大陆与台湾地区洗钱犯罪比较研究

发布时间：2018-03-26 06:14

本文选题：洗钱犯罪　切入点：大陆　出处：《广西大学》2017年硕士论文

【摘要】：近年来,我国的洗钱犯罪日益严重化,我国于1997年的《刑法》第191条规定了“洗钱犯罪”的概念。但该罪的刑事立法规定存在着主观方面、上游犯罪、刑事责任不足等诸多问题,致使其不能发挥应有的作用。1996年,台湾地区颁布了《洗钱防制法》,其中的第二条明确规定了“洗钱犯罪”的概念,在打击和预防洗钱犯罪的刑事立法方面的经验极具借鉴价值。笔者就两岸洗钱犯罪方面的刑事立法问题做出了一系列的对比性探讨与分析,对大陆刑事立法中的不足之处进行了审视,并据此给出了自己的建议。2010年,我国大陆和台湾地区正式签定了《海峡两岸经济合作框架协议》(ECFA),自该协议签定以来,大陆与台湾地区之间的经贸往来基本上都是根据经贸协议内容铺展开来的。2012年,大陆与台湾地区仅仅用了两年就完成了近乎20项经贸协议。经贸协议的实施使得为两岸民众带来了很多福利,于是,两岸民众一直都对未来的经贸合作充满了殷切期望。这几年来的经济来往,使得两岸的经济商贸贯通化也达到了一定程度。虽然我国与台湾地区在经济贸易合作上取得了共赢局面,但是,也由此引发了很多洗钱犯罪风险,并且这种风险在时间的推逝下愈发严重。很多犯罪分子利用两岸贸易和两岸在政治、法律、文化和宗教等的差异来不断开展跨区域洗钱和走私等的犯罪活动,严重影响到了两岸民众的经济发展和社会团结。跨区域洗钱犯罪是两个区域犯罪分子的活动纽带,两岸之间洗钱活动的严峻形势决定了反洗钱合作的必然性。两岸发展给予人们经济发展殷切希望,希望能够带来经济发展机遇的阶段,也一直期盼着国家能够出台可以力决洗钱犯罪的反洗钱机制。洗钱犯罪是一种能够深刻影响到社会安定与团结的新型犯罪,所以,必须持续完善反洗钱机制,为促进两岸贸易关系和维护社会安定奠定基础。为了能够夯实司法合作基础,笔者通过多种方式分析研究了我国与台湾地区的洗钱犯罪的异同点,旨在为司法合作提供一些建设性意见。
[Abstract]:In recent years, the crime of money laundering has become more and more serious in our country. Article 191 of the Criminal Law of 1997 stipulates the concept of "crime of money laundering". In 1996, the Taiwan region promulgated the money laundering Prevention Law, the second of which clearly stipulates the concept of "money laundering crime." The author has made a series of comparative discussion and analysis on the criminal legislation of money laundering crime in both sides of the Taiwan Strait. In 2010, the mainland and Taiwan formally signed the "Framework Agreement on Cross-Strait Economic Cooperation". Since the signing of this agreement, The economic and trade exchanges between the mainland and Taiwan are basically carried out in accordance with the contents of the economic and trade agreements. In 2012, It took the mainland and Taiwan only two years to complete nearly 20 economic and trade agreements. The implementation of the economic and trade agreements has brought a lot of benefits to the people on both sides of the strait, so, The people on both sides of the strait have always been full of ardent expectations for future economic and trade cooperation. The economic exchanges of the past few years, As a result, cross-strait economic and trade links have also reached a certain degree. Although China and Taiwan have achieved a win-win situation in economic and trade cooperation, this has also led to many risks of money laundering crimes. And this risk has been exacerbated by the passage of time. Many criminals use cross-strait trade and cross-Strait differences in politics, law, culture and religion to carry out cross-regional criminal activities such as money-laundering and smuggling. It has seriously affected the economic development and social solidarity of the people on both sides of the strait. The trans-regional money-laundering crime is the activity link of the two regional criminals. The grim situation of money laundering between the two sides of the strait determines the inevitability of anti-money laundering cooperation. The development of the two sides of the strait gives people a keen hope for economic development, hoping to bring about a stage of economic development opportunities. We have been looking forward to the introduction of an anti-money laundering mechanism that can help solve the crime of money-laundering. The crime of money laundering is a new type of crime that has a profound impact on social stability and solidarity. Therefore, we must continue to improve the anti-money laundering mechanism. In order to establish a foundation for promoting cross-strait trade relations and maintaining social stability. In order to consolidate the foundation of judicial cooperation, the author has analyzed and studied the similarities and differences of money-laundering crimes between China and Taiwan in various ways. The aim is to provide some constructive advice for judicial cooperation.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D924.3

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