退贓退賠激勵性從寬情節研究

A Study of Incentive Mitigating Circumstances for the Return of Illegal Gains and Compensation

《刑法修正案（十一）》對挪用資金罪、非法吸收公眾存款罪規定了特殊法定從寬情節，符合實務界與理論界對退贓退賠情節法定化的共識，延續了在刑法分則中設立特殊從寬條款的立法模式。其與貪污罪、受賄罪、拒不支付勞動報酬罪的量刑條款形成了退贓退賠激勵性從寬情節──以積極退贓退賠行為獲得激勵性從寬待遇。它體現了我國重視的被害人損害直接恢復，與認罪認罰從寬制度內在協調，符合我國刑法體系的內在要求。退贓退賠激勵性情節的結構以積極退贓退賠為核心，以提起公訴前為時間要件，在適用時考察犯罪嫌疑人的悔罪態度和挽損效果以選擇從寬幅度；符合犯罪較輕前提條件的可以適用免刑。貪污罪、受賄罪的退贓退賠激勵性從寬情節規定更為嚴格。

"The Amendment (XI) to the Criminal Law provides special statutory mitigating circumstances for the crimes of misappropriation of funds and illegal absorption of public deposits, which is in line with the consensus of the practical and theoretical circles on the legalization of the circumstance of returning illegal gains and compensations, and continues the legislative model of establishing special mitigating provisions in the criminal law sub-clauses. The crime of embezzlement, bribery and refusing to pay labour remuneration an incentive mitigating circumstance for the return of illegal gains and compensation, and the incentive mitigating treatment is obtained by the active return of illegal gains and compensation. This is in line with China's emphasis on the protection of victims' rights and interests, the plea system and the criminal law system. The structure of the incentive circumstance of the return of illegal gains and compensations is centered on the positive return of illegal gains and compensations, with the time element before the filing of the indictment, and the leniency range is selected by examining the repentant attitude of the suspect and the effect of restoration of damages when applying; only those with the prerequisite of a lesser crime can apply the effect of exemption from punishment. In embezzlement and bribery crimes, the incentive mitigating circumstances for the return of illegal gains and compensation are more strictly regulated."