“两高”《关于办理受贿刑事案件适用法律若干问题的意见》中,第九条“关于收受财物后退还或者上交问题”的规定,在司法实践中遇到一些问题。本文认为,该条规定属于犯罪主观要件,“及时退还和上交”应当是在解除强制后或者知情后较短的时间范围内的积极行动,该条第二款属于注意规定。 In the “Opinions on Several Issues Concerning the Application of Law in Handling Criminal Cases of Taking Bribes”, Article 9 of the “Regulations on the Return or Handover of Receipts of Property” has encountered some problems in judicial practice. This article argues that the article is a crime of subjective elements, “timely refund and turned over ” should be released after the forced release or within a relatively short period of time after the positive action, the second paragraph of the article is a note of caution.