洗钱罪司法适用的观察、探讨与反思

近年我国日益重视对洗钱犯罪的惩治。洗钱罪的成立并不限于上游犯罪结束,但应在上游犯罪所得及其收益产生后,上游犯罪实行行为组成部分的“提供资金帐户”等行为,系上游犯罪实行行为本身,不应再评价为洗钱罪。洗钱罪和掩饰、隐瞒犯罪所得、犯罪所得收益罪系特别法与一般法关系,洗钱罪中“洗白”的含义逐步被淡化,洗钱罪已演变为“掩饰、隐瞒毒品犯罪等七类犯罪所得及其收益罪”。行为人取得特定上游犯罪所得及其收益后自己投资房产、汽车、股票或者转移至境外的,应认定自洗钱,符合刑法规定的,成立洗钱罪;自洗钱行为人将特定上游犯罪所得及其收益进行单纯的藏匿或者日常消费的,不宜认定为洗钱罪。我国未来应更加重视对重大洗钱案件的查处,确保本罪的精准有效适用。

In recent years,China has paid increasing attention to the punishment of money laundering crimes.The establishment of the crime of money laundering is not limited to the end of the predicate crime,but should be evaluated as the crime of money laundering after the proceeds of the predicate crime have been generated,'providing a fund account'as a component of the act,is the act of committing the crime itself and should not be evaluated as money laundering crime.Money laundering and concealment of proceeds of crime and its gains are related by special law and general law,and the natural meaning of'laundering'in the crime of money laundering has been gradually diluted and has evolved into the crime of'concealing and concealing the proceeds of drug crimes and other seven types of crimes and their proceeds'.If the perpetrator obtains the proceeds of specific predicate crimes and its gains and then invests in real estate,automobiles,or stocks or transfers them overseas,the perpetrator shall be deemed to have self-laundered money.The concealment or daily consumption of money should not be considered as a crime of money laundering.In the future,our country should pay more attention to the investigation and handling of major money laundering cases to ensure the accurate and effective application of this crime.