【作者】 胡萍；

【导师】 张永江；

【作者基本信息】 湘潭大学 ， 刑法学， 2012， 硕士

【摘要】 掩饰、隐瞒犯罪所得、犯罪所得收益罪是现行刑法的基础罪名之一，是传统赃物犯罪体系中的重要组成部分。其最早伴随财产型犯罪产生，是历史最为悠久的罪名之一且经历了一个逐步发展完善的过程。现今刑法学界对掩饰、隐瞒犯罪所得、犯罪所得收益行为争议颇多，各国刑法典也有不同的规定。虽说掩饰、隐瞒犯罪所得、犯罪所得收益行为这一刑法概念是从词源意义上演变发展而来的，但二者绝不能等同视之。将其理解为明知是犯罪所得及其产生的收益仍予以窝藏、转移、收购、代为销售或者以其他方法掩饰、隐瞒的较为合理。研究这一行为构造时，必须以行为方式以及行为对象两个方面为切入点。其行为方式是多样的，具体而言，它可分为一般条款和兜底条款。一般条款包括窝藏、转移、收购和代为销售四种情形，该行为的兜底条款表述为其他掩饰、隐瞒方式。这一行为的对象为犯罪所得、犯罪所得收益是学界公认的观点，其界定也是学界争论的焦点。犯罪所得应该指通过他人既遂的犯罪行为所获得的财物。“犯罪”应做广义理解，不应局限于实体意义上的犯罪、财产型的犯罪。犯罪所得的类型多样，不动产、有形载体的财产性利益、加工物、违禁品都可能成为犯罪所得。犯罪所得收益是指犯罪所得所产生的孳息和利润，其中孳息包括自然孳息、法定孳息。经过诸多环节产生的利润，不能无限制地延伸为犯罪所得收益。这一行为的研究最终是为了服务司法实践中相关行为的界定，其界定永远离不开窝藏行为的剖析和洗钱行为的探讨，深入剖析、探讨这两个行为的方式和对象后，其与掩饰、隐瞒犯罪所得及其产生收益行为的区分与界定就显而易见了。通过对这一行为与窝藏、洗钱行为在方式和对象上进行比较分析，最终实现科学认定这一行为，明确界定与其他相关行为界限，从而更好的服务于司法实践。更多还原

【Abstract】 The crime of the concealing the illegal gain or the benefits of illegal gain ofcrime is a fundamental charge of booty crimes. Born with the property crime at thevery beginning, it is one of the oldest accusations and has experienced a process ofgradual development and improvement. There is quite a lot disputes among thecriminal scholars and in all countries’ penal law. The phrase “concealing the illegalgain or the benefits of illegal gain of crime” develops from the etymology is differentfrom the one in the criminal law, but they can’t be mixed. The offence of concealingproceeds of crime means the behavior that the offender knowingly covers up,transfers, purchases, substitutes to sell, or conceals the illegal gain or the benefits ofillegal gain of crime by other ways. While researching on the behavior structure, it’snecessary to focus on the pattern and object. Concealing the illegal gain or thebenefits of illegal gain of crime takes many forms, some including harboring,transferring, purchasing, substituting to sell or fallback of behavior pattern such asconcealing. It is acknowledged that the behavior object is the proceeds of crime, butthe key point is how to range it. The proceeds of crime will be the property that hasbeen gained from accomplished offence. The crime here refers to all kinds of offences,not only point property crimes. The illegal income variously refers to real estate, thebenefits with the characteristics of property, processing materials and banned articles.The illegal profits means the benefits and fruits which including natural fruits andlegal fruits. The margin out through a series of processes can’t be unrestrictedly madeillegal profits. Research of an offence is always attached by the comparison withrelated behaviors. Making a distinction between this act and other relative ones suchas harboring, laundering money is necessary and important. The difference betweenconcealing proceeds of crime and harboring, laundering money are main reflect onbehavior pattern, object, etc.更多还原