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论贪污所得"用于业务"应否扣除
引用本文:项谷,刘惠琴,万海富.论贪污所得"用于业务"应否扣除[J].国家检察官学院学报,2001,9(4):91-96.
作者姓名:项谷  刘惠琴  万海富
作者单位:上海市人民检察院第一分院,上海,200335
摘    要:贪污受贿所得"用于业务"应否扣除?在司法实践中长期争议较大,虽然,目前逐渐趋同"用于业务应予扣除"这一做法,但是"两高"始终没有作出明确解释."用于业务"一说是法理问题,还是执法问题,抑或二者兼而有之?莫衷一是.通过对一真实案例的评析得出结论,贪污所得"用于业务"不能从贪污总数额中扣除.

关 键 词:贪污所得  用于业务  扣除
文章编号:1004-9428(2001)04-0091-06
修稿时间:2001年4月5日

On whether the Benefit of Bribery or Corruption if Used for Business Being Deducted
XIANG Gu,LIU Hui-qin,WAN Hai-fu.On whether the Benefit of Bribery or Corruption if Used for Business Being Deducted[J].Journal of National Procurators College,2001,9(4):91-96.
Authors:XIANG Gu  LIU Hui-qin  WAN Hai-fu
Abstract:Whether the benefit of bribery or corruption should be deducted, if it was used for business, has been a controversial issue in judicial practice. Although such benefit is always deducted in practice,there is no official judicial explanation for the issue.And there is still no agreement about whether this issue is a theoretical one or a practical one, or both. Based on a real case,this essay discusses the issue and argues that such benefit should not be deducted.
Keywords:the benefit of corruption  used for business  deducted
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