巨额财产来源不明罪中来源不明财产数额的计算

论文总字数：18488字

摘 要

巨额财产来源不明罪作为职务犯罪中的兜底罪名，在打击贪污腐败犯罪中发挥了重要作用。但是在具体的数额计算方面，实务中经常存在认定不清、计算不明的问题。即便各行为人均为国家工作人员，巨额财产来源不明罪也难以成立共犯，因此在不明财产的数额计算上也会与成立共犯的情况有所差别。本罪条款中所说的“不能说明来源”，是指不论其财产来源是否合法，该国家工作人员都未能进行说明，因而只要其说明了差额巨大财产的真实来源，就不应当按本罪论处。违纪所得和虽无法查证、但可能来源于其他职务犯罪所得的财产，都应当计入来源不明财产。

在计算来源不明财产数额时，非现金、存款财产，如房产、汽车等，其金额应当以当初购买时支付的价款计算。财产产生的孳息原则上不应当计入“来源不明财产”的数额中，但是应当计入“应予以追缴”的部分。而经营公司、炒股、卖房等所谓投资行为产生的获利，应当先对该国家工作人员当初投资的数额进行调查，而不应直接将获利作为合法收入从“来源不明财产”中扣除。国家工作人员收受的红包、礼金等人情往来产生的财产，可能难以以受贿罪定罪处罚，但是仍可以以本罪论处。如果该国家工作人员既隐瞒了境外的存款，又不能说明其来源，那么应当以隐瞒境外存款罪和本罪数罪并罚，隐瞒的境外存款也不应从来源不明财产中扣除。

关键词：巨额财产来源不明罪 来源不明财产数额 共犯

ABSTRACT

The crime of having a huge amount of property from unidentified sources as a crime in a job-related crime has played an important role in cracking down on corruption and corruption. However, in the calculation of specific amounts, there are often problems in practice that are unclear and unclear. Even if all the agents are state workers, it is difficult to establish an accomplice for the crime of having a huge amount of property from unknown sources. Therefore, the calculation of the amount of unclear property may be different from the establishment of an accomplice. The “cannot explain the source” mentioned in the terms of this crime means that the staff of the country has failed to make explanations irrespective of the legality of the source of the property. Therefore, as long as it explains the true source of the huge property of difference, it should not be committed as such. Unlawful income and property that cannot be verified, but may be derived from the proceeds of crimes in other positions, should be included in the assets from unknown sources.

When calculating the amount of assets of unknown origin, the amount of non-cash, depository property, such as real estate, automobiles, etc., shall be calculated based on the price paid for the original purchase. The asphyxiation of property should not be included in the amount of “unknown sources of property” in principle, but should be included in the “should be recovered” part. The profit generated from the so-called investment behaviors of operating companies, stocks, and home sales should be investigated first for the amount of investment that the national staff originally invested, and should not be directly deducted from the “unknown source property” as legitimate income. It may be difficult for the state staff to receive property such as red envelopes and gifts, which may be difficult to convict and punish for accepting bribes, but it can still be treated as such. If the country’s staff conceals deposits from abroad and cannot explain their sources, then they should be punished by concealing the crimes of overseas deposits and the number of crimes. Concealed overseas deposits should not be deducted from assets of unknown origin.

Key words：the crime of huge amount of property from unknown source，the amount of property from unknown source，accomplice

目 录

摘要Ⅰ

AbstractⅡ

一、绪论1

二、巨额财产来源不明罪中“不能说明来源”的含义1

三、巨额财产来源不明罪中来源不明财产的数额计算问题3

（一）计算公式3

（二）现有财产3

1、现有财产的分类3

2、现有财产计算中存在的问题3

（三）以往支出7

（四）合法收入8

1、对于投资获利的认定问题8

2、巨额财产是否属于继承遗产、接受遗赠或赠与的认定问题8

（五）犯罪所得和非法收入9

四、来源不明财产数额计算中的共犯认定9

（一）争议及主要观点9

（二）巨额财产来源不明罪不成立共犯10

五、结语11

参考文献13

致谢14

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