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以前,司法机关在实践中经常遇到这样的困惑——对法人犯罪无法追究。追究个人责任吧,个人以“集体研究”为借口相搪塞,喊冤、叫屈;追究单位责任吧,又没有法律依据;若不追究,又放纵犯罪。司法机关左右为难。1987年1月22日全国人大常委会通过的《海关法》在我国立法上第一次规定了法人犯罪,此后又陆续颁布了几个决定,为司法机关惩治法人犯罪,特别是惩治法人经济犯
In the past, the judiciary often encountered such confusion in practice - crimes committed by legal persons can not be held accountable. Investigate individual responsibility, individuals to “collective study” as an excuse to prevaricate, innocence, wronged; pursue unit responsibility, there is no legal basis; if not pursued, but also indulge in crime. The judiciary is in a dilemma. On January 22, 1987, the “Customs Law” passed by the Standing Committee of the National People’s Congress set forth the legal crimes for the first time in our country’s legislation. Several decisions were subsequently promulgated to punish legal persons for crimes committed by the judiciary, especially the economic crimes committed by legal persons