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由于刑法规定的不明确,围绕武装掩护走私,学界展开了激烈的讨论。本文在厘清武装掩护走私的含义及认定的基础上,试图阐明这样几个问题:武装掩护走私不成立独立的罪名,而是各具体走私罪的从重处罚情节;武装掩护走私所掩护的是走私行为,而不要求是走私犯罪;必须严格区分武装掩护走私和以暴力、威胁方法抗拒缉私行为。
Due to the ambiguity of criminal law, there has been heated discussion among academics about the smuggling of armed cover. On the basis of clarifying the meaning and determination of smuggling of smuggled shelters, this article attempts to clarify several issues such as the following: the crime of armed cover smuggling does not establish an independent charge, but rather the case of the heaviest punishment of smuggling crimes; the armed cover smuggling covers smuggling activities, Without requiring that smuggling be criminalized; that there be strict distinction between armed cover smuggling and the use of violence and threats to deter smuggling.