The person in charge of a unit crime and other persons who are directly responsible shall be punished in accordance with the provisions of the Criminal Law. In the case of confirming the unit crime, some people involved in the case may be exempted from responsibility because they do not belong to the above two kinds of punishment objects. Strive for surrender or meritorious service. Surrender and meritorious service are important circumstances to reduce or mitigate punishment. In the defense of this crime, striving for surrender or meritorious service can largely prevent the parties from seeking a lighter punishment. Combined with my experience in handling cases, this paper mainly analyzes whether there is a surrender plot from the confession of the criminal suspect/defendant. Analyze the role of the people involved in the crime and strive for the plot of the crime. When handling cases of smuggling ordinary goods and articles, we are used to analyzing the smuggling means involved, dissecting the chains and links of smuggling, and then analyzing the behavior of the parties involved and their position and role in the same crime, so as to find a favorable defense point for them. Smuggling frozen meat does have a negative impact on food safety and national health, and the national crackdown is in line with national conditions. There are thousands of ways to make money. The first way is to obey the law. Smuggling frozen products is refreshing, and every sentence is tearful.
If the circumstances are serious, Article 153 of the Criminal Law of People's Republic of China (PRC) smuggles goods and articles other than those stipulated in Articles 151, 152 and 347 of this Law, and according to the seriousness of the case, it shall be punished in accordance with the following provisions: if the smuggled goods and articles evade taxes and the tax amount is relatively large, or if they are smuggled after being punished for smuggling for the second time within one year, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be punished for tax evasion and fines.
? Whoever smuggles goods and articles and evades taxes in a huge amount or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years and shall also be fined not less than one time but not more than five times. (3) Whoever smuggles goods and articles and evades the tax payable is especially huge, or there are other especially serious circumstances, shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the tax payable, or his property shall be confiscated. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than ten years. If repeated smuggling is not handled, it shall be punished according to the cumulative number of smuggled goods and articles that evade taxes.