关于行政处罚“没收违法所得”的若干问题  

Some issues on "confiscation of illegal gains" in the administrative penalty

作　　者：胡建淼[1] HU Jianmiao(Department of Politics and Law,Party School of the Central Committee of C.P.C(National Academy of Government),Beijing 10091,China)

机构地区：[1]中央党校(国家行政学院)政治和法律教研部,北京100091

出　　处：《中南大学学报（社会科学版）》2023年第5期42-55,共14页Journal of Central South University：Social Sciences

摘　　要：行政法上的“没收违法所得”是《行政处罚法》设定的13种处罚手段之一,与罚款、没收非法财物一起构成了财产罚的类型。但它到底属于“行政处罚”还是“行政收缴”向来存在争议,而且《治安管理处罚法》一直将它定性为“收缴”措施。文章指出,行政处罚是指行政主体依法对违反行政管理秩序的行为人进行行政制裁的行政行为。“制裁”的本质特征乃是让违法行为人对自己的违法行为额外地付出代价,而不仅仅是对违法状态进行修复。《行政处罚法》与《治安管理处罚法》必须并轨,统一将“没收违法所得”定性为“收缴”行为,并作为行政处罚的配套措施。此外,还对“违法所得”的计算标准、没收违法所得与没收非法财物的区别,特别是对“违法所得”的收缴权与处罚权,以及对收缴权与退赔优先权和税收优先权之间的关系作了较好的处理和阐述。"Confiscation of Illegal Gains"in administrative law,as one of the 13 types of penalties set by The Administrative Penalty Law,constitutes a type of property penalty along with fines and confiscation of illegal property.But whether it belongs to an"administrative penalty"or"administrative seizure"has been controversial,and has always been characterized as a"seizure"measure by The Public Security Administrative Penalty Law.The present paper points out that administrative penalty refers to the administrative action of administrative agencies to impose administrative sanctions on whoever violates the administrative order.The essence of"sanction"is to make the offender pay an additional price for his or her violation,not just to repair the illegal status.The Administrative Penalty Law should be unified with The Public Security Administrative Penalty Law to universally characterize"confiscation of illegal gains"as"seizure"and as a complementary measure of administrative penalty.Besides,this paper gives a comprehensive discussion on calculating criteria of"illegal gains".The principle is to take"all revenues"as the criteria to calculate"illegal gains",the identification criteria between“illegal gains”and"illegal property",particularly the relationship between the confiscation power and the punishing power of the"illegal gains",and the relationship between confiscation power,the priority of refund and tax priority.

关 键 词：行政处罚 违法所得 计算标准 

分 类 号：D922.1[政治法律—宪法学与行政法学]