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《中华人民共和国海关法》、《全国人大常委会关于惩治走私罪的补充规定》以及《全国人大常委会关于惩治贪污罪贿赂罪的补充规定》等法律、法规的颁布,标志着我国法律正式承认法人可以成为犯罪的主体和刑罚的对象,从而使我国法学界关于法人能否成为犯罪主体的论战告一段落。近年来,随着改革开放的深入发展,法人犯屝的现象日趋严重,国家有关惩治法人犯罪的法律、法规日渐
The promulgation of the Customs Law of the People’s Republic of China, the Supplementary Provisions of the Standing Committee of the National People’s Congress on Punishing Smuggling of Smuggled Goods and the Supplementary Provisions of the Standing Committee of the National People’s Congress on Punishment for Crimes of Bribery and Corruption, which mark the official recognition of our country’s laws Legal persons can become the subject of crime and the object of punishment, so that our country’s jurisprudence debate about whether a legal person can become a criminal body comes to an end. In recent years, with the deepening of the reform and opening up, the law-breaking laws and regulations have become increasingly serious.