单位犯罪认定的若干问题——以走私罪为例

Determination of Corporate Crime:Based on Smuggling

我国自从1987年《海关法》首次规定单位可以成为走私犯罪的主体以来,单位犯罪理论快速发展,司法实践广泛运用。但是单位犯罪主体认定在逻辑上存在根本的矛盾关系,司法实践也难以界定单位犯罪和自然人犯罪,这需要对其进行研究,寻找解决方案。通过综述我国单位犯罪的历史渊源、法律依据和司法实践中出现的一些特殊情形,在此基础上参照犯罪构成的理论,创造性地提出单位作为犯罪主体的构成要件。分为第一阶层,构成要件符合性,包括形式要件,即单位合法成立;主观要件,即体现单位意志;结果要件,即单位获利。第二阶层,阻却事由,包括成立非法目的阻却事由和成立后违法业务比例阻却事由,以期从逻辑上和标准上清晰界定单位犯罪与自然人犯罪的界限,解决司法实践中的认定难题。

Since the Customs Law provided in 1987 for the first time that corporations can be taken as the subject of smuggling crimes,the theory of corporate crime has undergone rapid development and has been applied widely in judicial practices.However,there is a logical contradiction in the identification of the subject of corporate crime,and it is difficult to demarcate the boundaries of corporate crime and natural person crime in judicial practice,which calls for further studies.This paper summarizes the historical origins,legal basis and some special situations in the judicial practice of corporate crimes.Based on the theory of criminal constitution,this paper proposes the constitutive elements to deem the corporation as the subject of the crime.The first level is the constitutive elements of conformity,which include formal elements(legitimacy of the corporation),subjective element(corporate will)and result element(profit of the corporation).The second level is the ground for the elimination of crime in terms of illegal purposes and proportion of illegal business.These elements are helpful to identify the boundary between corporate crime and natural person crime based on criteria and to tackle the problems identified in judicial practice.