“兩高”于2007年發布(bu)的(de)《關(guan)(guan)(guan)于辦理(li)(li)受(shou)(shou)(shou)(shou)賄(hui)(hui)刑事(shi)案(an)(an)件(jian)適用(yong)法(fa)律(lv)若干問題的(de)意(yi)見(jian)》（以下(xia)簡稱《意(yi)見(jian)》）對(dui)(dui)干股(gu)(gu)分(fen)紅型受(shou)(shou)(shou)(shou)賄(hui)(hui)進行(xing)了(le)明確(que)規定(ding)，“干股(gu)(gu)是(shi)指(zhi)(zhi)未(wei)出(chu)資(zi)而獲得的(de)股(gu)(gu)份(fen)。國家工作人(ren)員利(li)用(yong)職務上的(de)便(bian)利(li)為(wei)(wei)請托人(ren)謀取(qu)(qu)利(li)益，收受(shou)(shou)(shou)(shou)請托人(ren)提供的(de)干股(gu)(gu)的(de)，以受(shou)(shou)(shou)(shou)賄(hui)(hui)論處(chu)。進行(xing)了(le)股(gu)(gu)權(quan)轉(zhuan)(zhuan)讓登(deng)記，或者相關(guan)(guan)(guan)證(zheng)據證(zheng)明股(gu)(gu)份(fen)發生了(le)實(shi)際轉(zhuan)(zhuan)讓的(de)，受(shou)(shou)(shou)(shou)賄(hui)(hui)數(shu)(shu)額按轉(zhuan)(zhuan)讓行(xing)為(wei)(wei)時股(gu)(gu)份(fen)價值計算(suan)，所分(fen)紅利(li)按受(shou)(shou)(shou)(shou)賄(hui)(hui)孳息處(chu)理(li)(li)。股(gu)(gu)份(fen)未(wei)實(shi)際轉(zhuan)(zhuan)讓，以股(gu)(gu)份(fen)分(fen)紅名義獲取(qu)(qu)利(li)益的(de)，實(shi)際獲利(li)數(shu)(shu)額應當認定(ding)為(wei)(wei)受(shou)(shou)(shou)(shou)賄(hui)(hui)數(shu)(shu)額”。《意(yi)見(jian)》對(dui)(dui)于監(jian)察機關(guan)(guan)(guan)依法(fa)、規范查處(chu)干股(gu)(gu)分(fen)紅型受(shou)(shou)(shou)(shou)賄(hui)(hui)案(an)(an)件(jian)具有重要指(zhi)(zhi)導作用(yong)，為(wei)(wei)準(zhun)確(que)理(li)(li)解(jie)及(ji)適用(yong)相關(guan)(guan)(guan)司法(fa)解(jie)釋規定(ding)，筆(bi)者結合(he)實(shi)踐對(dui)(dui)有關(guan)(guan)(guan)問題進行(xing)淺析。

