论犯罪所得和犯罪所得收益

On the proceeds of Crime and the Income from Crime

通过犯罪行为非法占有的他人财物,是犯罪所得,通过犯罪行为原始制造的非法财物,也是犯罪所得.掩饰、隐瞒行为人,对他人的犯罪所得、犯罪所得收益进行投资等处理后,所产生的新的收益,也是犯罪所得收益.如果行为人对新产生的收益又实施了掩饰、隐瞒行为,新收益的数额也应认定为其掩饰、隐瞒的犯罪数额.将犯罪所得财物进行投资等处理,所获得的利益不应当扣除其投入的合法因素.犯罪所得和犯罪所得收益的区分,关键在于界定对犯罪所得进行处理的行为的法律性质,如果处理行为可以界定为上游犯罪行为的一部分,处理所得仍然是犯罪所得,否则就是犯罪所得收益.

Criminal proceeds from taking possession of other people's property through criminal acts are criminal proceeds. The original criminal proceeds from criminal acts are also criminal proceeds. As long as the perpetrator conceals or conceals the new proceeds, the amount of the crime that the perpetrator conceals or conceals the new proceeds should be recognized as the amount of the crime that the perpetrator conceals or conceals. When investing the proceeds of crime, the benefits obtained should not deduct the legitimate factors of investment. The distinction between the proceeds of crime and the proceeds of crime depends on the nature of the act of dealing with the proceeds of crime. If the act of dealing with crime can be defined as part of the upstream criminal act, the proceeds of dealing with crime are still the proceeds of crime, otherwise it isthe income from crime.