【內容提要】

　　近年來，一些腐敗分子和不法商(shang)人(ren)為了掩蓋權錢交易的(de)(de)事實，企圖(tu)通(tong)過代(dai)持人(ren)、“夾層(ceng)”公(gong)司等設置“防火墻”，對行受(shou)賄手段進行翻新升級(ji)，使犯(fan)罪(zui)變得更加隱(yin)蔽，也增加了發現難度。筆者以(yi)一起通(tong)過“夾層(ceng)”公(gong)司收受(shou)干股的(de)(de)案例為分析對象，對受(shou)賄數(shu)額及犯(fan)罪(zui)形態(tai)的(de)(de)認(ren)定(ding)等進行探討，以(yi)資(zi)參考(kao)。

　　【基本案情】

　　趙(zhao)(zhao)(zhao)某(mou)(mou)(mou)系A省某(mou)(mou)(mou)部門領導干部，錢(qian)(qian)某(mou)(mou)(mou)系B文(wen)旅公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)法定(ding)代(dai)表人。2016年12月(yue)，錢(qian)(qian)某(mou)(mou)(mou)請托趙(zhao)(zhao)(zhao)某(mou)(mou)(mou)幫(bang)其取(qu)(qu)得某(mou)(mou)(mou)全省性系列文(wen)旅賽事(shi)(shi)項目（以下(xia)簡稱甲賽事(shi)(shi)）的(de)(de)(de)(de)(de)獨(du)家運(yun)營權(quan)，表示(shi)該(gai)項目的(de)(de)(de)(de)(de)市場估(gu)值(zhi)(zhi)在(zai)2000萬(wan)元(yuan)(yuan)左右。錢(qian)(qian)某(mou)(mou)(mou)承(cheng)諾(nuo)事(shi)(shi)成之后，將(jiang)由其控(kong)制(zhi)的(de)(de)(de)(de)(de)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)持(chi)有(you)該(gai)項目，并(bing)將(jiang)項目公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)價值(zhi)(zhi)300萬(wan)元(yuan)(yuan)的(de)(de)(de)(de)(de)股(gu)(gu)(gu)份(fen)(fen)送(song)給(gei)趙(zhao)(zhao)(zhao)某(mou)(mou)(mou)。趙(zhao)(zhao)(zhao)某(mou)(mou)(mou)同意。2017年2月(yue)，在(zai)趙(zhao)(zhao)(zhao)某(mou)(mou)(mou)的(de)(de)(de)(de)(de)幫(bang)助下(xia)，錢(qian)(qian)某(mou)(mou)(mou)控(kong)制(zhi)的(de)(de)(de)(de)(de)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)成功取(qu)(qu)得甲賽事(shi)(shi)獨(du)家運(yun)營權(quan)。為了(le)多(duo)加幾道“防火墻”，趙(zhao)(zhao)(zhao)某(mou)(mou)(mou)和錢(qian)(qian)某(mou)(mou)(mou)商(shang)議，計劃通過股(gu)(gu)(gu)權(quan)代(dai)持(chi)人及“夾層”公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)（指在(zai)項目公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)與(yu)實(shi)控(kong)主體之間設立(li)的(de)(de)(de)(de)(de)一(yi)家公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)，用該(gai)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)持(chi)有(you)項目公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)股(gu)(gu)(gu)份(fen)(fen)）的(de)(de)(de)(de)(de)形式收送(song)股(gu)(gu)(gu)份(fen)(fen)。3月(yue)8日(ri)，錢(qian)(qian)某(mou)(mou)(mou)注冊成立(li)了(le)“夾層”公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)D公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)（公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)注冊資(zi)(zi)本為10萬(wan)元(yuan)(yuan)，未實(shi)繳(jiao)，此(ci)時(shi)為空殼公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)），該(gai)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)70%股(gu)(gu)(gu)份(fen)(fen)由錢(qian)(qian)某(mou)(mou)(mou)持(chi)有(you)，剩余30%股(gu)(gu)(gu)份(fen)(fen)由趙(zhao)(zhao)(zhao)某(mou)(mou)(mou)的(de)(de)(de)(de)(de)親屬李某(mou)(mou)(mou)代(dai)趙(zhao)(zhao)(zhao)某(mou)(mou)(mou)持(chi)有(you)。5月(yue)5日(ri)，錢(qian)(qian)某(mou)(mou)(mou)經組織召開C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)股(gu)(gu)(gu)東大會(hui)、簽署股(gu)(gu)(gu)份(fen)(fen)轉讓協議，將(jiang)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)55%的(de)(de)(de)(de)(de)股(gu)(gu)(gu)份(fen)(fen)（經評估(gu)，包含C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)獲得的(de)(de)(de)(de)(de)甲賽事(shi)(shi)運(yun)營權(quan)在(zai)內的(de)(de)(de)(de)(de)所有(you)有(you)形和無形資(zi)(zi)產，此(ci)時(shi)該(gai)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)總市值(zhi)(zhi)為1800萬(wan)元(yuan)(yuan)）轉至(zhi)D公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)，并(bing)將(jiang)D公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)記載于C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)股(gu)(gu)(gu)東名(ming)冊。錢(qian)(qian)某(mou)(mou)(mou)將(jiang)上述股(gu)(gu)(gu)權(quan)變更情況告知(zhi)了(le)趙(zhao)(zhao)(zhao)某(mou)(mou)(mou)，表示(shi)價值(zhi)(zhi)約300萬(wan)元(yuan)(yuan)的(de)(de)(de)(de)(de)股(gu)(gu)(gu)份(fen)(fen)已至(zhi)李某(mou)(mou)(mou)持(chi)股(gu)(gu)(gu)的(de)(de)(de)(de)(de)D公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)名(ming)下(xia)。此(ci)時(shi)，趙(zhao)(zhao)(zhao)某(mou)(mou)(mou)通過李某(mou)(mou)(mou)和D公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)間接持(chi)有(you)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)16.5%（30%×55%=16.5%）的(de)(de)(de)(de)(de)股(gu)(gu)(gu)份(fen)(fen)。5月(yue)20日(ri)，C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)辦理了(le)上述股(gu)(gu)(gu)權(quan)變更登記，此(ci)時(shi)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)總市值(zhi)(zhi)為2200萬(wan)元(yuan)(yuan)，趙(zhao)(zhao)(zhao)某(mou)(mou)(mou)對股(gu)(gu)(gu)權(quan)變更登記和C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)此(ci)時(shi)的(de)(de)(de)(de)(de)總市值(zhi)(zhi)不(bu)知(zhi)情。