　　一、準確理解干股分紅型受賄相關司法解釋的規范目的

　　所(suo)(suo)謂干(gan)股分(fen)(fen)(fen)紅(hong)(hong)型(xing)受(shou)(shou)(shou)賄(hui)(hui)，是(shi)指(zhi)未(wei)出(chu)資而(er)獲(huo)得股份(fen)(fen)(fen)，并因此獲(huo)得分(fen)(fen)(fen)紅(hong)(hong)的受(shou)(shou)(shou)賄(hui)(hui)行(xing)為。《意見》之所(suo)(suo)以對干(gan)股分(fen)(fen)(fen)紅(hong)(hong)型(xing)等幾類新型(xing)受(shou)(shou)(shou)賄(hui)(hui)犯(fan)(fan)(fan)(fan)罪(zui)(zui)作(zuo)出(chu)明確規定，在(zai)于新型(xing)受(shou)(shou)(shou)賄(hui)(hui)犯(fan)(fan)(fan)(fan)罪(zui)(zui)在(zai)犯(fan)(fan)(fan)(fan)罪(zui)(zui)方(fang)式(shi)上(shang)有(you)別于傳統受(shou)(shou)(shou)賄(hui)(hui)犯(fan)(fan)(fan)(fan)罪(zui)(zui)。傳統受(shou)(shou)(shou)賄(hui)(hui)犯(fan)(fan)(fan)(fan)罪(zui)(zui)中(zhong)，國(guo)家工(gong)作(zuo)人(ren)員為請(qing)托人(ren)謀取利益后(hou)往往直接收(shou)受(shou)(shou)(shou)請(qing)托人(ren)財物，權錢交易具有(you)直接性。而(er)新型(xing)受(shou)(shou)(shou)賄(hui)(hui)犯(fan)(fan)(fan)(fan)罪(zui)(zui)中(zhong)，國(guo)家工(gong)作(zuo)人(ren)員與行(xing)賄(hui)(hui)人(ren)通常(chang)是(shi)以一種(zhong)外(wai)表合法的方(fang)式(shi)來間接實(shi)現權錢交易。干(gan)股分(fen)(fen)(fen)紅(hong)(hong)型(xing)受(shou)(shou)(shou)賄(hui)(hui)的特殊性在(zai)于行(xing)為人(ren)是(shi)以股份(fen)(fen)(fen)及(ji)分(fen)(fen)(fen)紅(hong)(hong)的名義實(shi)施受(shou)(shou)(shou)賄(hui)(hui)犯(fan)(fan)(fan)(fan)罪(zui)(zui)，受(shou)(shou)(shou)賄(hui)(hui)犯(fan)(fan)(fan)(fan)罪(zui)(zui)的成立(li)需(xu)要考察股份(fen)(fen)(fen)的狀態及(ji)分(fen)(fen)(fen)紅(hong)(hong)情況(kuang)，受(shou)(shou)(shou)賄(hui)(hui)數額的確定也需(xu)要根據(ju)股份(fen)(fen)(fen)價值或分(fen)(fen)(fen)紅(hong)(hong)而(er)定。

