镇江高专学报2025，Vol.38Issue(4)：41-45,5.
司法认定没收违法所得标准研究
A study on the criteria for judicial determination of the confiscation of illegal gains
刘倚琪 1康贞花1
作者信息
- 1. 延边大学 法学院,吉林 延吉 133002
- 折叠
摘要
Abstract
In administrative litigation,there is still a dilemma of unclear criteria for determining the confiscation of illegal gains.A correct understanding of Paragraph 2,Article 28 of Law of the People's Republic of China on Administrative Penalties newly revised in 2021 is the key to solving this dilemma.At present,there are two main criteria for determining the confiscation of illegal gains,namely,the total amount theory and the net amount theory,which are differentiated by whether the cost is deducted.The legal nature of the confiscation of illegal gains should be clarified clearly.Based on the semantics of legal provisions and the judgment approach of judicial cases,the rationality of the total amount theory and net amount theory is demonstrated.The criteria of judicial determination with total amount theory as the principle and net amount theory as the exception are more appropriate.关键词
没收违法所得/行政处罚/司法认定/总额说/净额说Key words
confiscation of illegal gains/administrative penalties/judicial determination/total amount theory/net amount theory分类
社会科学引用本文复制引用
刘倚琪,康贞花..司法认定没收违法所得标准研究[J].镇江高专学报,2025,38(4):41-45,5.
