自从1983年9月国务院发布《烟草专卖条例》,正式确立了国家烟草专卖制度以来,烟草专卖执法工作已经走过了整整25年的时间。由1991年6月第七届全国人民代表大会常务委员会通过的《中华人民共和国烟草专卖法》和1997年7月国务院发布的《中华人民共和国烟草专卖法实施条例》等烟草专卖法律、法规,进一步巩固和完善了国家烟草专卖体制,也确立烟草行政违法的各种类型,早已为我们烟草专卖执法人员所熟知。但随着目前一些地区涉烟刑事犯罪案件的增多,对涉烟刑事犯罪的范围、基本构成、司法认定的原则和处罚的原则的认识不清,一直是困扰我们一线烟草专卖执法人员办案。本人通过与相关的法律专家和湖南省高级法院资深法官对一些问题探讨,形成了下述一些拙见,供大家批评指正。 Since the State Council issued the “Regulations on Monopoly of Tobacco Monopoly” in September 1983 and officially established the national tobacco monopoly system, the monopoly on tobacco monopoly has gone through a full 25 years. The Monopoly Law of the People’s Republic of China passed by the Standing Committee of the Seventh National People’s Congress in June 1991 and the Monopoly Regulations on the Implementation of the Tobacco Monopoly Law of the People’s Republic of China promulgated by the State Council in July 1997, The consolidation and improvement of the national tobacco monopoly system and the establishment of various types of illegal tobacco administration have long been known to law enforcement officers in our tobacco monopoly. However, with the current increase in criminal cases of tobacco-related crime in some areas, the understanding of the scope, basic constitution, principles of judicial determination and the principle of punishment for criminal acts involving tobacco has always been troubling our law enforcement officers in the first-line tobacco monopoly. Through some discussions with relevant legal experts and senior judges of the Hunan Provincial High Court, I have made some clumsy suggestions for criticism and correction.