析掩饰、隐瞒犯罪所得、犯罪所得收益罪及其与洗钱罪区分

Analysis on Offence of Covering Up or Concealing Criminal Gains and Criminal Benefits and the Distinction From Offence of Money Laundering

掩饰、隐瞒犯罪所得、犯罪所得收益罪在我国刑法中几经修改。2009年11月11日起正式实施的《最高人民法院关于审理洗钱等刑事案件具体应用法律若干问题的解释》又对本罪作出了具体界定。作为妨害司法罪的一个罪名,本罪在认定时特别涉及与洗钱罪的犯罪对象存在竞合时将如何区分。通过解读上述《解释》,适当结合德日赃物犯罪的相关理论和实践,可以从本罪的行为对象方面对两者作出区分,并通过探讨本罪保护法益的本质得出本罪规范存在的合理性。

The legislation of Crime of covering up or concealing criminal gains and criminal benefits has been made several amendments,which is further specified in the Interpretation of Supreme People＇s Court on the specific application of legal items concerning the trial of money laundering and other similar crimes.As one of the crimes of obstructing justice,it is confusing to recognize with special reference to the distinction from the crime of money laundering when the two are overlapped on movable acts.On the basis of thus Interpretation,we try to look for the two difference on actions and then make the conclusions that it is reasonably existing in the specific legal interest,combining with relevant legislation and jurisprudence practice of Germany and Japan in an appropriate occasion.