贪污受贿赃款数额认定当中"扣除法"之我见

Personal View On "Deduction Method" in Determining Bribes Amount

在认定贪污受贿脏款数额时,将用于公务支出的予以扣除,这种做法不符合刑法理论,还会引发案件性质认定困难、执法混乱等一系列问题,必须正本清源,处理好赃款去向与量刑轻重的关系。

In determining bribes amount, it is in contradiction with criminal law theory to deduct official expense from the bribes. Moreover, it can lead to a series of problems such as difficulty in defining case nature, and law enforcement confusion. Therefore, the relations between bribes spending and measurement of penalty should be dealt with properly.