摘要
《刑法修正案(十一)》对挪用资金罪、非法吸收公众存款罪规定了特殊法定从宽情节,符合实务界与理论界对退赃退赔情节法定化的共识,延续了在刑法分则中设立特殊从宽条款的立法模式。其与贪污罪、受贿罪、拒不支付劳动报酬罪的量刑条款形成了退赃退赔激励性从宽情节——以积极退赃退赔行为获得激励性从宽待遇。它体现了我国重视的被害人损害直接恢复,与认罪认罚从宽制度内在协调,符合我国刑法体系的内在要求。退赃退赔激励性情节的结构以积极退赃退赔为核心,以提起公诉前为时间要件,在适用时考察犯罪嫌疑人的悔罪态度和挽损效果以选择从宽幅度;符合犯罪较轻前提条件的可以适用免刑。贪污罪、受贿罪的退赃退赔激励性从宽情节规定更为严格。
The Amendment(XI)to the Criminal Law provides special statutory mitigating circumstances for the crimes of misappropriation of funds and illegal absorption of public deposits,which is in line with the consensus of the practical and theoretical circles on the legalization of the circumstance of returning illegal gains and compensations,and continues the legislative model of establishing special mitigating provisions in the criminal law sub-clauses.The crime of embezzlement,bribery and refusing to pay labour remuneration an incentive mitigating circumstance for the return of illegal gains and compensation,and the incentive mitigating treatment is obtained by the active return of illegal gains and compensation.This is in line with China's emphasis on the protection of victims'rights and interests,the plea system and the criminal law system.The structure of the incentive circumstance of the return of illegal gains and compensations is centered on the positive return of illegal gains and compensations,with the time element before the filing of the indictment,and the leniency range is selected by examining the repentant attitude of the suspect and the effect of restoration of damages when applying;only those with the prerequisite of a lesser crime can apply the effect of exemption from punishment.In embezzlement and bribery crimes,the incentive mitigating circumstances for the return of illegal gains and compensation are more strictly regulated.
作者
杨宁
YANG Ning(Tianjin University,School of Law,Tianjin 300072,China)
出处
《现代法学》
CSSCI
北大核心
2021年第5期187-205,共19页
Modern Law Science
基金
2016年国家社科基金重大项目“我国刑法修正的理论模型与制度实践研究”(2016ZDA061)。
关键词
退赃退赔
法定量刑情节
被害恢复
认罪认罚从宽
return of illegal gains and compensations
statutory sentencing circumstances
restoration of victims
leniency in recognition of punishment
