虚增工程款收取回扣行为的刑事认定研究——以台湾地区的相关经验为借鉴

A Study on Criminal Identification of Taking Kickbacks by Means of Inflated Project Funds——Using Relevant Experience in Taiwan for Reference

国家工作人员通过虚增工程款收取回扣的行为尚无明确法律规定加以刑事认定,亦无专门学说加以借鉴。国家工作人员虚增工程款收取之回扣在本质上不属于我国法律中对回扣的认定,但可包含于台湾地区回扣之范围内。鉴于此,台湾地区关于回扣的司法认定对于大陆地区探讨国家工作人员虚增工程款收取回扣行为的刑事认定具有借鉴意义。

With regard to criminal identification of state funds, there are no definite legal regulations and professional functionary~ kickbacks by means of inflated project theories for reference. In essence, those kickbacks taken by state functionary do not belong to identification of kickbacks stipulated in our law, but it can be put into the scope of identification of kickbacks in Taiwan. Therefore, the reference significance in discussing criminal identification project funds. the judicial identification of kickbacks in Taiwan has of state functionary＇s kickbacks by means of inflated