Tap chi KJioa hoc DHQGHN: Luat hoc. Tap 34, So 4 (2018) 96-102
Tap chi Khoa hoc Dai hoc Quoc gia Ha Npi: Luat hpc Website: https://js.vnu.edu.vn/LS
Mpt so diem moi cua toi buon lau trong Bo luat hinh sy nam 2015 va nhiing van de dat ra khi trien khai
thuc hien a thanh pho Hai Phong
Cong I
Le Nguyen Truang
1 Thdnh pho Hdi Phong, sd 2 Le Dai Hanh, Hdng Bdng, Hdi Phong, Viet Nam Ngay nhan 25 thang 11 nam 2018
Chinh siia ngay 18 thang 12 nam 2018; Chap nhan dang ngay 24 thang 6 nam 2018 Tom tat: Tgi buon lau dugc Bo luat hinh sir nam 2015 quy dinh co nhieu sua doi, bo sung so voi Dieu 153 Bo luat hinh su nam 1999 vetoi danh tuang iing, do vly bai viet nay tap trung phln tich nhiing quy dinh mdi ciia Bo Iuat hinh sir nam 2015. Trencasado bai viet neura nhirng vande can giai quyel de bao dam ap dung c6 hieu qua luat hinh sir trong dau tranh xir Ii toi buon lau, Tir khoa- 86 luat hinh su, tgi buon lau, toi xam pham trat tu quan Ii kinh te, hinh phat.
Dat van de
Bo luat hinh su (BLHS) nam 2015 da hoan thien quy dinli Tgi buon lau theo huang tao ra CO ehe hiiu bieu de dap umg yeu cau dau tranh, xu li phong ngira tinb trang buon lau trong hoat dong kinh te. Trien khai thi hanh BLHS nam 2015 tren dia ban thanh pho Hai Phong dat ra yeu cau nhan tbiic diing dan, day du quy djnh ciia BLHS nam 2015 ve Tgi buon lau cung nhu eo eae giai phap phu hgp vai dac di6ra cua Hai Phong de viec thue tbi, ap dung phap luat CO hieu qua tren dja ban toan thanh pho gop phan dau tranh, phong ngira Tgi buon lau. Bai viet nay tap trung vao viee giai quyet cac yeu eau tren.
'DT,: 84-903417509.
Email:[email protected] https://doi.org/10.25073/2588-1167/vnuls.418:
1. Nhung diem moi cua Bo luat hinh su nam 2015 ve TQI buon lau
Buon lau la mpt trong nhirng tgi pham xam pham den trat tu quan li kinh te do do a cac thoi ki ciia bat ki nen kinh te nao cung deu hinh sir hoa hanh vi buon lau, diing ehe tai hinh sir de xu li nhimg truang hgp vi pham c6 tinh ehat, muc do nguy hiem eao cho xa bgi. Khoa hoc phap li hinh sir nuae ta dua ra khai niem Tgi buon lau dua tren cac quy dinh ve cac dau hieu can thanh tgi pbam duge quy dinh trong luat Tbeo do, Tgi buon lau dugc hi6u la "ngu&i phgm tdi diing mgi thu doan thuc hien hdnh vi budn bdn trdi phep hdng hda, tiin te. kim khi quy, dd quy. vdt phdm thudc di tich hch sie vdn hda qua biin gi&i nhdm muc dich thu l&i bdt chinh." [\].
L-N. Truang/Tap chi Khoa hoc DHQGHN: Ludt hgc. Tap 34, Sd 4 (2018) 96-102
Tgi buon lau o nuoe ta duge quy dinh trong luat hinh su tir kha som va trai qua cac giai doan ljch su lai eo nhimg quy dinh khac nhau ve diu hieu dinh tgi va djnh khung hinh phat.
