摘要
实践中,对于走私行为酌定不起诉后该如何处理,存在多种不同认识。本文从海关对酌定不起诉的走私行为是否均应给予行政处罚、海关作出的行政处罚所认定的违法事实等内容是否与检察机关认定的内容相矛盾以及对于公司内设部门实施的违法行为,在追究刑事责任和行政责任时该如何确定主体资格身份等三个方面,对实践中遇到的相关问题进行剖析,以期为促进各地海关对此类情形处置的规范性和统一性提供些许参考。
In practice,how to deal with the unprosecuted smuggling is still a controversy. The article looks into the problems encountered in practice from the following three aspects： whether administrative penalty should be imposed; whether the violations ascertained by the customs administration can be in conflict with those ascertained by the prosecutorate; how subject of offense can be determined in prosecution. The article is hoped to promote the standardization and uniformity in customs enforcement in similar circumstances.
出处
《海关与经贸研究》
2017年第5期86-93,共8页
Journal of Customs and Trade
关键词
走私行为
酌定不起诉
行政处罚
海关缉私
Smuggling Activities
Non- prosecuted
Administrative Penalty
Customs Anti- smug-gling
