洗钱犯罪“提供资金账户”的适用偏差及纠正

The Deviation and Correction of the Application of“Providing Capital Account”in the Crime of Money Laundering

洗钱犯罪“提供资金账户”条款的司法适用存在重大偏差。提供资金账户并协助转移犯罪资金才可能被认定为洗钱罪或掩饰、隐瞒犯罪所得、犯罪所得收益罪,而单纯地提供资金账户被认定为帮助信息网络犯罪活动罪。相关的理论解说如化学反应说、资金断点说等并不妥当;“提供资金账户”应当解释为帮助行为正犯化,是洗钱罪的实行行为,明知犯罪所得及其收益而提供资金账户构成洗钱罪,无须同时具备转移或协助转移资金的行为要件。“提供资金账户”不能解释为“支付结算”,而是“支付结算”的帮助行为,明知他人实施信息网络犯罪而提供资金账户不构成帮助信息网络犯罪活动罪。

There is a major deviation in the judicial application of the provision of“providing capital account”in the crime of money laundering.Only by providing capital account and assisting in the transfer of criminal capital can it be recognized as the crime of money laundering or the crime of concealing the proceeds of crime or the proceeds of crime,while the simple provision of capital account is recognized as the crime of helping information network criminal activities.Relevant theoretical explanations such as chemical reaction theory and capital breakpoint theory are not appropriate.“Providing capital account”should be interpreted as helping to criminalize the act,which is the implementation of the crime of money laundering.Providing capital account with knowledge of the proceeds of crime and its proceeds constitutes the crime of money laundering,and it is not necessary to have the behavioral requirements of transferring or assisting in the transfer of capital at the same time.“Providing capital account”cannot be interpreted as“payment and settlement”,but is a helping act of“payment and settlement”.Providing capital account while knowing that others have committed information network crime does not constitute the crime of helping information network crime.