Noi each khae ngi ham cua Tgi buon lau phu thuge vao dieu kien phat triin kinh tk va djnh huang quan li dieu tiet cua nha nuac d6i voi nen kinh te dat nuac. Trong giai doan hien nay nen kinh te thi truong a nuoe ta da co nhirng buac phat trien quan trgng, timg buoc hpi nhap sau rgng vao nen kinb te th8 gioi va da mang lai nhung Igi ieh to Ion, nhung dong thcri eiing dat ra nhieu van de can phai giai quyet, trong do eo van de dau tranh phong chong tpi pham. Do do, de khac phuc nhiing han che ciia BLHS nam 1999 truac yeu cSu phat trien cua nen kinh te thj truang doi hoi can phai tiep tuc hoan thien BLHS de gop phan bao ve va thuc day ban nua sir phat trien cua nen kinh te thj truang dmh huang XHCN [2]. Chinh vi vay, Bg Luat hinh sir nam 2015 da co nhihig sua doi, bo sung quy dinh ve Tgi buon lau so vol BLHS nam 1999.
Tpi buon lau la tpi pham trong nhom tpi thuge lmh vue san xuat, kinh doanh, thuong mai cua Chuong cae tgi xam pham trat tu quan li kinh te. BLHS nam 2015 da eo nhirng thay doi, bo sung quy dinh ve Tgi buon lau so vai quy dinh tuong iing eua BLHS nam 1999. Cu the nhu sau:
Thir nhdt, ngoai quy djnh "khu vuc bien gioi" BLHS nam 2015 con bo sung quy djnh hanh buon ban, van chuyen hang boa trai phep "tir khu phi thue quan vao ngi dia hoae ngugc lai" la dau hieu bat bugc trong eau thanh Tpi buon lau." Ngu&i ndo budn bdn qua biin gi&i hogc tirkhuphi thui quan vdo ndi dia hogc nguoc lgi trdi phdp lugt hdnh hda, tien Viit Nam. ngogi ti, ldm khi quy, dd quy.. " (khodn 1, Bieu 188 BLHS ndm 2015) Theo quy dmb nay dja diem "bien gioi", "khu phi thue quan" khi thue hien hanh vi buon ban hang, hoa tign Viet Nam, ngoai te, kim khi quy, da quy trai phep la Ain hieu bat bugc cua c§u thanh Tgi buon lau.
Theo do, ben canh hanh vi khach quan eiia Tgi buon lau, mgt diu hieu khach quan khac c6 tinh chat bat buoc eua edu thanh tgi pham nay do la
dia diem thirc hien tgi pham, neu thieu dau hieu nay thi hanh vi buon ban trai phep hang boa, tien te, kim khi quy, da quy eiing khong cau thanh Tgi buon lau. Nguai thuc hien hanh vi buon ban trai phep hang hoa khong qua bien gioi tbi tiiy timg truang hop hanh vi pham tgi do cau thanh Tgi san xuat, tang trii, van chuyen, buon ban bang cam hay Tgi kinh doanh trai phep.
Khai niem "bien gi&i" o day khong chi dugc quan niem may moc la duong giap ranh giira hai quoc gia ma con dugc hieu theo nghia rpng la hang rao bien gioi thue quan, viing kiem soat eua bg dgi bien phong, an ninh eira khau, viing kiem tra ciia Hai quan tren tat ca cac tuyen duong (duang bg, duang thuy, duong hang khong, duang xe lua, ducmg buu dien quoe te) a mgi khu vue (ke ea cae khu che xuat). "Khu vue phi thue quan" dugc eae nuoe lap ra tai cac cua khau nham mue dich phat trien kinh te, do do viec buon ban trai phep hang hoa, tien te, kim khi quy, da quy tit khu phi thu8 quan vao ngi dja hoae nguge lai la dau hieu bat bugc duoc bo sung trong quy dinb ve Tgi buon lau eua Digu 188, BLHS nam 2015.
