行政处罚中违法所得的认定研究-法律专业论文.docxVIP

I I 行政处罚中违法所得的认定研究 内容摘要 行政处罚中违法所得的认定研究 内容摘要 违法所得是我国法律体系中常见的法律术语，没收违法所得是行政处罚实践中常 用的处罚种类。加强行政处罚中违法所得的认定研究，在理论上和实务中都有积极意 义。违法所得是指违法行为人实施违法经营活动所获得的全部收入中扣除合理支出后 的财产性利益。行政处罚中的违法所得具有获取手段的违法性、事实上的占有性、认 定价值的多重性和认定主体的特定性等法律特征。违法所得与非法经营额、货值金额、 非法财物以及供违法使用的本人的财物等概念之间既有联系又有区别。目前，我国不 同的行政机关对违法所得认定的方法各不相同，主要有把全部营业收入、销售收入、 获利额、部分收入等认定为违法所得。我国目前行政处罚中违法所得的认定存在很多 问题，并由此产生了很大的危害。本文从规范和统一行政处罚中违法所得认定之目的 出发，从明确违法所得的认定范围、统一违法所得的认定程序和确定违法所得数额的 计算原则等方面，对完善违法所得认定提出构想，即以法律的形式明确：违法所得是 财产性利益，不存在权利请求人，是全部收入扣除合理支出后的部分，违法所得的认 定与违法情节无直接关系；违法所得的认定要告知违法行为人举行听证的权利；确定 违法所得数额的计算坚持当时当地原则、真实状态原则和市场价格原则。 关键词：行政处罚 违法所得 认定 作 者：张德国 指导老师：上官丕亮 II II Abstract Research about the identification of illegal income in administrative penalty Research about the identification of illegal income in administrative penalty Abstract Illegal income is a common legal term in our legal system, and confiscating the illegal income is commonly used types of penalties in the practice of administrative penalties. It has positive significance to strengthen illegal income indentified research in theory and in practice. Illegal income means all income comes from illegal business activities, net of reasonable expenses. It belongs to property interest. Illegal income of administrative penalties have access to the means of illegal, possession in fact, multiple values in recognize and identified by the specific main legal characteristics. Both connections and differences between the concept of illegal income and the amount of illegal business, the value of the amount of illegal property, as well as for the illegal use of my property. At present , Different administrative organs in China identified the practice of illegal income is not the same, the main approach to the total operating revenue, sales revenue, profit amount, part of the revenue identified as illegal income. Identification of illegal income rules are not uniform, resulting in a great deal of harm. In order to standardize and unified recognized illegal income of administrativ