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先说一个典型的个案。曾担任上海市嘉定烟草专卖分局局长等职务的犯罪嫌疑人张伟民,曾在香港开设帐户并向美国转移资金,涉案金额达344万元。而在每年的领导干部财产申报过程中,张未如实申报,故意隐瞒其在香港有存款事实。“隐瞒境外存款”首次被作为一项罪名适用,这显然是一个耐人寻味的案例。我们知道,依据1997年新修订的《刑法》第395条,隐瞒境外存款罪是与
Let me talk about a typical case Zhang Weimin, a suspect who served as director of the Jiading Tobacco Monopoly Bureau in Shanghai, opened an account in Hong Kong and transferred funds to the United States, involving an amount of about 3.44 million yuan. In the annual leading cadres property declaration process, Zhang did not truthfully declare, deliberately conceal the fact that there is a deposit in Hong Kong. For the first time, “concealing offshore deposits” was applied as a charge, which is clearly an intriguing case. We know that according to Article 395 of the Criminal Code newly amended in 1997, the offense of concealing offshore deposits is linked with