摘要
根据是否以非法占有目的为要件,保理中的欺诈犯罪行为可以分为狭义保理欺诈和保理诈骗两类。从法解释学的角度,狭义保理欺诈应当认定为《刑法修正案(六)》第十条所规定之罪。根据非法占有目的产生时间的不同,保理诈骗应当分别认定为普通诈骗罪和合同诈骗罪。
According to the fact whether the purpose of annexing exists or not, the swindling crime in factoring business are composed of the narrow sense factoring swindling and the factoring fraudulence. In the perspective of legal interpretation, the former should be attributed as the crime provided in the article 10 of the Sith Amendment to the criminal law, According to the moment when the purpose of annexing advents, the latter should be attributed as the crime of common fraudulence and the crime of contract fraudulence respectively.
出处
《河南公安高等专科学校学报》
2008年第2期90-92,共3页
Journal of Henan Public Security Academy
关键词
保理欺诈
保理诈骗
非法占有目的
Factoring swindling
Factoring fraudulence
Purpose of annexing