Viec xac dinh "qua bien gi&i" "tie khu phi thui quan vdo ndi dia hodc nguffc lgi" khong chi can cii vao viec xac dinh hang hoa do qua duang bien gioi dja li hay chua de xae dinh hanh vi buon lau ma con can cir vao hang rao kiem soat hang hoa qua bien gioi cua cac co quan quan li nhu: Hai quan san bay, Hai quan cac cira khau khac, dia diem cua cae co quan nay co khi la nhirng dia diem nam sau trong lanh tho nuoc ta do do, hanh vi buon lau van xay ra. Chinh vi vay de xac dinh hang hoa do qua bien giai, qua khu phi thue quan vao ngi dja hoae nguge lai hay ehua nen can cir vao viee hang hoa do da thoat khoi su kiem soat cua CO quan Nha nuoc co tham quyen ve viec xuit - nhap khau hang hoa do hay chua? Hang boa co the la hang xuat khau hoae hang nhap khau nen can phan biet hai tmong hgp: (i) Ddi v&i hdng nhdp khdu: Chi khi nao ngudi buon lau dua hang hoa qua bien giai quoc gia, qua khu phi thue quan thi moi eau thanh "Tgi buon lau".
Truang hgp khi hang boa do nhap vao ngi dia
L.N. Trucmg / Tgp chi Khoa hgc DHQGHN: Ludt hgc, Tgp 34. 864(2018) 96-102
moi bi phat hien, neu eo dii can cu chiing minh la do nhap trai phep nhSm buon ban kiSm loi thi cung cau thanh "Tgi buon lau". Neu hang hoa moi dugc dua tap kit den gan duong biSn giai nhung ehua vao nuae ta thi khong coi la tgi pham hoan thanh vi bang nhap khau van eon dang nam ngoai su kiem soat cua ta; Ddi v&i hdng xudt khdu: Khi nguoi pham tpi dua hang hoa qua khu vuc kiem soat cua eo quan nha nuoe eo tham quyin va bi phat hien thi coi la thua mon ddu bieu qua bien gioi va bi coi la pham tgi buon lau. Truang hgp nguoi pham tgi do dua hang boa trot lot ra ngoai bien giai sau do moi bi phat hien thi cung cau thanh tgi pham.
Thic hai, BLHS nam 2015 bo tinh lilt lien quan den hang cam trong cau thanh tgi buon l^u. Tbeo quy dinh nay thi tir ngay 01/01/2018 (Thoi diem BLHS co hieu lire phap luat), cac hanh vi buon ban, van chuyen hang cam qua bien gioi se khong xir li ve tpi buon lau hoae tpi van chuyen trai phep hang boa, tien te qua bien giai ma bi xu Ii ve toi san xuat, buon ban hang cam va tgi tang trir, van chuyen hang cam (Dieu 190 va Dilu 191 eua BLHS nam 2015).
Dilm c, Khoan 1, Dieu 153 BLHS nam 1999 quy dinh buon ban trai phep hanh hoa qua bien gioi la tinh tiet tang nang djnh khung va o cau thanh ca ban neu hanh vi buon ban hang cam qua bien gioi co gia tn duai 100 trieu dong (khong can phai co gia tri tir 100 tneu d6ng den duoi 300 trieu dong nhu doi voi hang hoa thong thudng) da cau thanh tgi buon lau. BLHS nam 2015 bo tinh tiet nay trong quy djnh ve tgi buon lau ma chuyen sang quy dinh ve tgi san xuat, buon ban hang cam (Dieu 190) va " buon ban qua bien giai" la tinh tiet tang nang duge quy dinh tai diem k, khoan 2, Dieu 190. Viec thay doi nay da phan anh diing tinb chat ciia Tgi buon lau va Tgi buon ban hang cam la co so cho viec phan hoa traeh nhiem hinh su duge chinh xac hon.
Thir ba, cu the hoa cac tinh tiet thu Igi bat chinh Ion, thu loi bat ehinh rat lan, tbu lgi bat chinh lan tai dilm b, khoan 3 tir 500.000.000 dong trd len va thu loi bat cbinh rdt ldn ldn tai
dilm b, khoan 4 tir 1.000.000.000 d6ng trd len.
Viec dinh lugng ddu hieu thu lgi bat chinh ldn, thu Igi bdt ehinh rdt idn da minh bach hda chinh sach binh sir eua nha nuac doi vdi tpi budn lau, khde phuc dugc danh gia ehu quan eua cac co quan, ngudi c6 tham quyin tiln hanh to tung, tao dilu kien thuan lgi cbo qiia hinh to tung giai quyet vu an buon lau.