　　在具(ju)體內容(rong)上(shang)，《意見》將(jiang)(jiang)干(gan)股(gu)(gu)(gu)(gu)分(fen)(fen)紅型受(shou)(shou)(shou)(shou)賄(hui)(hui)(hui)分(fen)(fen)為(wei)(wei)(wei)兩種(zhong)類型，一(yi)是行(xing)為(wei)(wei)(wei)人收(shou)(shou)受(shou)(shou)(shou)(shou)的(de)干(gan)股(gu)(gu)(gu)(gu)實(shi)(shi)際進行(xing)了轉(zhuan)(zhuan)讓(rang)(rang)(rang)（包括登記(ji)轉(zhuan)(zhuan)讓(rang)(rang)(rang)和有(you)(you)(you)(you)證(zheng)據證(zheng)明發(fa)生實(shi)(shi)際轉(zhuan)(zhuan)讓(rang)(rang)(rang)），這(zhe)種(zhong)情(qing)況下，受(shou)(shou)(shou)(shou)賄(hui)(hui)(hui)數額按(an)(an)(an)轉(zhuan)(zhuan)讓(rang)(rang)(rang)行(xing)為(wei)(wei)(wei)時股(gu)(gu)(gu)(gu)份(fen)價值計算(suan)，所分(fen)(fen)紅利(li)(li)按(an)(an)(an)受(shou)(shou)(shou)(shou)賄(hui)(hui)(hui)孳息(xi)處(chu)(chu)理(li)(li)。二是行(xing)為(wei)(wei)(wei)人收(shou)(shou)受(shou)(shou)(shou)(shou)的(de)干(gan)股(gu)(gu)(gu)(gu)未實(shi)(shi)際轉(zhuan)(zhuan)讓(rang)(rang)(rang)，此(ci)時，以實(shi)(shi)際獲利(li)(li)數額（即分(fen)(fen)紅）來認(ren)定(ding)受(shou)(shou)(shou)(shou)賄(hui)(hui)(hui)數額。干(gan)股(gu)(gu)(gu)(gu)分(fen)(fen)紅型受(shou)(shou)(shou)(shou)賄(hui)(hui)(hui)的(de)兩種(zhong)類型之所以認(ren)定(ding)規(gui)則不同(tong)，根據參與(yu)起草(cao)《意見》的(de)最高人民法(fa)院有(you)(you)(you)(you)關同(tong)志的(de)解(jie)讀，經轉(zhuan)(zhuan)讓(rang)(rang)(rang)登記(ji)后(hou)的(de)干(gan)股(gu)(gu)(gu)(gu)有(you)(you)(you)(you)資本依(yi)托，可視為(wei)(wei)(wei)有(you)(you)(you)(you)價值的(de)財(cai)物(wu)，國(guo)家(jia)工作(zuo)人員收(shou)(shou)受(shou)(shou)(shou)(shou)此(ci)類型的(de)干(gan)股(gu)(gu)(gu)(gu)與(yu)收(shou)(shou)受(shou)(shou)(shou)(shou)其他(ta)財(cai)物(wu)沒有(you)(you)(you)(you)本質區別，但分(fen)(fen)紅必須依(yi)附于干(gan)股(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)份(fen)存在，就像(xiang)股(gu)(gu)(gu)(gu)票(piao)的(de)升值或者分(fen)(fen)紅依(yi)附于股(gu)(gu)(gu)(gu)票(piao)一(yi)樣，如(ru)果(guo)將(jiang)(jiang)收(shou)(shou)受(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)份(fen)和收(shou)(shou)受(shou)(shou)(shou)(shou)紅利(li)(li)割裂(lie)開來作(zuo)獨立(li)理(li)(li)解(jie)，則有(you)(you)(you)(you)違刑法(fa)的(de)禁止重復評價原則。因此(ci)，國(guo)家(jia)工作(zuo)人員收(shou)(shou)受(shou)(shou)(shou)(shou)已經進行(xing)股(gu)(gu)(gu)(gu)權轉(zhuan)(zhuan)讓(rang)(rang)(rang)登記(ji)的(de)干(gan)股(gu)(gu)(gu)(gu)，受(shou)(shou)(shou)(shou)賄(hui)(hui)(hui)數額按(an)(an)(an)轉(zhuan)(zhuan)讓(rang)(rang)(rang)行(xing)為(wei)(wei)(wei)時股(gu)(gu)(gu)(gu)份(fen)價值計算(suan)，所分(fen)(fen)紅利(li)(li)按(an)(an)(an)受(shou)(shou)(shou)(shou)賄(hui)(hui)(hui)孳息(xi)處(chu)(chu)理(li)(li)。而對于沒有(you)(you)(you)(you)實(shi)(shi)際轉(zhuan)(zhuan)讓(rang)(rang)(rang)的(de)干(gan)股(gu)(gu)(gu)(gu)，其本身不具(ju)有(you)(you)(you)(you)財(cai)產價值，國(guo)家(jia)工作(zuo)人員收(shou)(shou)受(shou)(shou)(shou)(shou)此(ci)類干(gan)股(gu)(gu)(gu)(gu)并獲取分(fen)(fen)紅的(de)，實(shi)(shi)際上(shang)是以收(shou)(shou)干(gan)股(gu)(gu)(gu)(gu)為(wei)(wei)(wei)名收(shou)(shou)受(shou)(shou)(shou)(shou)分(fen)(fen)紅，應將(jiang)(jiang)分(fen)(fen)紅認(ren)定(ding)為(wei)(wei)(wei)受(shou)(shou)(shou)(shou)賄(hui)(hui)(hui)數額。準確(que)理(li)(li)解(jie)相關司法(fa)解(jie)釋的(de)規(gui)范目的(de)，有(you)(you)(you)(you)利(li)(li)于在實(shi)(shi)踐中(zhong)規(gui)范適用相關解(jie)釋規(gui)定(ding)，對案(an)件作(zuo)出(chu)恰當(dang)處(chu)(chu)置。

　　二、干股分紅型受賄相關司法解釋的適用條件

　　盡管(guan)干股(gu)分紅型(xing)受(shou)賄兩(liang)(liang)種類(lei)型(xing)的認定規(gui)則不同，但均包含對(dui)行為人所收受(shou)股(gu)份及分紅兩(liang)(liang)方面的法律評(ping)價。準確理解干股(gu)分紅型(xing)受(shou)賄的適用(yong)條件，需要對(dui)“收受(shou)干股(gu)”和“獲得分紅”兩(liang)(liang)個要件進行把握。

