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随着我国加入世界贸易组织和改革开放的深入,外贸体制和贸易管制措施也都有了较大的变动。为了更好地维护我国的经济秩序和社会安定,促进经济的健康持续发展,提升打击走私的工作效能,研究现行《刑法》中走私罪的立法缺陷及其完善,意义重大。本文从司法实践的角度出发,着重分析了我国走私罪立法上存在的一些比较突出的缺陷和不足,并针对走私罪在立法上存在的缺陷,对如何完善走私犯罪的立法观做了理论解释和现实分析。
With China’s accession to the World Trade Organization and the deepening of its reform and opening up, the foreign trade system and trade control measures have also undergone major changes. In order to better safeguard China’s economic order and social stability, promote the healthy and sustainable economic development, and enhance the work efficiency of cracking down on smuggling, it is of great significance to study the current legislative defects and perfection of smuggling crimes in the Criminal Law. From the angle of judicial practice, this paper analyzes some prominent defects and shortcomings in the legislation of smuggling crime emphatically. In view of the defects in legislation of smuggling crime, this article makes a theoretical explanation of how to improve the legislative concept of smuggling crime. Realistic analysis.