台湾地区第三人没收制度改革和启示

Reform of the Third-Party Confiscation System in Taiwan Region and Its Implications

近年来,刑事涉案财物处置问题一直是学界讨论之热点话题,改革没收制度的呼声高涨。台湾地区有关没收的陈旧规定与司法实践的矛盾长期存在,食品安全领域犯罪频发成为没收制度改革的导火索。2015年台湾地区开启没收制度改革,为了解决没收主体对象单一所导致的问题,创设了针对第三人的没收,同时在实体方面明确了第三人没收的标的、情形、范围及例外情形,辅之以完善的第三人没收程序,充分保障了第三人之财产权、诉讼参与权及救济权。台湾地区第三人没收制度改革的得失对于内地有重要的启示和借鉴作用。

In recent years,the disposal of property in criminal cases has been intensely debated in academic circles,and there has been a growing call to reform the confiscation system.In Taiwan region,the disconnect between outdated confiscation regulations and judicial practices has been a long-standing issue,and the frequent occurrence of crimes related to food safety becomes the catalyst for the reform of the confiscation system.In 2015,the Taiwan region began to reform its confiscation system.To address the issue of a single subject of confiscation,the system introduced and defined confiscation targeting the“third party”,along with a comprehensive third-party confiscation procedure that fully protects their property rights,litigation participation rights,and relief rights.These reforms provide important insights and references for the Chinese mainland.The gains and losses of Taiwan region's third-party confiscation system reform have important implications and reference value for the Chinese mainland.