Thu tu. xac dinh rd vat pham thuge di tich la Di vat, eo vat hoae vat eo gia tri trong cdu thanh co ban va cau thanh tang nang dinh khung Tgi buon lau. Dilu 153 BLHS nam 1999 quy dinh "Vat pham thuge di tieh lieh su, van hda" la tinh dinh tpi va tinh tiet dinh khung tang nang, Theo dd ddi vdi hanh vi budn ban trai phep qua bien gidi vat pham thuoc di tich heh su, van hoa thi khong phy thuge vao gia tri cua vat pham ma chi can ngudi nao ed hanh vi budn ban trai phep ddi tugng nay qua bien gidi neu ed day dii eac dau bieu bat bude khae eiia Tgi buon lau thi ngudi dd se bi truy eihi TNHS ve
"Tgi budn lau" va bi xu li theo khung hinh phat nay. Tuy nhien, thuc tiSn ap dung viec xac dinh hang hda la di tieh lich su, van boa kha kho khan anh hudng den viec giai quyet vu an. De khae phue ban ehe nay, BLHS nam 2015 sua ddi quy djnh rd vat pham thuge di tieh lieh sir, van hda la Di vat, cd vat, Quy dinh nay khdng nhirng ro rang, cu thi ma edn phu hgp vdi Luat di san van hda, nam 2013 tao thuan lgi cho viec ap dung phap luat giai quyit vu an eiia cac ca quan c6 tham quyen tien hanh td tung.
Thie ndm, BLHS nam 2015 bd sung mgt so tinh tiet dinh khung tang nang nhu: vat pbam phap la bao vat qude gia; c6 td chiic dap iing yeu cau ddu tranh xu li Tdi budn lau. Thuc tiln ddu tranh Tpi buon lau cbo thay xu hudng danh cap, budn ban va nhat la budn ban qua bien gidi cd vat qudc gia ngay eang gia tang, khdng nhimg chi xam pham den trat tu quan li kinh tl ma con su tdn vong eiia van hda dan tpc, de ehii quyin quoc gia. Mat khae hrrdc xu thi hdi nhap qudc tl eac t6 chiic buon lau ed sir cau ket giira ngudi pham tpi vdi nuac nudc ngoai ed chilu hudng phat friln, lam cho tinh chat eiia tdi pham nguy hilm hon hau qua, tac hai do hanh vi budn lau gay ra 16n
/ Tgp chi Khoa hgc DHQGHN: Lugl hge. Tap 34, So 4 (2018) 96-102
hon. Vi vay, BLHS nam 2015 bo sung mpt sd tinh tilt dinh khung tang n$ng nhu: vat phfim phap la bao vat qudc gia; cd to ehiic tai dilm d khoan 2;
dilm a khoan 1, Dilu 188.
Thic sdu, tang miic hinh phat tiln la hinh phat chinh va hinh phat bo sung ddi ddi vdi Tpi buon lau. Cu the hda ehinh saeh binb su eua nha nudc theo hudng md rpng cac hinh phat khong tudc tu do ddi vdi ngudi pham tdi n8n BLHS nam 2015 da tang miic hinh phat tiln ddi vdi cat hinh phat chinh va hmh phiit bd sung. Cu thi: Quy dinh miic phat tien bi 50.000.000 ddng din 300.000.000 ddng d khoan 1 (cdu thanh ca ban) thay cho miic phat tien tir 10.000.000 ddng din 100.000.000 dong d khoan 1, Dilu 153 BLHS 1999; Quy dinh mire phat tiln hi 300.000.000 ddng din 1.500.000,000 ddng d khoan 2 (cau thanh tang nang dinh khung) ma khoan 2 Dilu 153 BLHS 1999 khdng quy dinh;
Quy djnh miie phat tiln bd sung bi 30.000.000 ding din 100.000.000 dong d khoan 5 (Hinh phat bo sung) thay eho muc phat tiln tir 3,000.000 ddng din 30.000.000 ddng d khoan 5, Dilu 153 BLHS 1999.
