我国跨境电商走私行为规制的法治困境与完善路径
The Legal Dilemma and the Perfect Path of the Regulation of Cross-Border E-Commerce Smuggling in China

面对跨境电商快速发展与走私犯罪新型化的双重挑战，跨境电商走私法律制度的完善已是经济发展与法治进步不可回避的现实法律问题。应在梳理跨境电商行业模式与基本概念的基础上，分析跨境电商走私的法律问题和新型走私模式，并合理、科学地提出刑事与税收法律层面的纾困之策。在实现预防走私犯罪发生、维护国家税收征管秩序目的的基础上，完成刑法与经济法规制走私涉税行为的合理衔接，平衡法律规制需要与商业效率需求，探索元宇宙和多元治理模式下的治理路径，实现工具理性与技术理性的双维度技术治理。
Facing the dual challenges of the development of the rapid development of cross-border e-commerce and the new type of smuggling crime, the improvement of the legal system of cross-border e-commerce smuggling has become an unavoidable practical legal problem for economic development and the progress of the rule of law. On the basis of sorting out the models and basic concepts of the cross-border e-commerce industry, the legal problems and new smuggling modes of cross-border e-commerce smuggling should be analyzed, and the criminal and tax legal rescue measures should be put forward reasonably and scientifically. In the prevention of smuggling crime, maintain the purpose of the national tax collection and administration order, on the basis of the criminal law and economic regulations smuggling tax reasonable cohesion, balance legal regulation needs and business efficiency demand, explore the universe and multiple governance mode of governance path, tool rational and technical rational two-dimensional technology management.