论文部分内容阅读
境外存款既包括合法财产,也包括违法所得;隐瞒不报的时间界限应限定在司法机关立案前;行为人隐瞒境外存款拒不申报并不能说明其来源或不能说明其来源是合法时可以数罪并罚。当行为人隐瞒不报的境外存款系贪污、受贿等犯罪所得时,应只构成贪污罪、受贿罪中的一罪。《关于党政机关县(处)级以上领导干部收入申报的规定》不属于隐瞒境外存款罪中的“国家规定”。
Foreign deposits include both legal property and illicit profits; the time limit for concealment should be limited to the case before the judicial organ; the perpetrator conceals the offshore deposit and does not declare its source or can not explain that the source is legal Penalty. When the perpetrator conceals the non-reporting of overseas deposits as corruption, bribery and other proceeds of crime, he should only constitute a crime of embezzlement and bribery. The “Provisions on the Declaration of Incomes of Leading Cadres at or above the Party and Government Offices” are not “state regulations” in the crime of concealing offshore deposits.