Thie bdy, bd sung khoan 6 d Dieu 188 BLHS nam 2015 ve viee xir li hinh su ddi vdi phap nhan thuong mai. Lan dau tien trong phap luat hinh su Viet Nam quy dinh phap nhan thuang mai la ehii the phai chiu trach nhiem hinh sir khi thda man cac dieu kien ciia Dieu 75 BLHS nam 2015. Theo do, dieu kien phap nhan thuang mai chiu trach nhiem hinh su bao gdm:
"a) Hanh vi pbam tdi dugc thuc hien nhan danh phap nhan thuong mai; b) Hanh vi pbam tpi dugc thuc hien vi lgi ieh eua phap nhan thuang mai; c) Hanh vi pham tdi dugc thuc hien cd sir chi dao, dilu hanh hoac chap thuan cua phdp nhan thuang mai; d) Chua het thdi hifiu truy Clhl trach nhiem hinh su quy dinh tai khoan 2 va khoan 3 Dilu 27 eiia Bd luat nay." Nhu vay, khae vdi can cu dl truy ciru TNHS ddi vdi ea nhan, can cu buy cuu TNHS doi voi phap nhan thuang mai gdm: hanh vi pham tdi duge thuc hien nhan danh phap nhan thuong mai; hanh vi pham tgi dugc thuc hien vi loi ich cua phap nhan thuong mai; hanh vi pham tpi dugc thuc
hien cd sir chi dao, dieu hanh hoac chap thuan ciia phap nhan thuang mai. Day la dilm khac giiia can cii truy ciiu TNHS giira ca nhan vdi phap nhdn. Ndi each khac, can eii truy ciiu TNHS ddi vdi phap nhan thuang mai dua trSn hanh VI cua ea nhan (diem a khoan 1 Dieu 75) va 03 dieu kien tiep theo. Chinh vi tinh chat dac biet nay, nen hien nay, mpt sd chuyen gia cho rang: phap nhan thuang mai khdng phai la chu the cua tdi phara ma ehi la chii the ciia TNHS;
ehii the eiia tgi pham ehi la ea nhan [3]. Viee quy djnh xii li hinh su ddi vdi phap nhan thuang mai thuc hien hanh vi vi pham trong ITnh vue kinh t l xuat phat tir thue tiln ddu tranh phdng, ehdng tgi pham trong thdi gian qua, ddng thdi, tao su binh dang trong che tai <Sx li ddi vdi cac chii the pham tgi va gdp phan tang eudng tinh nghiem minh cua phap luat.
Tren eo sd nay, khoan 6 Dieu 188 BLHS nam 2015 quy djnh phap nhan thuong mai la ehu thi tpi pham phai ehiu TNHS ve Tdi bi on lau vdi eae dau hieu dinh tpi va dinh khung hinh phat sau:
- Dau hieu dinh tdi tuong tu nhu khoan 1, Dieu 188, do la phap nhan thuc hien hanh vi budn ban qua bien gidi hoac tir khu phi thul quan vao ndi dia hoac ngugc lai trai quy dinh cua phap luat, chi khae, nlu gia tri hang hda do ca nhan thue hien hanh vi budn lau la tir 100.000.000 dong din 300.000.000 ddng thi ddi vdi phap nhan gia hi hang hda budn lau phai ttr 200.000.000 ddng din 300.000.000 ddng mdi phai ehiu trach nhiem, dudi miic nay chi bi xir phat hanh chinh.
