虽然针对理论界和实务部门自违法所得没收程序实施以来提出的诸多问题,最高人民法院和最高人民检察院于2017年1月5日颁布了《关于适用犯罪嫌疑人、被告人逃匿、死亡案件违法所得没收程序若干问题的规定》(以下简称《规定》)进行调整,但是,由于违法所得没收程序规定时间短,实践经验不够成熟,仍存在一定的问题。本文就是从立法、实践这两个方面对违法所得没收程序进行的初步梳理,并提出了进一步完善措施。 Although many problems raised by the theoretical circles and substantive departments since the implementation of the procedure for confiscation of the proceeds of illegal activities have been issued, the Supreme People’s Court and the Supreme People’s Procuratorate promulgated the “Provisions on the Application of Crime Suspects and Defendants for Escaping and Death Cases Illegal Income Regulations on Certain Issues of Confiscation Procedures ”(hereinafter referred to as the“ Regulations ”). However, due to the short period of time stipulated in the forfeiture of illegal income and the lack of practical experience, there are still some problems. This article is from the legislative and practical aspects of the confiscation of illegal proceeds of the preliminary process, and put forward further measures to improve.