| 英文摘要 |
The new provisions of criminal proceeds confiscation will come into force on July 1, 2017. The amended confiscation system, which evolved from “accessory punishments” into “quasi-unjustified enrichment”, is one of the most significant reforms in the Criminal Code recently and could help prevent economic crime. To explain the application of these new provisions, this article, with the combination of hypothetical cases, aims to establish examination system of criminal proceeds confiscation and to illustrate the system in the substantive law, including the definition of criminal proceeds, gain holders and other relevant elements.
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