Study On The Crime Of Covering Up,Concealing The Illegal Income (Proceeds)

The regulation on the crime of covering up,concealing the illegal income(proceeds)has been improved greatly by serial provisions enforcements such as legislation and judicial interpretation.However,as a common offense,there is still much controversy in theory and practice that needs to be clarified.This article intends to comprehend the relevant provisions of the crime,by means of four-aspect combing and analysis through the essential attributes of the crime,the constitutive requirements,the boundaries of the related crimes and the discretion plots respectively,so as to promote the comprehension and application in theory and practice of the crime.The first part briefly introduces the development history of this crime in the criminal legislation and judicial administration in China,and explores its essential attributes with the related theories.The second part,deploys from the constitutive requirements of this crime,and from both positive and negative aspects of the crime,demonstrates that this crime needs no predecessor crime establishment as prerequisite;regarding to the objective aspects of the crime,it focuses on the exploration of crime foundation on non-action and the conducts of financial means and other acts;regarding to the subjective aspects,it analyzes the crime "Be fully aware" legal connotation,the basic contents,and the corresponding identification methods.The third part has a boundaries analysis of this crime among money laundering,harboring,covering up crime and other related crimes,compares through their composition requirements to distinguish between this crime and the other crime.The fourth part,combined with the judicial interpretation and practical experiences,analyzes the core problems of the crime in the judicial discretion,including the conviction and sentencing factors consideration,the careful points while identifying as "Being serious circumstances" and other special discretion plots including close relatives crime,stolen goods purchasing for himself purpose,thus to apply this crime more accurate and more rational in the practice.