对我国刑法走私罪共犯规定之的反思.docVIP

对我国刑法走私罪共犯规定之的反思 　　摘 要：我国刑法第156条之规定及相关司法解释是实践中认定走私罪共犯的法律标准。刑法第156条之规定是法律拟制而非注意规定，其核心在于对“通谋”的认定。司法解释确立的“明知”和“多次帮助”原则分别有主观归罪和客观归罪之嫌，将走私罪共犯的认定范围不当扩大。刑法应以主客观相统一原则和帮助犯的构成要件为依据，认定走私罪的共犯。 　　关键词：走私罪；共犯；认定；反思 　　 　　Provisions on Accomplices in Smuggling in China’s Criminal Law: A Rethink 　　ZHAO Yong??lin 　　(School of Law, Southwest University of Political Science and Law, Chongqing 400031, China) 　　Abstract：Article 156 of China’s Criminal Law and its judicial interpretation are the legal criteria for identifying accomplices in smuggling in practice. Provisions of the article is not a provision o