　　2017年5月(yue)至2019年4月(yue)，錢(qian)某(mou)(mou)多次向(xiang)趙某(mou)(mou)匯報C公司(si)的經營情況，并就引(yin)入戰略(lve)投資(zi)(zi)、開(kai)展(zhan)投資(zi)(zi)等重大決策事項(xiang)征求趙某(mou)(mou)意見，在趙某(mou)(mou)同(tong)意后才(cai)實施。后來，由于(yu)意外事件，C公司(si)的甲賽事獨家運營權被撤銷(xiao)，其他業務也未(wei)能有效開(kai)展(zhan)，成為了沒(mei)有價值的“僵尸”公司(si)。2022年10月(yue)16日，趙某(mou)(mou)被立案審查(cha)調查(cha)。

　　【分歧意見】

　　對于趙(zhao)某(mou)收受錢某(mou)所送股權是(shi)否(fou)構(gou)成受賄(hui)既遂以及受賄(hui)金額如何認定，存(cun)在以下四種意見。

　　第一種意見(jian)認為(wei)：趙某利用職權(quan)幫助錢(qian)某謀(mou)利，收(shou)受錢(qian)某所(suo)送干(gan)股，盡管(guan)形(xing)式(shi)上進(jin)行了(le)股權(quan)轉讓登記，但在立案(an)時，C公司成(cheng)為(wei)沒有價值的公司，因此(ci)趙某所(suo)收(shou)受的股權(quan)價值為(wei)零，宜認定(ding)趙某構(gou)成(cheng)受賄(hui)(hui)未遂，受賄(hui)(hui)數(shu)額為(wei)趙某錢(qian)某達(da)成(cheng)行受賄(hui)(hui)合意的300萬元。

