摘要
基于受贿罪数额认定关乎受贿罪的定罪量刑,对其数额认定与司法适用中存在的"多次受贿"、"未经处理"的界定、受贿数额累计中的期限、财产性利益的计算等存在争议的问题进行辨析。"多次受贿"是自然意义上的"多次";"未经处理"包括未经刑事处罚、党纪和政纪处分,还包括未经单位和组织开展的"清退"等方式的"处理"。多次受贿的受贿数额累计应以受贿行为认定为前提,并受追诉期限限制;为了便于把握多次受贿行为之间是否存在"连续状态"这一关键问题,连续状态认定的时限应与刑法规定的追诉期限一致为原则。财产性利益的计算基于"实际支付"的原则,尽可能突出重点,并针对"贿赂物"特殊属性和情节细化和明晰有关折算规则。
Based on the amount of bribery cognizance about taking bribes, this thesis discriminates such issues as judicial application of the amount of ＂bribery＂, ＂raw＂ definition, accumulative total time limit, and other interests in the amount of calculation, such as. ＂Multiple bribery＂ is the natural meaning of ＂multiple bribes＂; ＂Unhandled＂ includes unpunished criminal punishment, party discipline and political discipline punishment.As well as ＂dealt with＂ without the means of ＂liquidation＂ carried out by units and organizations. The accumulative amount of ＂multiple bribes＂ shall be limited by the time limitation of prosecution, and the applicable rules for the time limitation of prosecution in the accumulative calculation of the amount of bribery are put forward. The recognition of accumulated bribery amount should be based on the recognition of bribery. Property interests shall be uniformly calculated in accordance with the ＂actual or payable currency＂ rules.
作者
周昕兰
ZHOU Xinlan(School of Law,Hunan University,Changsha,410082,China)
出处
《湖南农业大学学报（社会科学版）》
CSSCI
2018年第4期73-78,共6页
Journal of Hunan Agricultural University(Social Sciences)
关键词
受贿罪
数额认定
司法适用
追诉期限
财产性利益
crime of acceptance of bribes
amount determination
judicial application
the time limitation of prosecution
interests of property
