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我国大陆和台湾地区有关商业贿赂犯罪的立法存在着差异。大陆地区商业贿赂犯罪的主体包括个人和单位,台湾地区商业贿赂犯罪的主体仅为公务员、仲裁人员以及将要成为公务员或者仲裁人员的人;在犯罪主观方面,大陆关于行贿罪的入罪门槛较台湾地区刑法所规定的行贿罪的入罪门槛要低;在贿赂内容方面,大陆商业贿赂犯罪仅限于财物,台湾地区刑法中贿赂的内容则包含了一切财产性和非财产性利益;在行为方式上,大陆刑法规定,受贿罪的行为方式包括索取和收受,行贿罪的方式仅为给予,而台湾地区刑法在犯罪化与非犯罪化的行为状态上,比大陆刑法的规定更为严格。另外,两岸商业贿赂犯罪的法定刑也存在着差异。
There are differences in the legislation on commercial bribery between China’s mainland and Taiwan. The main body of commercial bribery crime in mainland China includes individuals and units. The main body of commercial bribery crime in Taiwan is only civil servants, arbitrators and those who will become civil servants or arbitrators. In the subjective aspect of crime, the threshold for criminalization of bribery in mainland China is more than that of Taiwan In terms of bribery, mainland commercial bribery crime is confined to property, while the content of bribery in the criminal law of Taiwan contains all property and non-property benefits; in the way of behavior Mainland criminal law stipulates that the way of accepting bribes includes asking for and accepting bribes, and the method of giving bribes is only for giving. However, the criminal law in Taiwan is stricter than the criminal law in mainland China in its criminalization and decriminalization. In addition, there are also differences in the legal penalties for commercial bribery across the Taiwan Strait.