　　第二種(zhong)意(yi)見認為：趙某(mou)(mou)構成受(shou)賄(hui)犯(fan)罪，且其通(tong)過D公(gong)司收(shou)受(shou)錢某(mou)(mou)所(suo)送C公(gong)司股份，在2017年5月20日C公(gong)司辦理了股權(quan)變更登記，此(ci)時，趙某(mou)(mou)構成受(shou)賄(hui)既(ji)遂(sui)，受(shou)賄(hui)數(shu)額為其持有C公(gong)司16.5%股份在2017年5月20日的市場價值，即363萬(wan)元(yuan)（2200萬(wan)元(yuan)×16.5%=363萬(wan)元(yuan)）。

　　第三(san)種意見認為：趙(zhao)(zhao)(zhao)某利用職權(quan)幫(bang)助錢某取得甲賽事的(de)獨家(jia)運營權(quan)，通過代持人和(he)D公(gong)(gong)(gong)(gong)司(si)(si)收受錢某所送(song)C公(gong)(gong)(gong)(gong)司(si)(si)股(gu)份，2017年5月5日，兩(liang)公(gong)(gong)(gong)(gong)司(si)(si)簽(qian)署(shu)股(gu)權(quan)轉讓(rang)協(xie)議(yi)，D公(gong)(gong)(gong)(gong)司(si)(si)記載(zai)于C公(gong)(gong)(gong)(gong)司(si)(si)股(gu)東(dong)名冊，此時趙(zhao)(zhao)(zhao)某已構成受賄(hui)既遂。此后一段時間趙(zhao)(zhao)(zhao)某參與C公(gong)(gong)(gong)(gong)司(si)(si)經營，表明其實(shi)際(ji)控制了(le)收受的(de)C公(gong)(gong)(gong)(gong)司(si)(si)股(gu)份。趙(zhao)(zhao)(zhao)某的(de)受賄(hui)數(shu)額為其間接持有(you)的(de)C公(gong)(gong)(gong)(gong)司(si)(si)16.5%股(gu)份在2017年5月5日的(de)市場價值(zhi)，即297萬(wan)元（1800萬(wan)元×16.5%=297萬(wan)元）。

　　第四(si)種意(yi)(yi)見(jian)認為(wei)：趙(zhao)某構成受(shou)(shou)賄(hui)罪，受(shou)(shou)賄(hui)數額(e)為(wei)300萬(wan)(wan)元(yuan)，其(qi)中297萬(wan)(wan)元(yuan)為(wei)既(ji)遂，3萬(wan)(wan)元(yuan)為(wei)未遂。因(yin)為(wei)趙(zhao)某錢某雙方達成行(xing)受(shou)(shou)賄(hui)合意(yi)(yi)的標(biao)的為(wei)價值(zhi)300萬(wan)(wan)元(yuan)的股(gu)份(fen)(fen)，趙(zhao)某在2017年5月5日實際收到(dao)的錢某所送C公司16.5%股(gu)份(fen)(fen)的市場(chang)價值(zhi)為(wei)297萬(wan)(wan)元(yuan)，該部(bu)分股(gu)份(fen)(fen)價值(zhi)少于(yu)趙(zhao)某錢某達成合意(yi)(yi)的300萬(wan)(wan)元(yuan)，所以(yi)不(bu)足部(bu)分應當(dang)認定為(wei)未遂。

