Legal analysis: the object of the crime of smuggling is foreign trade control, and its purpose is to prevent tax evasion and prevent or restrict the import and export of materials that should not be imported or exported through the supervision, management and control of imported and exported goods. The object of smuggling crime is limited to foreign exchange. The manifestation of the crime of smuggling is objectively the act of evading foreign exchange. The subject of the crime of smuggling is a special subject, which is limited to state-owned companies, enterprises or other state-owned units, as well as the directly responsible personnel in charge and other directly responsible personnel of these units. Besides, none of them can constitute the crime of evading foreign exchange.

Legal basis: Article 153 of the Criminal Law of People's Republic of China (PRC) Whoever smuggles goods and articles other than those stipulated in Articles 151, 152 and 347 of this Law shall be punished according to the seriousness of the case, in accordance with the following provisions: (1) Whoever smuggles goods and articles and evades the tax payable, or who has been given administrative punishment twice for smuggling within one year and smuggled again, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be punished for tax evasion. (2) Whoever smuggles goods and articles and evades the tax payable is huge or there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than one time but not more than five times the tax payable. (3) Whoever smuggles goods or articles and evades the tax payable is especially huge or has 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 confiscated of property. 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. Those who smuggle many times without treatment shall be punished according to the accumulated tax payable on smuggled goods and articles.