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摘要自2001年我国加入世贸组织后，国内经济迅猛发展，形势一片大好，但不可忽视的是，由此也产生了很多新的问题。
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走私罪的发生率不断攀升，走私普通货物、物品罪又是实践中最为常见的走私犯罪，更是防不胜防。整个法学界为此对走私普通货物、物品罪进行了大量研究。但笔者发现专门针对本罪客观要件的分析少之又少。因此，本文将立足于走私普通货物、物品罪的客观要件，结合对该罪的整体分析，对其客观要件进行探讨，以期达到正确的理解。
走私对象、走私行为以及走私数额是走私普通货物罪的三大客观要件，本文也将从这三个方面展开分析。首先，对普通货物和普通物品进行区别划分。其次，具体分析走私行为的类型。最后，关于走私数额的界定标准，要具体问题具体分析，此外，走私税额的范围与计算也是研究的重点之一。46587
毕业论文关键词：走私行为； 走私对象； 走私范围； 走私数额
ABSTRACT Since China joined the WTO in 2001,the rapid development of the domestic economy, the situation is excellent, but can not be ignored, which also produced a lot of new problems.
Incidence of smuggling crime rate continues to rise,smuggling ordinary goods, goods crime is the crime of smuggling common practice in, it is hard to detect. The jurisprudence therefore of smuggling common goods, goods crime were a large number of research. But the author found specifically for the analysis of objective elements of the crime of less and less. Therefore, this paper will from smuggling ordinary goods, the specific content of the objective elements of the crime of smuggling ordinary goods or articles of, in order to achieve the correct understanding of the objective elements of the crime.
Object of smuggling, smuggling and smuggling amount is the crime of smuggling ordinary goods three objective elements, this paper from the three aspects launches the analysis. First of all, for ordinary goods and common goods were piding the difference. Secondly, specific analysis of smuggling behavior type. Finally, on smuggling amount is defined in the standard, concrete analysis of concrete problems. In addition, smuggling tax scope and calculation and research is one of the key.
Keywords: smuggling action; smuggling target; smuggling range; smuggling amount
目 录
第一章 走私普通货物、物品罪的概念和客观要件 1
1.1走私普通货物、物品罪的概念 1
1.2走私普通货物罪客观要件的要素分析 1
第二章 走私对象 3
2.1区分“普通货物”和“普通物品”的差别 3
2.2“普通货物、物品”的范围 3
第三章 走私行为 6
3.1一般走私行为 6
3.1.1通关走私行为 6
3.1.2绕关走私行为 7
3.2准走私行为 7
3.3其他和走私普通货物、物品罪相关的行为 8
3.3.1武装掩护走私行为 8
3.3.2帮助走私行为 8
第四章 走私数额 10
4.1走私数额的界定 10
4.1.1直接走私数额的界定 10
4.1.2后续走私数额的界定 10
4.1.3准走私数额的界定 10
4.2走私税额的范围与计算 11
结束语 12
致 谢 13
参考文献 14
第一章 走私普通货物、物品罪的概念和客观要件
1.1走私普通货物、物品罪的概念