作 者: ;
机构地区: 珠海城市职业技术学院
出 处: 《广东广播电视大学学报》 2011年第3期47-52,共6页
摘 要: 走私普通货物、物品罪是一种严重的涉税经济犯罪,犯罪行为人实施的犯罪行为导致的偷逃应缴税款"数额较大"、"数额巨大"和"数额特别巨大"是该罪定性量罚的核心因素。对于偷逃应缴税款的计核,应当以走私行为发生日为标准,对于原产地不明的货物应当适用优惠税率,而且对于办案期间税率和税种发生变化的不能适用"从旧兼从轻"的法律原则。 Smuggling of ordinary goods or articles is a serious economic crime regarding tax payment.The conviction and punishment should be based on the amount of tax evaded.The evaluation of the total amount of evaded tax should start from the date when smuggling actually happens.For goods without specified place of origin preferential tariff should apply.However,in case of changes in tax rate or tax categories when the case is being handled,the principle of "lenient punishment" is not applicable.