洗钱犯罪研究

Research for the Money Laundering Crime

洗钱是一种将违法所得资产加以隐瞒掩饰,通过中介机构使之变为合法财产的特殊犯罪形式。自从西方发达国家加大了打击洗钱犯罪的力度,建立了比较完备的金融、税收制度后,我国也对洗钱行为进行了立法,并不断完善。但是针对日益猖獗的洗钱犯罪活动,我国仍应加强国际合作,不断完善刑事立法,加强对洗钱犯罪行为的打击力度。

Money laundering is a special kind of crime which disguises the illegal capital and then makes it legal through an intermediate agent. Therefore, our country has carried out and now is fulfilling the legislation to against the money laundering while the developed western countries have established complete systems for the finance and revenue to against it further. However, to deal with the more and more severe situation of money laundering crime, our country should also strengthen the international cooperation and further fulfill the criminal legislation to against the crime more efficiently.