　　（一）收受(shou)(shou)(shou)干(gan)股(gu)(gu)(gu)(gu)(gu)。首(shou)先要(yao)準確(que)理(li)解“干(gan)股(gu)(gu)(gu)(gu)(gu)”概(gai)念。《意見》明確(que)規定(ding)，干(gan)股(gu)(gu)(gu)(gu)(gu)是指未出資而(er)獲(huo)得(de)(de)的(de)(de)(de)股(gu)(gu)(gu)(gu)(gu)份(fen)。如(ru)前所(suo)述(shu)，干(gan)股(gu)(gu)(gu)(gu)(gu)分(fen)紅(hong)(hong)型(xing)受(shou)(shou)(shou)賄的(de)(de)(de)特殊性在(zai)于行為(wei)(wei)人(ren)是以股(gu)(gu)(gu)(gu)(gu)份(fen)及分(fen)紅(hong)(hong)的(de)(de)(de)名義實(shi)施(shi)受(shou)(shou)(shou)賄犯(fan)罪(zui)，受(shou)(shou)(shou)賄數額的(de)(de)(de)確(que)定(ding)需要(yao)根據股(gu)(gu)(gu)(gu)(gu)份(fen)價值或分(fen)紅(hong)(hong)而(er)定(ding)。由此可(ke)見，干(gan)股(gu)(gu)(gu)(gu)(gu)所(suo)對應(ying)的(de)(de)(de)股(gu)(gu)(gu)(gu)(gu)份(fen)必須(xu)真(zhen)實(shi)存在(zai)，所(suo)以，干(gan)股(gu)(gu)(gu)(gu)(gu)除(chu)了(le)具有不(bu)出資的(de)(de)(de)特征以外，還需要(yao)具有“對應(ying)股(gu)(gu)(gu)(gu)(gu)份(fen)真(zhen)實(shi)存在(zai)”的(de)(de)(de)特征。實(shi)踐中，行為(wei)(wei)人(ren)收受(shou)(shou)(shou)沒有真(zhen)實(shi)股(gu)(gu)(gu)(gu)(gu)份(fen)相(xiang)對應(ying)的(de)(de)(de)干(gan)股(gu)(gu)(gu)(gu)(gu)，如(ru)空殼公司的(de)(de)(de)股(gu)(gu)(gu)(gu)(gu)份(fen)、分(fen)紅(hong)(hong)權等(deng)，即(ji)便是后(hou)續(xu)獲(huo)得(de)(de)了(le)分(fen)紅(hong)(hong)，也(ye)不(bu)屬于干(gan)股(gu)(gu)(gu)(gu)(gu)分(fen)紅(hong)(hong)型(xing)受(shou)(shou)(shou)賄，以傳統受(shou)(shou)(shou)賄類型(xing)認(ren)定(ding)即(ji)可(ke)。因此，我們不(bu)能因為(wei)(wei)案件中出現(xian)“股(gu)(gu)(gu)(gu)(gu)份(fen)”“分(fen)紅(hong)(hong)”等(deng)字樣，就(jiu)直接認(ren)定(ding)為(wei)(wei)干(gan)股(gu)(gu)(gu)(gu)(gu)分(fen)紅(hong)(hong)型(xing)受(shou)(shou)(shou)賄，而(er)應(ying)結合(he)干(gan)股(gu)(gu)(gu)(gu)(gu)的(de)(de)(de)有關要(yao)素作(zuo)綜合(he)判(pan)斷。

　　另外，有些國(guo)家(jia)工(gong)作(zuo)人(ren)員為(wei)(wei)規避(bi)組織調(diao)查，往往會以(yi)虛(xu)(xu)假(jia)(jia)出資(zi)的方式(shi)入(ru)股請托(tuo)人(ren)公(gong)司，并以(yi)股份及(ji)(ji)分(fen)(fen)紅的名(ming)義獲取大(da)(da)額賄賂(lu)。對于國(guo)家(jia)工(gong)作(zuo)人(ren)員通(tong)過虛(xu)(xu)假(jia)(jia)出資(zi)方式(shi)獲得股份及(ji)(ji)分(fen)(fen)紅的，應當(dang)認(ren)定為(wei)(wei)干股分(fen)(fen)紅型(xing)受賄。實(shi)踐中(zhong)，對虛(xu)(xu)假(jia)(jia)出資(zi)行為(wei)(wei)的判斷，應綜(zong)合考察(cha)行為(wei)(wei)人(ren)的主觀(guan)認(ren)識、出資(zi)額大(da)(da)小、公(gong)司是否具有入(ru)股必要、公(gong)司的經營及(ji)(ji)實(shi)際分(fen)(fen)紅情(qing)況等因素。

