违法所得的司法认定困境及出路

The Dilemma and Way Out of Illegal Gains' Judicial Application

刑法分则中规定的违法所得,主要作为定罪量刑标准、罚金基准。厘清违法所得与销售金额、经营数额、获利数额的关系,对区分取得利益型犯罪和经营利益型犯罪,正确界定违法所得极为重要。但在司法实践中,因违法所得客观上存在难以查清的现象以及主观认识上的分歧,从而造成定性争议、量刑档次争议、罚金争议等适用困境,故而需要从法益保护出发,适时修改刑法,取消违法所得作为唯一定罪量刑标准的规定,修改其作为罚金基准的规定。

The illegal income stipulated in the criminal law is mainly used as the standard of conviction and sentencing, and the basis of penalty. It is of great importance to distinguish the crime of obtaining interests and the crime of operating interests to define the relationship between the illegal income and the amount of sales, the amount of business and the amount of profit. However, in judicial practice, due to the objective existence of the illegal income and the differences in subjective understanding, it will result in qualitative disputes, sentencing grade disputes, fines and other disputes. Therefore, it is necessary to start from the protection of legal interests, timely amendment of criminal law, the abolition of illegal income as the only conviction and sentencing standards, modify its provisions as a benchmark for fines.