- Cac hinh phat chinh quy dinh ddi vdi phap nhan thuang mai pham Tdi budn lau la hinh phat tien, hinh phat dinh chi hoat dong cd thdi han cua phap nhan va dinh chi boat dpng vTnh viln eiia phap nhan. Hinh phat tiln duoc quy djnh ap dung dfii vdi tdt ea cac trudng hgp pham tpi (khoan I din khoan 4 Dilu 188) vdi miic thdp nhdt 100,000.000 ddng (khoan 1) va mite cao nhdt la 1.500.000.000 dong (kb >an 4) deu eao ban mue tiln ap dung doi vdi ca nhan pham tdi d nhihig khung hinh phat tuong trng-
LN- Ti-ir&ng / Tap chi Khoa hoc DHQGHN Lual hgc. Tap 34. Sd4(2018) 96-102
Hinh phat tam dinh chi hoat dgng ed thai ban ddi vdi phap nhan tir 06 thang den 03 nam trong truimg hop pham tdi dugc quy dinh tai khoan 3, Dilu 188
Pham tpi thupe trudng hgp quy dinh tai Dieu 79 eiia Bd luat nam 2015, thi bi dinh chi boat ddng vTnh vien. Dieu 79 quy djnh dilu kien ap dung hinh phat dinh chi boat dong vinh vien ddi vdi pbap nhan, theo do: " 1 . Dinh chi hoat dpng vTnb vien la cham diit boat dgng eua phap nhan thuong mai trong mgt hoae mdt sd ITnh vuc ma phap nhan thuang mai pham tdi gay thiet hai hoac cd kha nang thue te gay thiet hai den tinh mang cua nhieu ngudi, gay su cd mdi trudng hoae gay anh hudng xau den an ninh, trat tu, an toan xa bgi va khdng ed kha nang khae phuc hau qua gay ra; 2. Phap nhan thuang mai dugc thanh lap chi de thuc hien tgi pham thi bi dinh chi vTnh vien toan bd boat ddng".
- Ngoai cac hinh phat chinh neu tren, phap nhan pham tdi buon lau cdn cd the bj ap dung hinh phat bd sung theo quy dinh tai diem d, khoan 5, Dieu 188: "Phap nhan thuong mai cdn cd thi bl phat tiln tir 50.000.000 dong den 300,000,000 ddng, cam kinh doanh, hoat dgng trong mdt sd ITnh vue nhat dinh hoac cam huy dgng vdn tir 01 nam den 03 nam,"
2. Nhung van de dat ra khi ap dung quy djnh cua Bg luat hinh sir nam 2015 v§ tdi buon lau d thanh phd Hai Phong
a) Bg luat hinh sir nam 2015 sira ddi cd hieu lire tir 01/01/ 2018 vdi thdi giaii chua nbilu nhung thuc tiln ap dung, tbi banh Bd luat dat ra nhieu van de can nghien cim giai quyet tren loan qude trong do ed Thanli phd Hai Phdng.
Hai Phdng la thanh phd nam trong tam giae phat trien kinh te ciia khu vuc ddng bang Bdc bd, cd vi tri dac biet quan trgng trong phat trien kinh te nen tinh hinh budn lau cd dien biln phirc tap, cd xu hudng gia tang. Bao cao ciia Cdng an Thanh phd nhihig nam gan day (tir 2014 den 2017) nam nao cung ed nhan djnh:
"Tinh hinh budn lau, gian lan thuang mai, van chuyin hang hda trdn thul van diln bien phiic tap, nhu: Budn ban trai phep d td bi nudc ngoai vl Viet Nam, Iam gia gidy td de luu hanh, the chdp ngan hang... da phat hien, bat giG, xir li 12 d td tri gia 20.150.000.000 ddng; tich thu, phat mai 11.189.000.000 ddng..." [4]. Luc lugng canh sat dieu tra tpi pham kinh te va tham nbiing Cdng an thanh pho Hai Phong va cac luc lugng trinh sat da tich cyc dau tranh, phat hien, xir li nhieu vi phara gdp phan lam giam tinh hinh budn lau tren dia ban thanh phd va eae tinh Ian can. Mae dii phat hien nhieu nhung xu li hinh ehi chiera ty le nhd cdn lai la ap dung bien phap xii li hanh chinh. Viec it xu li hinh su do phan nhieu cae vu vi pham cd gia tri hanh hda budn lau chua din muc xu li theo quy dinh ciia Bd Iuat binh su, ehua thda man dau hieu dinh lugng cua cau thanb tgi budn lau. Thuc te khi phat hien hanh vi budn lau thudng ehi ed the xir li ve mdt trong eac tgi nhu van chuyen hang hda, tien te trai phep qua bien gidi; van ehuyen, budn ban hang cam... do khdng du can cii ehiing rainh ve dau hieu "budn ban trai phep qua bien gidi", hoac lap bien ban tich thu hang hda, phucmg tien va xir li hanh chinh.
