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一、外汇犯罪的立法沿革及发展我国刑事立法对外汇犯罪的最早规定始于１９５２年。１９５２年６月海关总署《关于逃汇套汇案件应作为走私案件处理核示应行注意各点的命令》中指出：“须知逃汇、套汇，不论采取何种方式，其结果与走私出口黄金、外币无异，均应作为走私案件...
First, the legislative evolution of foreign exchange crimes and the development of China’s criminal legislation on the earliest provisions of foreign exchange crimes began in 1952. In June 1952, the General Administration of Customs stated in its order on “Handling cases where evasion of arbitrage cases should be handled as indications of smuggling cases”: "It is necessary to know how to evade foreign exchange, , Foreign currency is no different, should be used as smuggling cases ...