　　其(qi)次，要(yao)準確理(li)解收受干(gan)股(gu)(gu)(gu)的(de)(de)(de)形式。根(gen)據《意見》規定(ding)，收受干(gan)股(gu)(gu)(gu)有(you)(you)(you)三(san)種(zhong)(zhong)形式，一是(shi)(shi)(shi)進行(xing)股(gu)(gu)(gu)權轉(zhuan)讓(rang)(rang)登記的(de)(de)(de)；二是(shi)(shi)(shi)有(you)(you)(you)證據證明股(gu)(gu)(gu)份(fen)發(fa)生(sheng)實際(ji)(ji)轉(zhuan)讓(rang)(rang)的(de)(de)(de)；三(san)是(shi)(shi)(shi)股(gu)(gu)(gu)份(fen)未(wei)實際(ji)(ji)轉(zhuan)讓(rang)(rang)的(de)(de)(de)。其(qi)中(zhong)，第一和(he)第三(san)種(zhong)(zhong)情形在(zai)(zai)實踐(jian)認定(ding)中(zhong)不(bu)存在(zai)(zai)爭議(yi)，應重(zhong)點對第二種(zhong)(zhong)進行(xing)理(li)解和(he)把握。根(gen)據最(zui)高人民法院有(you)(you)(you)關同志的(de)(de)(de)解讀(du)，“刑(xing)法側重(zhong)客(ke)觀事實的(de)(de)(de)認定(ding)，公司法側重(zhong)商事技術的(de)(de)(de)規定(ding)，故未(wei)經登記但(dan)達成合(he)(he)意的(de)(de)(de)干(gan)股(gu)(gu)(gu)轉(zhuan)讓(rang)(rang)行(xing)為(wei)(wei)在(zai)(zai)公司法上雖未(wei)生(sheng)效，但(dan)在(zai)(zai)刑(xing)法上卻發(fa)生(sheng)了事實轉(zhuan)讓(rang)(rang)，也(ye)應當認定(ding)為(wei)(wei)受賄”。實踐(jian)中(zhong)，對“有(you)(you)(you)證據證明股(gu)(gu)(gu)份(fen)發(fa)生(sheng)實際(ji)(ji)轉(zhuan)讓(rang)(rang)”的(de)(de)(de)判(pan)斷，應重(zhong)點從雙方是(shi)(shi)(shi)否(fou)簽訂股(gu)(gu)(gu)權轉(zhuan)讓(rang)(rang)協議(yi)、其(qi)他股(gu)(gu)(gu)東(dong)是(shi)(shi)(shi)否(fou)知情、其(qi)他股(gu)(gu)(gu)東(dong)所占股(gu)(gu)(gu)份(fen)是(shi)(shi)(shi)否(fou)減少、行(xing)為(wei)(wei)人對股(gu)(gu)(gu)份(fen)是(shi)(shi)(shi)否(fou)享(xiang)有(you)(you)(you)實際(ji)(ji)權利等方面進行(xing)綜合(he)(he)考察。

