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偷逃应缴税额是判断走私普通货物、物品罪与非罪、罪重与罪轻的重要条件,司法实践中须依据法律规定的时间节点准确计算应缴税额。税率在行为时和案发时不同,对走私行为的税额计算应当以案发时为准。一般不应将赠品作为货物核定走私应缴税额。认定珍贵动物制品的价值,应以有关行业主管部门的规定为依据来核定。行为人在走私废物时夹带普通货物的走私犯罪行为应以数罪论处。建议将单位走私与个人走私的定罪量刑标准予以统一。
The amount of tax evasion is an important condition for judging smuggling of ordinary goods and articles, crimes and non-crimes. The amount of tax payable must be accurately calculated in judicial practice according to the time and place specified by law. Tax rates vary from act to act and the calculation of the amount of tax on smuggling should be based on the time of the incident. Generally, gifts should not be checked as smuggled goods due to be paid. The value of recognizing precious animal products should be verified on the basis of the provisions of the relevant competent department of the industry. Smuggling by a perpetrator of smuggling of ordinary goods when smuggling wastes should be based on a number of counts. It is suggested that the standard of conviction and sentencing for unit smuggling and personal smuggling should be unified.