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“违法所得”是知识产权刑法及司法解释中的常见词语,但理论、实践界对“违法所得”的理解不尽相同,有的将其与“销售金额”联系起来,有的认为是扣除一定成本的利润;就是利润本身也存在不同的解释,如销售利润、净利润等。法律上的不确定给侦查办案增添了难度,因此,在法律层面必须明确“违法所得”的真正内涵,在不同案件中的具体核算方法。公安机关办理相关案件,取得“违法所得”证据的过程中,要重点注意现场处置;有价值会计资料信息提取;针对性的讯问及从交易双方获取“违法所得”记录等等。
“Illegal income ” is a common term in the criminal law and judicial interpretation of intellectual property, but the theory and practice of understanding “illegal income ” are not the same, and some will be “sales amount ” link, Some think that is deducted a certain cost of profits; is the profit itself there are different explanations, such as sales profits, net profits. Legal uncertainty adds difficulty to the investigation and handling of cases. Therefore, at the legal level, we must clarify the true connotation of “illegal gains” and the specific accounting methods in different cases. When handling public security organs’ relevant cases and obtaining evidence of “illegal gains”, they should pay special attention to on-site disposal; collect information on valuable accounting materials; conduct targeted interrogations and obtain “illegal gains” records from both parties to the transaction.