Ben eanh nhihig ket qua dd dat duge thi cdng tae phdng , ehdng tdi budn lau tren dia ban Thanh phd cdn bdc Id nhieu ban che ciia cac lire lugng ehiie nang nhu: bien phap dau tranh thudng don gian, ehu yeu la viec td chire eac boat ddng tuan tra kiem soat, bat giii ma chua ehii trgng d6n viee sir dung ddng bg ed he thdng, ke hoaeh eac bien phap nghiep vu...
Ngoai ra, cdn pbai ke den nguyen nhan do tgi pham buon lau dugc thuc hien vdi cac thii doan tinh vi, xao quyet lam cho khd phat hien hoac khi bj phat hien khd xir li.
b) Tir thuc te neu tren, de nang eao hieu qua tbi hanh, ap dung Bd luat hinh nam 2015 vl Tgi budn lau can thuc hien mgt sd giai pbap sau:
Thu nhdt, BLHS nam 2015 da cd nhCmg sua ddi bd sung phu hgp vdi thuc tiln ddu tranh xir li, phdng ngira Tdi budn lau. Tuy nhien edn phai ed van ban hudng din thi hanh eua cae co
LN Trudng / Tap chi Khoa hgc DHQGHN Lual hgc. Tap 34, S6 4 (2018) 96-102
quan tien hanh td hmg ed thdm quyin ve nhirng quy djnh radi ciia Tgi budn lau trong BLHS nam 2015 nhu; i) hudng din viec xac dinh budn ban trai phep hang hda, tiln te "qua bien gidi"
"hi khu phi thue quan vao ndi dia hoac ngugc lai", Tinh tilt "qua bien gidi" la ddu hieu bdt huge trong mat khaeh quan cua cdu thanh tdi buon lau nhung dl xae dinh thi nao la "qua hien gidi" v&i chua cd van ban budng din eu the dan den each hieu khdng gidng nhau, cd y kiln eho rang "bien gidi" d day la bien gidi dia li nude ta vdi cac nude khac, nhung ciing cd y kien cho rang "bien gidi" d day khdng chi dugc hieu theo nghTa hep la bien gidi dia Ii ma phai hieu theo nghTa rdng la hang rao bien gidi thue quan, vimg kiem soat eua bp dgi bien phdng, an ninh cua khau, viing kiem tra ciia hai quan tren tat ca eac tuyen dudng (dudng bg, dudng thuy, dudng sat, dudng hang khdng, dudng huu dien qudc tl) d mgi khu vuc (ke ca khu che xuat). Cd the thay rang, each hieu thir hai la hgp li hon, chinh vi vay, de thdng nhat ve nhan thiic dli vdi hanh vi pham tdi buon lau thi eac co quan co tham quyen c§.n cd van ban hudng dan eu the, tranh sir khdng thdng nhat frong each hieu ve tinh tiet nay; ii) ve ddi tirgng eiia Tdi buon lau dugc quy dinh tai Dieu 188 la DI vat, ed vat da ro hon quy djnh la "vat pham thupc di tich lich sii van hda" cua Dieu 153 BLHS nam 1999 nhu ciing ean dugc giai thieh ro tbeo hudng: Cd vat la hien vat dugc luu tmyen lai, cd gia tri tieu bieu ve lich sir van hoa, khoa hgc, cd tir mdt tram nam tudi trd len; Di vat la vat duge luu giu cd gia tri lich sir, van hda, khoa hpc; Bao vat qudc gia la hien vat dugc truyen lai ed gia tri dac biet quy hiem, tieu bilu cho dat nudc ve hch su, van hoa, khoa hpe. Cach hieu nay phu hgp vdi Luat di san van hda nam 2013; iii) hudng dan chi tilt cac tinh tilt tang nang dinh khung hinh phat d cae khoan cua Dieu 188 BLHS... tao dilu kien thuan lgi cbo eae co quan c6 thara quyen tiln hanh td tong khi ap dung phap luat.
