论没收违法所得财物的计算规则

On the Calculation Rules of Confiscation of Illegal Property

没收违法所得财物的数额认定是否应扣除犯罪成本,严重影响违法所得人的财产权能否被合理保护。学界主要存在净利原则、总额原则及相对总额原则之争。笼统地采取净利原则或总额原则不具有可操作性,必须针对不同类别的犯罪成本进行计算,只有合理确定违法所得财物本身,才能妥当解决计算难题。违法所得财物数额的计算标准应采纳相对总额原则,为实施犯罪或预备犯罪所支出的成本,应不予扣除;若犯罪支出行为具有非法性,则不应扣除;若过失犯罪支出行为不具有非法性,则应予扣除;若依靠通过不法行为获得的获利机会实施的行为不具有非法性,就应将依靠这一机会实施的行为过程中产生的合理支出作为计算(减项)违法所得的扣除因素。

How to deduct the amount of confiscated illegally obtained property from the cost of crime has a serious impact on whether the property rights of the illegally obtained property can be reasonably protected.There are mainly disputes between the principle of net profit,the principle of total amount and the principle of relative total amount in academic circles.It is unfeasible to adopt the net profit principle or the total principle in general.It must be calculated for different types of crime costs,and the illegally obtained property itself should be reasonably determined in order to properly solve the calculation problem.The calculation standard for the amount of illegally acquired property should adopt the principle of relative total amount,and the cost of committing the crime or preparing for the crime should not be deducted;if the criminal expenditure is illegal,it should not be deducted;if the behavior that relies on the profit opportunity obtained through the illegal act is legal,the reasonable expenditure incurred in the act of relying on this opportunity should be used as the calculation(deduction)of the illegal income.