【作者】 周娟；

【导师】 林荫茂；

【作者基本信息】 华东政法大学 ， 刑法学， 2013， 博士

【摘要】 洗钱一词并非原有的法律术语，是从英文“Money Laundering”翻译而来，其基本含义是指行为人将自己或他人因犯罪而获取的资金或财产，通过交易或非交易渠道，转换为合法来源的资金或财产，以便切断该资金或财产与上游犯罪行为之间的联系，避免司法机关的侦查，并因此而“合法”地享受其非法所得财产的行为。近年来，随着大陆和台湾两岸交流日益密切，两岸间的跨境洗钱活动也愈发猖獗，已严重损害了两岸的经济秩序与社会安全。因此，两岸携手共同预防和打击洗钱犯罪具有非常重要的意义，而两岸间关于洗钱犯罪的立法规定是进行合作的法律基础。本文通过对两岸现行的关于预防和惩治洗钱犯罪的相关法律规定进行比较，以期促进两岸洗钱犯罪的立法完善，从而为两岸进行反洗钱刑事司法合作构建法律基础，更为有效地惩治两岸间的跨境洗钱犯罪。因此，本文立足于两岸现行的预防和惩治洗钱犯罪的法律制度，运用文献探讨法和比较研究法，对两岸洗钱罪的构成要件、法律责任、预防洗钱的组织架构及工作机制、预防洗钱的义务主体、金融机构的反洗钱权利和义务等内容进行比较，对两岸的洗钱罪分别进行学理探讨与司法实践的分析。在参考联合国有关国际公约、英美法系和大陆法系主要国家对洗钱犯罪的立法基础上，试图对大陆预防和惩治洗钱犯罪的立法提出完善建议。由于地下钱庄是两岸跨境洗钱的主要途径，文章重点对两岸合作打击地下钱庄的问题进行了探讨，针对两岸日益严重的跨境洗钱现状，提出构建两岸合作打击跨境洗钱犯罪机制的构想，以期为立法者未来完善洗钱犯罪法律制度时作为参考。全文除导言外共分六章对这些内容展开论述。导言部分，笔者主要就选择两岸洗钱犯罪比较研究作为论文选题的研究动机、研究目的以及研究方法加以阐述和说明。第一章，洗钱概述。本章旨在对洗钱问题给出一个基本层面的描述，首先对“洗钱”一词进行了辞源考证，并从主观和客观两方面分析了洗钱的原因，由此引出国际公约和国际组织以及部分国家相关法律中对于洗钱的界定，进而提出洗钱必须包括的几个不可或缺的要素。其次，阐述了洗钱的流程和方式，从资金密集性、过程复杂性、行为隐匿性和范围跨国性四个方面分析了洗钱的主要特征。最后，从洗钱对一个国家的国家安全、政治安定、社会安定、经济和金融等五方面的消极影响，详细阐述了洗钱行为的社会危害性，说明了反洗钱立法的必要性。第二章，国际与各国洗钱犯罪立法概述。作为国际社会中最重要的国际组织，联合国通过三个国际公约的形式陆续颁布指导性的反洗钱国际法律文件，金融行动特别工作组也对打击洗钱和恐怖融资制订了《40+9项建议》，这两者代表了国际反洗钱立法的与现状与标准，对我国的反洗钱立法产生了深远影响。文章还介绍了英美法系和大陆法系几个有代表性国家关于洗钱犯罪的立法规定，通过对国际公约和各国洗钱犯罪立法的介绍，分析得出国际社会洗钱犯罪的立法发展趋势，并对各国关于洗钱罪构成要件的不同之处进行比较，希望对我国完善自身的洗钱犯罪立法有借鉴意义。第三章，两岸预防洗钱犯罪行政立法比较分析。本章分四节。文章对两岸预防洗钱的行政立法沿革进行了梳理，着重分析了金融机构在预防洗钱中的作用。国际上关于打击洗钱犯罪的国际公约，均把预防性的反洗钱措施作为最重要的一环，金融机构既是最容易为洗钱侵害的领域，同时也使其处于反洗钱的前沿地位，在预防和控制洗钱方面有着举足轻重的作用。因此，本章的重点是对两岸金融机构预防洗钱法律规范的差异进行比较，内容包括：两岸预防洗钱组织架构及工作机制、两岸预防洗钱义务主体、两岸金融机构的反洗钱义务及权利、两岸金融机构反洗钱的行政责任。通过对比两岸预防洗钱的行政管制措施，在借鉴国际公约和台湾立法规定的基础上，对大陆预防洗钱的行政立法完善提出了三方面的建议：一是完善反洗钱的部门协调机制；二是建立并推行反洗钱外部激励机制；三是明确特定非金融机构的反洗钱义务。第四章，两岸惩治洗钱犯罪刑事立法及司法适用比较分析。本章分五节，首先梳理了两岸惩治洗钱犯罪的刑事立法演进，分别对大陆和台湾洗钱罪的概念进行了界定。其次，本章的核心内容是分析了大陆和台湾洗钱罪的构成要件和刑事处罚的立法规定，依次从客体、客观方面、主体和主观方面四个要件以及洗钱罪的法定刑设置和没收制度两个方面对两岸洗钱罪的立法规定进行了比较分析，并对具体认定中存在的问题进行阐释，对各种观点详细评析，并从理论上予以界定。总体而言，两岸对于洗钱罪在具体的立法模式、预防及惩治的法律制度方面都有所差异，各有千秋，总体而言，台湾对洗钱犯罪的研究更加成熟，两岸应该在预防和惩治洗钱犯罪的立法上相互借鉴。第三，文章对两岸洗钱犯罪的司法适用现状和特点进行了比较，大陆在司法实践中以洗钱罪定罪判决的案例较少，这与目前洗钱罪高发的整体形势形成极大反差，论文分析了洗钱罪司法适用面临困境的原因。最后，由于大陆的洗钱犯罪立法起步较晚，且立法技术较国外相对落后，一方面需要在司法实践中不断进行探索以反馈到刑事立法中去，另一方面应当学会走“捷径”，即吸收借鉴先进的立法经验，加快完善大陆洗钱罪刑事立法规定。因此，文章对大陆洗钱罪的刑事立法完善提出了六方面的建议：一是合理扩大洗钱罪上游犯罪的范围；二是增加洗钱罪的客观行为方式；三是增加“本犯”作为洗钱罪的犯罪主体；四是完善洗钱罪的主观方面；五是加重洗钱罪的刑事责任；六是完善洗钱罪的没收制度。第五章，两岸打击地下钱庄跨境洗钱的比较研究。地下钱庄是一种特殊的非法金融机构，游离于金融监管体系之外，为两岸非法跨境资金转移提供了渠道，通过地下钱庄进行两岸“地下通汇”是两岸跨境洗钱的主要途径。本章首先阐述了两岸通过地下钱庄进行跨境洗钱的危害性，从资金交割方式和资金清算机制两方面对地下钱庄跨境资金的运作模式进行了说明，并从五个方面分析了地下钱庄在金融监管机关和司法机关的联合强势打击下依然可以生存发展壮大的原因。其次，着重探讨了两岸侦办地下钱庄案件的法律适用，得出两岸在打击地下钱庄时存在调查取证难和案件定性难的法律难题，并由此引出两岸合作打击地下钱庄的对策建议：一是抑制对地下钱庄的需求；二是完善打击地下钱庄的法制建设；三是加强两岸的司法协作与执法情报的交流。第六章，两岸打击跨境洗钱犯罪的司法合作。两岸跨境洗钱犯罪现象日益严重，为达到有效控制跨境洗钱的目的，需要加强两岸的刑事司法互助与合作。文章以两岸现行的《海峡两岸共同打击犯罪及司法互助协议》内容为研究中心，该协议的签署为双方反洗钱协助提供了共同的法律依据，有利于两岸合作共同打击犯罪与开展司法协助。但因为该协议的内容过于简单，存在一定的缺憾，充其量仅属于合作框架，需要进一步充实完善，才能达到有效控制跨境洗钱的目的。文章最后对构建两岸合作打击洗钱犯罪的刑事司法互助机制提出了四点构想：一是协调两岸的反洗钱法律制度；二是加强两岸金融情报中心洗钱情资的分享；三是建立两岸共同打击跨境犯罪合作平台；四是建立两岸司法人员定期交流互访机制。推动海峡两岸在合作打击跨境犯罪方面的深度，以期促进两岸携手预防和打击洗钱犯罪，维护两岸经济金融健康发展。更多还原

【Abstract】 Money laundering originally is not a legal term and was translated from itsEnglish term “money laundering”.The general definition of the term refers to actswhere a person converts funds or property gained from the offence committed byhim or others into funds or property with legal origin, so as to cut off theirconnection with the related crime and to escape from judicial authorities’investigation, with the purpose to “legally” own such property. Recently, inconnection with the close economic ties cross-strait, the increasing moneylaundering activities have significantly affect the economic order and social securityof cross-strait. Therefore, it has become tremendously important to collaboratecross-strait to prevent and crack down the money laundering, and the legalfoundation of such collaboration is the legislative rules cross-strait in that regard. Bya comparative study of the relevant laws