　　【意見分析】

　　本案中(zhong)，筆者贊(zan)同第(di)三種意見(jian)，具體(ti)分析如下。

　　一、趙某(mou)行為構成受賄罪

　　刑法第(di)三百八十五條規定(ding)，國(guo)家工作人員利(li)用職(zhi)務上的(de)(de)(de)(de)(de)(de)便(bian)利(li)，索(suo)取他(ta)(ta)人財物(wu)的(de)(de)(de)(de)(de)(de)，或者非法收(shou)(shou)(shou)(shou)受(shou)(shou)(shou)他(ta)(ta)人財物(wu)，為(wei)他(ta)(ta)人謀取利(li)益的(de)(de)(de)(de)(de)(de)，是受(shou)(shou)(shou)賄罪。“兩高”《關于辦理受(shou)(shou)(shou)賄刑事案件適用法律(lv)若干問題的(de)(de)(de)(de)(de)(de)意見》規定(ding)，“干股(gu)是指未出資而獲(huo)得(de)的(de)(de)(de)(de)(de)(de)股(gu)份(fen)。國(guo)家工作人員利(li)用職(zhi)務上的(de)(de)(de)(de)(de)(de)便(bian)利(li)為(wei)請托(tuo)人謀取利(li)益，收(shou)(shou)(shou)(shou)受(shou)(shou)(shou)請托(tuo)人提(ti)供的(de)(de)(de)(de)(de)(de)干股(gu)的(de)(de)(de)(de)(de)(de)，以(yi)受(shou)(shou)(shou)賄論處(chu)。”因此，實(shi)踐中，國(guo)家工作人員通(tong)過代(dai)持人收(shou)(shou)(shou)(shou)受(shou)(shou)(shou)干股(gu)認定(ding)為(wei)受(shou)(shou)(shou)賄一(yi)般不存(cun)在爭議(yi)。本案中，國(guo)家工作人員通(tong)過“夾(jia)層(ceng)”公(gong)(gong)司(si)收(shou)(shou)(shou)(shou)受(shou)(shou)(shou)干股(gu)與直接收(shou)(shou)(shou)(shou)受(shou)(shou)(shou)干股(gu)在形式上存(cun)在不同(tong)，趙某系(xi)通(tong)過“夾(jia)層(ceng)”公(gong)(gong)司(si)D公(gong)(gong)司(si)收(shou)(shou)(shou)(shou)受(shou)(shou)(shou)項目(mu)公(gong)(gong)司(si)C公(gong)(gong)司(si)的(de)(de)(de)(de)(de)(de)股(gu)份(fen)，D公(gong)(gong)司(si)屬(shu)于空殼公(gong)(gong)司(si)，行受(shou)(shou)(shou)賄雙方完成利(li)益輸送還依賴于C公(gong)(gong)司(si)和D公(gong)(gong)司(si)的(de)(de)(de)(de)(de)(de)股(gu)權(quan)轉讓，對(dui)此可(ke)以(yi)從(cong)民法和刑法兩個角度(du)對(dui)行為(wei)本質(zhi)進行判斷。