Thic hai, cdn cd hudng din kip thdi cae dieu kien xac djnh ehii thi la phap nhan phai chiu fraeh nhiem hinh sir doi vdi eac tdi pham dugc
BLHS nam 2015 quy dinh, trong dd cd Tpi budn lau. Mat khac, Tdi buon lau dugc thuc hien bdi ca nhan, td ehiic, co quan va nhieu trudng hgp cd su cau ket giGa eac chu the nay dl pham tpi do dd cdn cd hudng din loai phap nhan nao, vdi dieu kien eu the gi se phai chiu trach nhiem hinh su ve Tpi budn lau? Phap nhan cd ddng pham vdi ca nhan va td cbiic khi thuc hien hanh vi budn lau khdng va neu cd ddng pham thi trach nhiem hinh su dugc giai quyit nhu the nao? Cdn cd hudng dan kjp thdi ve ngudi dai dien cha phap nhan do viec phap nhan pham tpi phai thdng qua ngudi dai dien nen can xac dinh ai la ngudi dai dien eho phap nhan? Phap nhan ed mpt hay nhieu dai dien va trach nhiem cua nhung dai dien nay d raiie do nao.
Thic ba, cimg cd va cd su phdi hgp chat che gi&a eac luc lugng true tiep dau tranh xu li budn lau. Luc lugng true tiep dau franh phong, ehdng tdi budn lau ehii yeu la co quan Cdng an, Hai quan, Bd ddi Bien phdng, Quan li thj trudng tren dia ban thanh pho Hai Phdng. Cac CO quan nay phai thuc hien tdt chiie nang nhiem vu dugc giao ddng thdi pbai cd su phdi ket hgp vdi eac ca quan khae trong viec nam tinh hinh, phat hien va xu li budn lau.
Cac can bd frong luc lugng ehdng buon lau cua thanh phd Hai Phdng can dugc dao tao chuyen sau ve nghiep vu kiem tra, kiem soat ciing nhu kT nang dieu tra md rgng vu an, tap trung vao eac ddi tugng dau nau va chii hang, nam viing cac kien tbiic phap Iuat cd lien quan. Viee lap hd so xii li hinh su cae ddi tugng budn lau dam bao chat che de viec xu li duoc triet de
Nang cao hon niia viec ren luyen ve dao diie va pham ehat ehinh tri cua ddi ngii can bo cdng chiic, moi bieu hien tieu cue can duge ngan ehan va xu li nghiera minh trude phap luat. Cai tien che dp luang va cac phu cap, tang ty le trich thudng dam bao dieu kien ve vat chat, tinb than de hg duge yen tam eong tac.
LN. Trudng / Tgp chi Khoa hgc DHQGHN: Ludi hgc. Tgp 34. SS 4 (2018) 96-102
Tai lieu t h a m k h a o
[1] Martin Schuiz va Oliver Wasmeier (2012), The Law of Business Organizations: A Concise Overview of German Corporate Law, Nh^ xudt ban Springer.
[2] German Stock Corporation Act 1965.
[3] Nguyen Nggc Hoa, Binh luan khoa hgc Bg luat hinh sir nam 2015, dugc siia d6i, b6 sung nam 2017 (Ph4n chung), trang tir 13 d^n trang 19. NXB Tir phap nam 2017.
[4] Bao cao T6ng kSt cong tac nam 2016 ciia lire lugng canh sat digu tra tgi pham ve kinh te va tham nhiing Cong an Thanh phi Hai phong, ngay 15 thang 11 nam 2016.
Smuggling in the 2015 Penal Code and Implementation Precautions in Hai Phong
Le Nguyen Tmong
Hai Phong Public Security Department, 2 Le Dai Hanh, Hong Bang, Hai Phong. Vietnam Abstract: The article analyzes and discusses tbe amendments to the regulations on smuggling in the 2015 Penal Code in comparison with smuggling stipulated in Article 153 ofthe 1999 Penal Code.
Thereby, the article proposes precautions to be taken for success in fighting against smuggling.
Keywords: The 2015 Penal Code, smuggling, penalty.