in effect with respect to the prevention andpunishment of money laundering, this dissertation purports to facilitate theperfection of legislation in the anti-money laundering, as well as to set the legalfoundation for the cross-strait judicial collaboration from the criminal lawperspective, so as to crack down the cross-strait money laundering offence more effectively.Therefore, this dissertation, based on the current legal systems of cross-strait toprevent and crack down money laundering offence and by using the literatureresearch method and comparative study method, compares the respective rules ofcross-strait with respect to the constituents, legal liability, organization structure andworking mechanism to prevent money laundering, primary responsible parties toprevent money laundering, anti-money laundering rights and obligations of financialinstitutions, etc. and analyzes, from both theoretical and judicial practice, the moneylaundering offence. In addition, this dissertation attempts to provide advice on theperfection of the Mainland China’s legislation regarding the prevention andcrackdown of money laundering, in light of the relevant international treaties of theUnited Nations and laws of other western developed countries. Since illegal moneyexchanges are the primary channel to conduct the cross-border money laundering,this dissertation particularly addresses the crackdown of cross-strait illegal moneyexchanges, and, in response to the increasing challenges faced by anti-moneylaundering of cross-strait, proposed the framework mechanism regarding thecollaboration of cross-strait to crack down cross border money laundering offence,purporting to provide a reference point for legislators to perfect the anti-moneylaundering legal system in the future. The dissertation consists of six chapters inaddition to an introduction to address these issues.Introduction: The author explains the reasons and purposes of choosing thecomparative study of the anti-money laundering law as the topic of this dissertation,and also describes and explains the methodology of the research of this dissertation.Chapter One: Overview of Money Laundering. This Chapter purports to givethe readers an overview of the basics of the issues relating to money laundering.First, it interprets the literal origin of the term “money laundering”, and explains,from both the objective and subjective perspectives, the reasons underlying moneylaundering, and accordingly introduces the definition of “money laundering” in therelevant rules in international treaties, or of international organizations and certaincountries, and analyzes the elements necessary for constitution of money laundering. Secondly, this Chapter reviews the processes and means of money laundering, andexamines the four features of money laundering, i.e., significant fund volume,complexity of processes, covertness of activities, and cross-border features. Lastly,it elaborates the detriments of money laundering to the society from the aspects ofnational security, political stability, social stability, economy and finance, and thefundamental reasons for anti-money laundering legislatures.Chapter Two: Overview of Anti-Money Laundering Legislation of InternationalOrganizations and Other Countries. The United Nations, as the most influentialinternational organization in the international society, have passed three internationaltreaties at different times, providing guidelines regarding anti-money launderinginternational standards; furthermore, the Financial Action Task Force on MoneyLaundering has also published the40+9Recommendations for combating moneylaundering and terrorism financing--these two represent the international status andstandards on the anti-money laundering, significantly influencing the PRC’slegislation in the anti-money laundering. This dissertation also outlines