目前,在审理受贿犯罪案件中,还存在许多疑难问题亟待从理论与实践上予以澄清。本文从理论与实践上不仅探讨了收受财物后退还或上交以及婚、丧、病、上学、就业等收受财物的定性问题,而且也探讨了将收受的贿赂用于捐助、公务支出等“公益事务”的定性问题,同时还探讨了对自首、立功等量刑情节表现的审查和认定问题。 At present, there are still many difficult problems in handling bribery crimes that need to be clarified theoretically and practically. This paper discusses in theory and practice not only the qualitative problems of receiving or returning property after receiving the property, but also the acceptance of the property such as marriage, funeral, sickness, schooling and employment, and also explores the accepting of bribes for donations and public service expenditures. Public service issues ". At the same time, it also discusses the review and determination of performance of sentencing circumstances such as voluntary surrender, meritorious service and so on.