巨额财产来源不明罪中“说明来源”规定性质的再认识

Recognition of the Nature of“Property Source Explanation”in the Crime of Holding a Huge Amount of Property with Unidentified Sources

对巨额财产来源不明罪中“说明来源”规定的性质,学术界有不同理解。从立法意图、语句结构、历史渊源和我国司法实践情况来分析,《刑法》第三百九十五条第一款的性质应是一个允许反驳的法律推定。在该法律推定中,基础事实为“国家工作人员的财产、支出明显超过合法收入,差额巨大的”,推定事实为“差额部分以非法所得论”,“说明来源”规定是允许反驳的规定。这一新认识得到《追赃规定》的支持,具有较强解释力。

Academic circles have different understandings on the nature of the provision of“Property Source Explanation”in the crime of holding a huge amount of property with unidentified sources.From the analysis of legislative intention,sentence structure,historical origin and judicial practice in China,the nature of article 395(1)of the Criminal Law should be a legal presumption that allows refutation.In this legal presumption,the basic fact is that“when the property and expenditure of state official obviously exceed their lawful income,and the excess is huge”,then the presumption fact is that“the excess is regarded as illegal income”,and the provision of“Property Source Explanation”is a provision that allow the defendant to refute.This new understanding is supported by The Provisions on the Application of Several Issues Concerning the Procedures for the Confiscation of Illegal Income in Cases of Criminal Suspects and Defendants Escaping and Death,and has a strong explanatory power.