近年来,大陆经济发展迅速,非法吸收公众存款、集资诈骗等非法集资犯罪活动日益严重。台湾地区对于非法吸金问题系在“银行法”中给予刑事规范,本文就台湾地区“银行法”对于非法吸收存款的刑事处罚规定及其适用问题为探讨,再以台湾地区司法实务上的案例进行分析。或许对于大陆面对非法吸金的问题可以给予一些参考。 In recent years, the rapid economic development in the Mainland, the illegal absorption of public deposits, fund-raising fraud and other illegal fund-raising activities have become increasingly serious. In Taiwan, the issue of illegal gold absorption is given a “criminal law” by the “Bank Law.” This paper discusses the criminal penalties and its application of the “Bank Law” on illegal deposit absorption in Taiwan and the judicial practice in Taiwan On the case analysis. Perhaps for the mainland to face the problem of illegal gold can give some reference.