thelegislation of certain representative common law and civil law countries in thisregard. All these, by reviewing the legislation of the international organizationsand other countries, as well as the trends of the legislation of the international society,and by comparing the constituents of money laundering offence of differentcountries, are intended to provide guidance to further improve our own legislationregarding money laundering offence.Chapter Three: Comparative Study of Cross-Strait Administrative Laws onPrevention of Money Laundering. This Chapter contains four Subchapters whichoutlines the development of the enactments of cross-strait administrative laws toprevent money laundering, focusing the analysis on the role of financial institutionsin preventing money laundering offence. The international treaties combating moneylaundering offence all adopt anti-money laundering measures as an importantpreventive tool. Financial institutions are the area which is mostly affected by moneylaundering and consequently is the frontline of the anti-money laundering initiatives.Therefore, this Chapter is focused on comparison of differences of the cross-strait rules with respect to anti-money laundering, particularly with respect to the relevantadministrative regulations, and then identifies the areas that the administrative rulesof the Mainland China can improve in light of the international treaties and therelevant regulations in Taiwan. Further this Chapter has suggested improvementsin three aspects, as follows, to improve the administrative rules of the MainlandChina to prevent money laundering:(i) the perfection of the mechanism foranti-money laundering among different authorities;(ii) creation and promotion of anincentive plan beyond the authorities;(iii) imposition of anti-money launderingobligation upon certain non-financial institutions..Chapter Four: A Comparative Analysis regarding the Cross-Strait CriminalLegislation and Judicial Application with respect to Anti-Money Laundering Offence.This Chapter contains five subchapters. First of all, this Chapter outlines the historyand development of the criminal legislation of the cross-strait anti-money launderinglaws, and defines the money laundering offence of the Mainland China and Taiwan,respectively. Secondly, the core of this chapter is the analysis on the constituents andcriminal penalty in the Mainland China and Taiwan; this Chapter also discusses theissues currently existing in the determination thereof, and reviews in detail variousopinions with a theoretical analysis. This Chapter particularly analyze the differencesin the constituents of the money laundering offence including with respect to boththe criminal penalty and the confiscation system. Apparently, the rules of theMainland China and Taiwan generally differ in terms of legislation module, crimeprevention and punishment and have their own upsides and downsides. Whileoverall the legislation in Taiwan seems to be more advanced, there are merits thatboth the Mainland China and Taiwan could learn from either other. Third, thisChapter compares the circumstances and features of the cross-strait judicialapplication of laws with respect to money laundering offence; particularly, theverdicts of money laundering have been rare in practice, which does not reflect thegeneral understanding of the actual crime rate of money laundering, this Chapterattempts to explain the reasons behind the issues confronted by the application ofmoney laundering offence. Lastly, because the legislation on money laundering in the Mainland China started later than other countries and the techniques are alsobehind others, it should, on the one hand, incorporate the experiences from thejudicial practices into the criminal legislation, and, on the other hand, take a shortcut,i.e., to incorporate advanced legislation of