　　從(cong)民法(fa)上看，趙(zhao)(zhao)(zhao)(zhao)某(mou)(mou)(mou)先是獲得(de)“夾(jia)層(ceng)”公(gong)(gong)司(si)(si)(si)(si)D公(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)股(gu)份(fen)(fen)并由(you)李某(mou)(mou)(mou)代(dai)(dai)持(chi)，成為(wei)(wei)其隱名股(gu)東(dong)。之后，錢(qian)某(mou)(mou)(mou)將項目公(gong)(gong)司(si)(si)(si)(si)C公(gong)(gong)司(si)(si)(si)(si)55%的(de)(de)(de)(de)股(gu)份(fen)(fen)轉讓給D公(gong)(gong)司(si)(si)(si)(si)持(chi)有(you)(you)(you)(you)。此(ci)時，趙(zhao)(zhao)(zhao)(zhao)某(mou)(mou)(mou)因(yin)作為(wei)(wei)D公(gong)(gong)司(si)(si)(si)(si)股(gu)東(dong)，享(xiang)有(you)(you)(you)(you)D公(gong)(gong)司(si)(si)(si)(si)30%的(de)(de)(de)(de)股(gu)份(fen)(fen)利益(yi)，而間(jian)(jian)接(jie)享(xiang)有(you)(you)(you)(you)C公(gong)(gong)司(si)(si)(si)(si)16.5%股(gu)份(fen)(fen)的(de)(de)(de)(de)財產性利益(yi)，但趙(zhao)(zhao)(zhao)(zhao)某(mou)(mou)(mou)并非C公(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)股(gu)東(dong)，無(wu)法(fa)直接(jie)處置C公(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)股(gu)份(fen)(fen)，如果趙(zhao)(zhao)(zhao)(zhao)某(mou)(mou)(mou)要實現資產的(de)(de)(de)(de)變現，可以通過轉讓D公(gong)(gong)司(si)(si)(si)(si)股(gu)份(fen)(fen)實現。可見(jian)，盡管形式(shi)上趙(zhao)(zhao)(zhao)(zhao)某(mou)(mou)(mou)不直接(jie)持(chi)有(you)(you)(you)(you)錢(qian)某(mou)(mou)(mou)所(suo)送的(de)(de)(de)(de)C公(gong)(gong)司(si)(si)(si)(si)股(gu)份(fen)(fen)，但趙(zhao)(zhao)(zhao)(zhao)某(mou)(mou)(mou)通過公(gong)(gong)司(si)(si)(si)(si)股(gu)權(quan)關系實際(ji)獲得(de)了財產性利益(yi)，該(gai)利益(yi)源于錢(qian)某(mou)(mou)(mou)將C公(gong)(gong)司(si)(si)(si)(si)55%股(gu)份(fen)(fen)轉至D公(gong)(gong)司(si)(si)(si)(si)持(chi)有(you)(you)(you)(you)的(de)(de)(de)(de)法(fa)律(lv)行為(wei)(wei)。相比(bi)民法(fa)，刑法(fa)更加注重實質判斷。趙(zhao)(zhao)(zhao)(zhao)某(mou)(mou)(mou)錢(qian)某(mou)(mou)(mou)達成行受賄(hui)合意(yi)時計劃收送的(de)(de)(de)(de)是價值(zhi)(zhi)300萬元的(de)(de)(de)(de)公(gong)(gong)司(si)(si)(si)(si)股(gu)份(fen)(fen)，由(you)于經(jing)過了代(dai)(dai)持(chi)人和“夾(jia)層(ceng)”公(gong)(gong)司(si)(si)(si)(si)D公(gong)(gong)司(si)(si)(si)(si)，表面上趙(zhao)(zhao)(zhao)(zhao)某(mou)(mou)(mou)并沒有(you)(you)(you)(you)直接(jie)收到錢(qian)某(mou)(mou)(mou)所(suo)送C公(gong)(gong)司(si)(si)(si)(si)股(gu)份(fen)(fen)，但通過股(gu)權(quan)穿(chuan)透，排除代(dai)(dai)持(chi)人和“夾(jia)層(ceng)”公(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)形式(shi)干(gan)擾，趙(zhao)(zhao)(zhao)(zhao)某(mou)(mou)(mou)客(ke)觀(guan)上收到了錢(qian)某(mou)(mou)(mou)所(suo)送干(gan)股(gu)，該(gai)干(gan)股(gu)的(de)(de)(de)(de)價值(zhi)(zhi)為(wei)(wei)C公(gong)(gong)司(si)(si)(si)(si)16.5%的(de)(de)(de)(de)股(gu)份(fen)(fen)價值(zhi)(zhi)。按照主(zhu)客(ke)觀(guan)相一致的(de)(de)(de)(de)原則，趙(zhao)(zhao)(zhao)(zhao)某(mou)(mou)(mou)錢(qian)某(mou)(mou)(mou)之間(jian)(jian)的(de)(de)(de)(de)行為(wei)(wei)本(ben)質上是權(quan)錢(qian)交易，因(yin)此(ci)，趙(zhao)(zhao)(zhao)(zhao)某(mou)(mou)(mou)構成受賄(hui)罪。