　　（二(er)）獲得(de)分(fen)紅(hong)。干(gan)(gan)(gan)股(gu)(gu)(gu)(gu)分(fen)紅(hong)型受(shou)(shou)賄(hui)的(de)(de)特征在于行(xing)(xing)為(wei)(wei)(wei)人以(yi)股(gu)(gu)(gu)(gu)份(fen)(fen)及分(fen)紅(hong)的(de)(de)名義來(lai)實(shi)施(shi)犯罪。如果行(xing)(xing)為(wei)(wei)(wei)人未實(shi)際獲得(de)分(fen)紅(hong)，相當于只(zhi)收(shou)(shou)受(shou)(shou)了干(gan)(gan)(gan)股(gu)(gu)(gu)(gu)，這種(zhong)情(qing)況(kuang)下，股(gu)(gu)(gu)(gu)份(fen)(fen)實(shi)際轉讓了的(de)(de)，可直接認(ren)(ren)定(ding)行(xing)(xing)為(wei)(wei)(wei)人收(shou)(shou)受(shou)(shou)了有價值股(gu)(gu)(gu)(gu)份(fen)(fen)（傳(chuan)統(tong)(tong)受(shou)(shou)賄(hui)類型）。所(suo)以(yi)，行(xing)(xing)為(wei)(wei)(wei)人收(shou)(shou)受(shou)(shou)干(gan)(gan)(gan)股(gu)(gu)(gu)(gu)但未獲得(de)分(fen)紅(hong)的(de)(de)，只(zhi)需要以(yi)傳(chuan)統(tong)(tong)受(shou)(shou)賄(hui)的(de)(de)認(ren)(ren)定(ding)邏輯(ji)處理即可。當然(ran)，這不包括受(shou)(shou)賄(hui)人委托行(xing)(xing)賄(hui)人代(dai)持所(suo)得(de)分(fen)紅(hong)的(de)(de)情(qing)形(xing)，對(dui)于行(xing)(xing)賄(hui)人代(dai)持分(fen)紅(hong)，應(ying)認(ren)(ren)定(ding)構成干(gan)(gan)(gan)股(gu)(gu)(gu)(gu)分(fen)紅(hong)型受(shou)(shou)賄(hui)，只(zhi)是犯罪形(xing)態要根據行(xing)(xing)為(wei)(wei)(wei)人對(dui)分(fen)紅(hong)款是否具有控制支配權來(lai)確定(ding)。

　　這里需要強調的(de)(de)是(shi)(shi)，行為(wei)(wei)(wei)(wei)人(ren)所(suo)(suo)得分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)必須是(shi)(shi)正(zheng)常(chang)分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)。在(zai)(zai)(zai)干股(gu)(gu)未實際轉(zhuan)(zhuan)讓(rang)的(de)(de)情況(kuang)下，行為(wei)(wei)(wei)(wei)人(ren)收(shou)受(shou)(shou)干股(gu)(gu)實質上就(jiu)(jiu)是(shi)(shi)以此(ci)名義收(shou)受(shou)(shou)分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)款，此(ci)時(shi)自然不(bu)(bu)存在(zai)(zai)(zai)行為(wei)(wei)(wei)(wei)人(ren)所(suo)(suo)得分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)是(shi)(shi)否為(wei)(wei)(wei)(wei)正(zheng)常(chang)分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)的(de)(de)問題(ti)。在(zai)(zai)(zai)股(gu)(gu)份(fen)(fen)實際發生轉(zhuan)(zhuan)讓(rang)的(de)(de)情況(kuang)下，受(shou)(shou)賄數額按轉(zhuan)(zhuan)讓(rang)行為(wei)(wei)(wei)(wei)時(shi)股(gu)(gu)份(fen)(fen)價(jia)值計算，分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)按犯(fan)罪孳(zi)(zi)息處理。這種情況(kuang)下，干股(gu)(gu)與分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)必須是(shi)(shi)相對應的(de)(de)關系，即行為(wei)(wei)(wei)(wei)人(ren)獲(huo)得的(de)(de)分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)款屬于干股(gu)(gu)所(suo)(suo)對應的(de)(de)正(zheng)常(chang)分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)，如(ru)果高(gao)于正(zheng)常(chang)分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)的(de)(de)，則不(bu)(bu)能一(yi)(yi)概認定為(wei)(wei)(wei)(wei)犯(fan)罪孳(zi)(zi)息。例(li)如(ru)，國(guo)(guo)家工作人(ren)員收(shou)受(shou)(shou)50萬(wan)(wan)元(yuan)(yuan)干股(gu)(gu)，并進行了(le)股(gu)(gu)權轉(zhuan)(zhuan)讓(rang)登記，按照(zhao)正(zheng)常(chang)股(gu)(gu)份(fen)(fen)比例(li)分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)，國(guo)(guo)家工作人(ren)員應獲(huo)得100萬(wan)(wan)元(yuan)(yuan)分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)款，此(ci)時(shi)，應認定國(guo)(guo)家工作人(ren)員受(shou)(shou)賄50萬(wan)(wan)元(yuan)(yuan)，100萬(wan)(wan)元(yuan)(yuan)為(wei)(wei)(wei)(wei)犯(fan)罪孳(zi)(zi)息。如(ru)果該(gai)國(guo)(guo)家工作人(ren)員在(zai)(zai)(zai)分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)中(zhong)實際獲(huo)得了(le)200萬(wan)(wan)元(yuan)(yuan)分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)款，就(jiu)(jiu)不(bu)(bu)能一(yi)(yi)概將(jiang)200萬(wan)(wan)元(yuan)(yuan)認定為(wei)(wei)(wei)(wei)犯(fan)罪孳(zi)(zi)息，超出正(zheng)常(chang)分(fen)(fen)(fen)(fen)(fen)紅(hong)(hong)(hong)(hong)部(bu)分(fen)(fen)(fen)(fen)(fen)（100萬(wan)(wan)元(yuan)(yuan)）應按照(zhao)受(shou)(shou)賄處理，即國(guo)(guo)家工作人(ren)員受(shou)(shou)賄150萬(wan)(wan)元(yuan)(yuan)，100萬(wan)(wan)元(yuan)(yuan)為(wei)(wei)(wei)(wei)犯(fan)罪孳(zi)(zi)息。

