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两高关于走私罪的最新司法解释在司法实践中遇到许多新的问题,实践中有争议。应坚持从严对待走私罪、正确理解走私罪空白构成要件、认识走私罪的本质以及“法律不理会琐细之事”来处理新的问题。区别于其他犯罪,走私罪具有行政犯罪、跨境犯罪和单位犯罪突出等特点,应从“宽严相济”刑事政策、罪刑法定原则、罪刑均衡原则、实质解释论、走私行为实质和市场经济活动规律来把握走私犯罪认定的规律。
The two most recent judicial interpretations of the crime of smuggling have encountered many new problems in judicial practice, which have been controversial in practice. It is necessary to uphold the strict treatment of smuggling crimes, correctly understand the blank elements of smuggling crimes, understand the essence of smuggling crimes and handle the new issues with “law ignoring trivial matters.” Different from other crimes, smuggling crimes have the characteristics of administrative crimes, cross-border crimes and outstanding unit crimes. From the perspectives of “leniency and strict punishment” criminal policy, statutory principle of crimes and penalties, principle of equalization of crimes and punishments, substantive interpretation, substance of smuggling activities and market economy activities Law to grasp the law of smuggling.