对隐瞒境外存款罪构成要件要素的新论证

论述隐瞒境外存款罪中的"存款"范围,存放在境外的汽车、房地产、黄金等实物作为本罪的对象,隐瞒存放在境外的合法收入也应当纳入本罪的对象范围;本罪主体应不限于县处级以上国家工作人员。行为人通过贪污、受贿或其他犯罪所得的财物存放于境外,应认定为贪污、受贿罪一罪;将赃物存放于境外的行为,属于刑法中的事后不可罚行为,不另成立犯罪。行为人通过贪污、受贿或实施其他犯罪后取得财物,将其存放境外,但存放数额超出贪污、受贿数额巨大的,另成立隐瞒境外存款罪。

A Study on the Constitutive Requirements and Elements of the Crime of Concealing Deposits Abroad

This essay discusses about the scope of the deposits in the crime of concealing deposits abroad.For example,things like cars,real estate and gold abroad should be within the scope as well as concealed lawfully-earned income abroad.The subjects of the crime should not be confined to county-level and middle-level state functionaries or those of higher levels.An actor who has deposits abroad from corruption,bribe-taking or other crimes should be convicted of the crime of corruption or the bribery crime.Depositing the stolen goods abroad should be regarded as an ex post facto act of impunity,which should not be established as another crime.If an actor has deposits abroad from corruption,bribe-taking or other crimes,and the corruption amount exceeds the scope of corruption or the amount of the bribe is too huge,the crime of concealing deposits abroad should be established in addition.