　　三、干股分紅型受賄的犯罪數額問題

　　根據《意見(jian)》規(gui)(gui)定(ding)(ding)，干(gan)股(gu)分紅(hong)型受(shou)賄(hui)的兩種類(lei)型關于犯罪數(shu)額認(ren)(ren)定(ding)(ding)的方(fang)法不同，股(gu)份(fen)進(jin)(jin)行了轉(zhuan)讓(rang)(rang)的，受(shou)賄(hui)數(shu)額按(an)轉(zhuan)讓(rang)(rang)行為時(shi)股(gu)份(fen)價值計(ji)算，所(suo)分紅(hong)利(li)按(an)受(shou)賄(hui)孳息處理；股(gu)份(fen)未實(shi)際轉(zhuan)讓(rang)(rang)的，以所(suo)得分紅(hong)認(ren)(ren)定(ding)(ding)為受(shou)賄(hui)數(shu)額。通常情況下，辦案機關依(yi)據上述(shu)規(gui)(gui)則對案件進(jin)(jin)行認(ren)(ren)定(ding)(ding)不存在問題(ti)，但在股(gu)份(fen)進(jin)(jin)行轉(zhuan)讓(rang)(rang)的情況下，如果股(gu)份(fen)價值與“分紅(hong)款”相差特別巨大時(shi)，在認(ren)(ren)定(ding)(ding)中(zhong)可能會(hui)有一(yi)些爭議。

　　例如，國家工作人員甲為乙謀利后，乙將公司10%的干股送予甲，當時股份價值10萬元，并進行了股權轉讓登記，幾年后該公司被某上市公司收購，甲按照10%股份獲得股權轉讓款2000萬元。如何認定甲的受賄數額？對此，需要結合案情具體問題具體分析。與民商事法律行為不同，刑事犯罪行為的認定更側重于從實質上來把握。受賄罪的本質是權錢交易，對干股分紅型等新型受賄犯罪的認定需要透過現象看本質，從主客觀兩方面進行綜合考察。本案中，如果行受賄雙方在主觀上均認為轉讓登記的10%干股只是后續獲得股權巨額升值的實現方式，那么行受賄雙方的犯罪標的物便不是該10%干股，而是后續的預期利益。在國家工作人員客觀上收受了該2000萬元股權轉讓款后，就應該認定甲受賄2000萬元。需要說明的是，上述分析及認定，并不表明干股分紅型受賄的相關司法解釋存在問題。司法解釋的適用需要符合特定條件，就本案而言，如果行受賄雙方的犯罪指向系轉讓時股份的價值，而非后期升值和分紅的，在此條件下，應適用干股分紅型受賄相關司法解釋進行認定。（作者： 李丁濤）