译文（字数 3166）

中国走私犯罪理论主要观点以及对完善走私罪的立法建议

 走私普通货物、物品罪在客观上表现为违反海关法规，逃避海关监管。走私枪弹等违禁品以外的其他货物、物品进出境，情节严重的行为。根据走私普通货物、物品罪行为方式的具体不同，走私普通货物、物品罪可以区分为以下几种情况：

1、非法运输、携带或邮寄武器、弹药等违禁品以外的其他货物、物品进出境。

根据修订后的本条的规定，只有非法运输、携带或邮寄武器、弹药、核材料、伪币、珍贵动物及其制品、贵重金属、珍稀植物、淫秽物品等违禁品之外的其他货物、物品的，才构成走私普通货物、物品罪。

普通货物、物品主要是指应纳税的、国家允许进出口的货物、物品。对于这类物品，国家并不禁止或限制进出口，但根据国民经济发展和社会发展的需要，又必须通过征收关税对其需求进行适当的调节。一般来说，只要对我国国计民生不发生重大影响，对我国国内经济发展不发生重大影响的货物、物品，如我国的服装、土特产品，国外的玻璃制品、化妆品等都可以自由进出口，但是必须依法缴纳关税。

外文原文（字符数 11618）

The theory of the crime of smuggling in China on the main ideas and suggestions for perfecting the crime of smuggling

    A, What is the crime of smuggling ordinary goods

    Smuggling general cargo, goods sin (Penal Code section 153), refers to the violation of customs regulations, to evade customs supervision, illegal transportation, carrying, mailing countries prohibit the import and export of arms, ammunition, nuclear materials, counterfeit money, rare animals and their products, rare cargo plants and their products, pornographic materials, drugs and national ban on the export of cultural relics, gold, silver and other precious metals other than entry and exit of goods, tax evasion and customs duties amount to be paid more than 50,000 yuan behavior. The so-called "tax liability" refers to the import and export of goods, import and export goods shall pay the tariff and import customs on behalf of tax payable. Smuggled goods are in a tax evasion, smuggling incident when should the applicable tariff, tax, currency and customs duty paid prices audited and issued by the Customs to prove prevail.