论我国隐匿或销毁会计资料罪刑事立法的完善——基于意大利隐匿或销毁会计资料罪立法的启示

Perfection of Chinese Legislation on Crime of Concealment or Destruction of Accounting Documents:A Study Based on the Italian Legislation on Crime of Concealment or Destruction of Accounting Documents

在经过25年的实施之后,伴随社会、经济、法治等领域的持续发展和变化,我国隐匿或销毁会计资料罪刑事立法需要基于刑法谦抑性原则和罪刑相适应原则进行修正,该罪保护的法益也应当理解为国家有效掌握、监督企业等组织的活动信息和经营状况。参考意大利相关立法经验,修正的主要内容包括:从刑事处罚上特别考量以逃骗税为目的的隐匿或销毁会计资料行为;明确为目的犯,犯罪主观要件增加“为了使自己或者他人获得不正当利益或使他人利益受损”;以会计资料的不可支配性或不可查寻性来界定犯罪客观行为的特征,严格限制具有刑事处罚意义的隐匿、销毁行为;摒弃行为犯的认定,严重情节统一界定为“隐匿、销毁的会计资料涉及金额在50万元以上,并致使相关经济活动及成果情况无法重构”;适当增加刑事处罚力度,处以有期徒刑提高到7年。

After 25 years of implementation,along with the continuous development and changes in the fields of society,economy and rule of law,China’s criminal legislation on the crime of concealment or destruction of accounting documents needs to be amended according to the modest and restrained principle of criminal law and the principle of suiting punishment to crime.Therefore,the legal interest protected by the legislation on this crime should be understood as the following interest that the nation can effectively grasp and supervise the activity information and business situation of enterprises and other entities.Referring to the relevant legislative experience of Italy,the main contents of the amendment should include the following aspects.Firstly,in terms of criminal punishment,the amendment should give special consideration to the act of concealing or destructing accounting documents for the purpose of tax evasion and fraud.Secondly,the amendment should define this crime as purpose crime,and add“in order to obtain illegitimate interests for oneself or others,or to cause damage to the interests of others”as the subjective element of the crime.Thirdly,the amendment should define the objective criminal behavior with characteristics of non-controllability or non-searchability of accounting data,and strictly limit the scope of the concealment or destruction as criminal behavior.Fourthly,this crime can’t be qualified as conduct crime,therefore the aggravating circumstance should be defined uniformly as“the accounting documents concealed or destructed involve the amount of more than 500,000 RMB and render it impossible to reconstruct the situation on relevant economic activities and results”.Besides,the amendment should appropriately increase the criminal penalties,with the maximum penalty of imprisonment at liberty raised to seven years.