摘要
违法所得的认定和处置,一直是行政处罚上具有争议性的议题。新《行政处罚法》明确了违法所得的定义,增设了退赔程序,以及允许法律、行政法规和部门规章做例外规定,是对执法实践的立法回应。然而违法所得在具体实践中如何认定,退赔程序所要实现的对受害人权益救济的功能如何与执法效率相平衡,以及无违法所得和违法所得难以计算时,如何与罚款组合适用以防止处罚倒挂,是实践部门面临的难题。没收违法所得,兼具公法上追缴不当得利的功能、行政处罚的制裁功能和处罚权延伸的教育功能。违法所得的认定应当以“总额说”为原则,“差额说”为例外,并遵循五项基本准则。没收违法所得前的退赔,要具有退赔的现实可能性,并且要完善退赔的方式和期限。无违法所得或违法所得难以计算时,可以与比例罚的方式组合适用,以实现过罚相当。
The identification and disposal of illegal income has always been a controversial issue in administrative punishment.The new Administrative Punishment Law clarifies the definition of illegal income, adds compensation procedures and allows exceptions of laws, administrative regulations and departmental rules, which is a legislative response to law enforcement practice.However, how to identify the illegal income in the specific practice, how to balance the function of relief for the rights and interests of the victims and the efficiency of law enforcement, and how to combine with the fine to prevent punishment from hanging upside down when there is no illegal income and illegal income are difficult to calculate, are the problems faced by the practice departments.Confiscation of illegal income has the function of pursuing unjust gains in public law, the sanction function of administrative punishment and the education function of the extension of punishment power.Therefore, the determination of illegal income should take“total amount theory”as principle, and take“difference theory”as exception, and follow the five basic principles.The return and compensation of illegal income before confiscation should have realistic possibility, and the way and time limit of return and compensation should be improved.When there is no illegal income or the illegal income is difficult to calculate, it can be applied in combination with the proportional penalty method to achieve retributivism.
出处
《财经法学》
CSSCI
2022年第3期179-192,共14页
Law and Economy
基金
国家社科基金重大项目“大数据、人工智能背景下的公安法治建设”(19ZDA165)的阶段性成果。
关键词
没收违法所得
退赔
过罚相当
行政处罚
confiscation of illegal income
return and compensation
retributivism
administrative punishment
