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2007年7月8日,“两高”发布了《关于办理受贿刑事案件适用法律若干问题的意见》(以下简称《意见》),其中第2条规定:“国家工作人员利用职务上的便利为请托人谋取利益,收受请托人提供的干股的,以受贿论处。进行了股权转让登记,或者相关证据证明股份发生了实际转让的,受贿数额按转让行为时股份价值计算,所分红利按受贿孳息处理。股份未实际转让,以股份分红名义获取利益的,
On July 8, 2007, Opinions on Several Issues Concerning the Application of Law in Handling Criminal Cases of Bribery (hereinafter referred to as ”Opinions“) were promulgated by the Supreme People’s Court and No. 2 of which stipulated: ”The duty of state staff Of the convenience for the trustee for the benefit of accepting trustees to provide the dry stock, to bribery on the registration of equity transfer, or the relevant evidence to prove the actual transfer of shares, the amount of the bribe according to the transfer of shares at the value of the act, Dividends shall be dealt with according to the fruits of bribe collection. If the shares are not actually transferred and the interests are obtained in the name of share dividends,