pronounced,significantly undermining the effectiveness of anti-smuggling efforts.To address these challenges,this paper employs case statistics,comparative research,and other methods to identify the root causes of these problems.The aim is to propose feasible solutions to overcome the current difficulties,striving to achieve optimal legal,political,and social outcomes.