关于走私罪的目的，国际上通常认为走私的目的是营利。我国有关论著都认为走私罪在主观上“一般以牟利为目的”。但对“以牟利为目的”是否为构成走私罪的必备要件这个问题，却争论颇多。正确认识这个问题，对于海关做好走私罪嫌疑人的扣留移送工作，坚持严格执法，有着重要意 With regard to the purpose of smuggling crimes, smuggling is generally considered to be for the benefit of the international community. Relevant treatises in our country all think that smuggling crimes are subjectively “generally for profit-making purposes.” However, there is a lot of controversy over whether “for profit-making purposes” is an indispensable requirement for the crime of smuggling. Correct understanding of this issue is of great importance to the Customs detaining and transferring the suspects who smuggle goods and strictly enforcing the law.