根据《行政处罚法》、《审计法》的规定,没收违法所得、以违法所得额作为基数予以罚款是重要的处罚方式之一。为数众多的财经审计法律法规也具体规定了对于何种违法违规行为应处以上述处罚。但是,无论是《行政处罚法》、《审计法》,还是其他财经审计法律法规,都没有对违法所得的外延、内涵予以界定。何谓违法所得?违法所得如何认定、计算?众说纷纭,莫衷一是。 According to the provisions of the “Administrative Punishment Law” and the “Audit Law”, the confiscation of unlawful income and fining the illegal income as the base is one of the important ways of punishment. A large number of financial auditing laws and regulations also specify what kind of violations should be punished. However, neither the “Administrative Punishment Law”, the “Audit Law” nor other financial and economic auditing laws and regulations have defined the extension or connotation of the illegal proceeds. What is illegal income? How to determine the illegal income, calculation? Different opinions, incomprehensible.