溫州市中級人民法院10日對李某勝、陳某付等走私普通貨物案進行一審公開宣判，該案中被告人偷逃進口環節應繳稅額達人民幣5.37億餘元。據悉，該案是溫州地區起訴指控人數最多的走私柴油案件。本案主犯李某勝因犯走私普通貨物罪被判處無期徒刑，剝奪政治權利終身，並處沒收個人全部財產。除李某勝外，法院以走私普通貨物罪判處被告人陳某付有期徒刑十五年，剝奪政治權利五年，並處罰金三千萬元。另外58人以走私普通貨物罪等被判處有期徒刑十年至八個月不等，並處罰金一千萬元至三萬元不等。
各位同學們，我們一起來學習一下今天的法律熱詞——
【法律熱詞】
走私普通貨物罪
crime of smuggling ordinary goods
【熱詞知識點補充】
《中華人民共和國刑法》規定
Article 153 Whoever smuggles goods or articles not specified in Articles 151, 152 and 347 of this Law shall, in the light of the seriousness of the circumstances, be punished in accordance with the following provisions respectively:
第一百五十三條 走私本法第一百五十一條、第一百五十二條、第三百四十七條規定以外的貨物、物品的，根據情節輕重， 分別依照下列規定處罰:
(1) If he smuggles the goods and articles to evade or dodge the payable duties to a larger amount or commits smuggling again after being given administrative penalties twice against smuggling within one year, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and be concurrently subject to a fine of not less than one time but not more than five times the amount of payable duties evaded or dodged;
（一）走私貨物、物品偷逃應繳稅額較大或者一年內曾因走私被給予二次行政處罰後又走私的， 處三年以下有期徒刑或者拘役，並處偷逃應繳稅額一倍以上五倍以下罰金。
(2) If the amount of payable duties evaded or dodged for smuggling the goods and articles is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall be concurrently subject to a fine of not less than one time but not more than five times the amount of payable duties evaded or dodged; and
（二）走私貨物、物品偷逃應繳稅額巨大或者有其他嚴重情節的，處三年以上十年以下有期徒刑，並處偷逃應繳稅額一倍以上五倍以下罰金。
(3) If the amount of payable duties evaded or dodged for smuggling the goods and articles is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall be concurrently subject to a fine of not less than one time but not more than five times the amount of payable duties evaded or dodged or confiscation of property."
（三）走私貨物、物品偷逃應繳稅額特別巨大或者有其他特別嚴重情節的，處十年以上有期徒刑或者無期徒刑，並處偷逃應繳稅額一倍以上五倍以下罰金或者沒收財產。」
Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years; if the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than 10 years. Whoever smuggles goods or articles many times, and goes unpunished shall be punished on the basis of the cumulative amount of the payable duties he invades or dodges in smuggling goods or articles.
單位犯前款罪的，對單位判處罰金，並對其直接負責的主管人員和其他直接責任人員，處三年以下有期徒刑或者拘役；情節嚴重的，處三年以上十年以下有期徒刑；情節特別嚴重的，處十年以上有期徒刑。對多次走私未經處理的，按照累計走私貨物、物品的偷逃應繳稅額處罰。
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