巨額財產來源不明罪適用研究——從實行行為“著手”

On the Application of the Crime of Huge Unidentified Property

巨額財產來源不明罪的實行行為不是拒不說明財產來源的不作為，而是擁有來源不明的巨額財產，因而屬於持有型犯罪；該罪不是舉證責任倒置，而是一種立法推定，是證明物件的變更；該罪的溯及力及追訴期限起算的時間節點均為結束非法斂財之日，因而離退休人員也能成立本罪；該罪只是在理論上有成立共犯的可能，但實踐中難以認定；夫妻雙方均為國家工作人員的，也不宜認定成立本罪的共犯，進而在來源不明財產數額的計算上適用“部分實行全部責任”原則；家屬參與保管財產的，應以贓物犯罪論處；主動交代存在來源不明的巨額財產的，能夠成立該罪的一般自首和特殊自首；由於我國目前尚未建立完善的財產申報制度，該罪判決生效後查明真實來源的，只要行為人已盡自己所能積極地說明了財產來源，就應當啟動審判監督程式撤銷原判，重新做出判決。

The crime of huge unidentified property to implement the behavior not refused to explain the property is not as a source, but has a huge amount of property from unidentified sources, therefore it belongs to the crime of possession; This crime is not the inversion of the burden of proof, but a legislative presumption, is to prove that the object of change; Time node of the crime and the period for prosecution of the retroactive date are the ending date of the illegal money, and retired personnel can also constitute this crime; The crime has possibility of accomplice in theory, but it is difficult to be recognized in the practice; The couple are state workers, also should not be found guilty complicity in this crime, and then apply the “part of the implementation of full responsibility” principle in calculating the amount of property from unidentified sources on; Participation of family members in custody of property, should with booty crime; Active explanation the existence of huge amount of property from unidentified sources able to set up the crime of the general surrender and special surrender; Because our country has not established the perfect property system, the crime after the court decision to find out the true source, as long as the behavior of people have to do their best to actively explains property source, the court should start the trial supervision procedures to rescind the original judgment and make a new decision.