other jurisdictions to perfect our rules onanti-money laundering. Accordingly, this Chapter makes recommendations on thefollowing six aspects:(i) reasonable expansion of the scope of the upstream crime ofmoney laundering;(ii) expansion of the types of objective acts that potentiallyconstitute money laundering offence,(iii) addition of the criminals of the upstreamoffences as potential offenders of money laundering;(iv) perfection of the subjectivepurpose of the money laundering offence,(v) escalation of criminal liability ofmoney laundering offence; and (vi) perfection of the confiscation system relating tomoney laundering offence.Chapter Five: A Comparative Research on Crackdown of Cross border MoneyLaundering through Illegal Money Exchanges. Illegal money exchanges are somespecial, illegal financial institutions which are out of the current financialsupervision regime, and provide channels for cross-strait illegal transfer of funds--underground conversion and fund settlement of cross-strait through illegal moneyexchanges has been the primary channel of cross-strait money laundering. ThisChapter first discusses the detriments of cross border money laundering throughillegal money exchanges across the Strait, and describes the operation modules ofillegal money exchanges including the fund transfers and fund settlements, andcomprehensively analyze the reasons that illegal money exchanges have beendeveloping despite the joint crackdown by financial regulatory authorities andjudicial authorities. Secondly, this Chapter particularly reviews the application ofrules in investigating cases involving illegal money exchanges, followed by thediscussion of the challenges arising from the crackdown actions against illegalmoney exchanges with respect to evidence collection and classification of offence.Accordingly, this Chapter suggests that the solutions should be to (i) minimize theneeds of illegal money exchanges,(ii) form a legal regime to crack down illegalmoney exchanges, and (iii) strengthen the judicial cooperation and assistance and the information exchange of enforcement across the Strait.Chapter Six: Cross-Strait Judicial Collaboration in the Crackdown ofCross-border Money Laundering Offence. The increasing cross-border moneylaundering offence requires criminal judicial assistance and collaboration in order toeffectively control the cross-border money laundering offence. This dissertationfocused the research on the provisions of the “Agreement on Joint Cross-StraitCrime-fighting and Mutual Judicial Assistance”, the execution of which hasprovided a bilateral legal tool in the assistance of anti-money laundering and isexpected to benefit the further collaboration of cross-strait to crack down criminalactivities and provide judicial assistance. However, due to the brevity of the contents,such Agreement has its inherited drawbacks, and therefore could be considered onlya framework agreement on the collaboration, and may achieve its goals to effectivelycontrol cross border money laundering only if further rules are incorporated toperfect the cross-strait criminal judicial collaboration mechanism. With respect to thecross-strait collaboration to crack down money laundering offence, This dissertationfinally proposes collaboration in four areas to enhance the depth of thecollaboration, in the hope of furthering the prevention and crackdown of moneylaundering offence so as to safeguide the healthy development of the economy andfinance across the Strait:(i) reconciliation of the cross-strait legal rules againstmoney laundering,(ii) formation of an information exchange platform,(iii)perfection of the cross-strait judicial cooperation and assistance system againstmoney laundering, and (iv) establishment of a system for judicial personnel acrossthe Strait to visit and exchange with each other on a regular basis.更多还原