《刑法》第六十四条在非法集资犯罪案件中的理解与适用
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摘要
《刑法》第六十四条涉及对涉案财物"追缴、责令退赔、返还、没收、上缴"等多项法律行为,在非法集资犯罪案件中均有体现,适用时容易混淆。违法所得、涉案财物、涉案资产既有区别又有联系,非法集资犯罪中的涉案资产是从处置角度对涉案财物的称谓,涵盖集资款项及延伸资产、集资行为产生的利息分红、担保财产、退赔的合法财产等。涉案延伸资产应通过资产变现、盘活等方式实现追缴,在此基础上确立返还的主体、对象、方式和程序,完成涉案资产的处置分配。
The sixty-fourth article in China's Criminal Law mentions many legal acts like"retrieve,compensate, return, confiscate and turn in"the property involved in cases, which are applicable to the illegal fund-raising crimes and are easily confused. There are differences and connections in the illegal income, the property involved and the assets involved in the case. The assets involved in the illegal fund-raising crime refer to the property in the perspective of disposal, ranging from the fund collection and extended assets, the interest dividend, the secured property to the legal property of the refund. The extended assets involved in the case should be recovered by means of asset conversion and reactivation. Hence, the subject, object, mode and procedure of return can be identified for the disposal and distribution of the assets involved.
The sixty-fourth article in China's Criminal Law mentions many legal acts like"retrieve,compensate, return, confiscate and turn in"the property involved in cases, which are applicable to the illegal fund-raising crimes and are easily confused. There are differences and connections in the illegal income, the property involved and the assets involved in the case. The assets involved in the illegal fund-raising crime refer to the property in the perspective of disposal, ranging from the fund collection and extended assets, the interest dividend, the secured property to the legal property of the refund. The extended assets involved in the case should be recovered by means of asset conversion and reactivation. Hence, the subject, object, mode and procedure of return can be identified for the disposal and distribution of the assets involved.
引文
[1][3]张伟,戴哲宇.浅析刑事涉案财物的追缴及分配[J].法学杂志,2017(5):113-121.
[2]王磊.论我国涉案款的扣押、处理制度[D].北京:中国政法大学,2007:4.
[4]耿昆.非法集资涉案资产处置中的法律问题实证研究[D].郑州:郑州大学,2016:9.
[5]刘振华.收缴的法律适用与完善[J].河北法学,2005(2):77-79.
[6]高铭暄,马克昌.刑法学[M].北京:北京大学出版社,2000:54.
[7]郎胜.中华人民共和国刑法释义[M].北京:法律出版社,2009:69.
[8]刘延和.追缴、责令退赔和刑事没收探讨[J].人民司法,2004(12):44-47.
[9]谢望原,肖怡.中国刑法中的“没收”及其缺憾与完善[J].法学论坛,2006(4):5-12.
[10]高峰.经济犯罪侦查前沿问题研究[M].北京:中国人民公安大学出版社,2016:92.
[11]王元凯.国有资产管理公司金融功能的国际比较[J].新金融,2015(3):43-47.
[12]何小勇.非法集资犯罪规制的中国式难题——以地方政府处置办的设立与受害人的损失退赔为视角[J].政治与法律,2017(1):37-49.
(1)这里所说的涉案资产还应包含使用集资款项购置的股票、债券、房产、机器设备、原材料等多种表现形式。
(1)这里所说的返还主要是资金的返还,仅仅是资产处置中的一个环节。
[2]王磊.论我国涉案款的扣押、处理制度[D].北京:中国政法大学,2007:4.
[4]耿昆.非法集资涉案资产处置中的法律问题实证研究[D].郑州:郑州大学,2016:9.
[5]刘振华.收缴的法律适用与完善[J].河北法学,2005(2):77-79.
[6]高铭暄,马克昌.刑法学[M].北京:北京大学出版社,2000:54.
[7]郎胜.中华人民共和国刑法释义[M].北京:法律出版社,2009:69.
[8]刘延和.追缴、责令退赔和刑事没收探讨[J].人民司法,2004(12):44-47.
[9]谢望原,肖怡.中国刑法中的“没收”及其缺憾与完善[J].法学论坛,2006(4):5-12.
[10]高峰.经济犯罪侦查前沿问题研究[M].北京:中国人民公安大学出版社,2016:92.
[11]王元凯.国有资产管理公司金融功能的国际比较[J].新金融,2015(3):43-47.
[12]何小勇.非法集资犯罪规制的中国式难题——以地方政府处置办的设立与受害人的损失退赔为视角[J].政治与法律,2017(1):37-49.
(1)这里所说的涉案资产还应包含使用集资款项购置的股票、债券、房产、机器设备、原材料等多种表现形式。
(1)这里所说的返还主要是资金的返还,仅仅是资产处置中的一个环节。
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