　　二、趙某的受賄數(shu)額應當(dang)認定為(wei)297萬元

　　根據(ju)“兩(liang)高”《關(guan)于辦理(li)(li)受(shou)(shou)賄(hui)刑事案(an)件適用法律若干問題的(de)(de)(de)(de)意(yi)見(jian)》關(guan)于收受(shou)(shou)干股(gu)(gu)問題的(de)(de)(de)(de)相(xiang)關(guan)規定(ding)，“進行了(le)股(gu)(gu)權轉(zhuan)讓(rang)登(deng)記(ji)，或者相(xiang)關(guan)證(zheng)據(ju)證(zheng)明(ming)股(gu)(gu)份發(fa)生了(le)實際轉(zhuan)讓(rang)的(de)(de)(de)(de)，受(shou)(shou)賄(hui)數額按轉(zhuan)讓(rang)行為時股(gu)(gu)份價(jia)值計算，所分紅利按受(shou)(shou)賄(hui)孳息處理(li)(li)。股(gu)(gu)份未(wei)實際轉(zhuan)讓(rang)，以(yi)股(gu)(gu)份分紅名(ming)義獲(huo)(huo)取利益的(de)(de)(de)(de)，實際獲(huo)(huo)利數額應當(dang)認(ren)定(ding)為受(shou)(shou)賄(hui)數額。”本(ben)案(an)中，趙某獲(huo)(huo)得D公(gong)(gong)司(si)(si)30%股(gu)(gu)份并由李某代持時，D公(gong)(gong)司(si)(si)僅是空(kong)殼公(gong)(gong)司(si)(si)，行受(shou)(shou)賄(hui)雙方系(xi)將D公(gong)(gong)司(si)(si)作(zuo)為一(yi)個(ge)工具(ju)達到輸送利益的(de)(de)(de)(de)目的(de)(de)(de)(de)，因此又出現了(le)C公(gong)(gong)司(si)(si)和D公(gong)(gong)司(si)(si)之間(jian)(jian)的(de)(de)(de)(de)股(gu)(gu)權轉(zhuan)讓(rang)，在C公(gong)(gong)司(si)(si)和D公(gong)(gong)司(si)(si)之間(jian)(jian)股(gu)(gu)權的(de)(de)(de)(de)實際轉(zhuan)讓(rang)時間(jian)(jian)和登(deng)記(ji)時間(jian)(jian)不一(yi)致的(de)(de)(de)(de)情況下，具(ju)體以(yi)哪個(ge)時間(jian)(jian)為標(biao)準來(lai)計算趙某的(de)(de)(de)(de)受(shou)(shou)賄(hui)數額？

　　筆者(zhe)(zhe)認(ren)為(wei)(wei)(wei)，應(ying)當(dang)(dang)以C公(gong)(gong)(gong)(gong)(gong)司(si)和D公(gong)(gong)(gong)(gong)(gong)司(si)之間(jian)實際(ji)轉(zhuan)(zhuan)讓(rang)(rang)(rang)股(gu)(gu)(gu)(gu)(gu)份(fen)(fen)的(de)時間(jian)為(wei)(wei)(wei)標準計算受(shou)(shou)賄數額(e)。《公(gong)(gong)(gong)(gong)(gong)司(si)法(fa)》第(di)(di)三(san)十四條第(di)(di)二款規(gui)定，公(gong)(gong)(gong)(gong)(gong)司(si)登(deng)(deng)(deng)(deng)記(ji)(ji)(ji)事項未經登(deng)(deng)(deng)(deng)記(ji)(ji)(ji)或者(zhe)(zhe)未經變(bian)更(geng)(geng)登(deng)(deng)(deng)(deng)記(ji)(ji)(ji)，不得(de)對(dui)(dui)(dui)抗(kang)第(di)(di)三(san)人；第(di)(di)八十六(liu)條第(di)(di)二款規(gui)定，股(gu)(gu)(gu)(gu)(gu)權(quan)(quan)(quan)(quan)轉(zhuan)(zhuan)讓(rang)(rang)(rang)的(de)，受(shou)(shou)讓(rang)(rang)(rang)人自記(ji)(ji)(ji)載(zai)于(yu)(yu)股(gu)(gu)(gu)(gu)(gu)東(dong)名(ming)冊時起可(ke)以向(xiang)公(gong)(gong)(gong)(gong)(gong)司(si)主(zhu)(zhu)張行使(shi)股(gu)(gu)(gu)(gu)(gu)東(dong)權(quan)(quan)(quan)(quan)利。通行觀點認(ren)為(wei)(wei)(wei)，公(gong)(gong)(gong)(gong)(gong)司(si)股(gu)(gu)(gu)(gu)(gu)東(dong)名(ming)冊變(bian)更(geng)(geng)記(ji)(ji)(ji)載(zai)之時視為(wei)(wei)(wei)股(gu)(gu)(gu)(gu)(gu)權(quan)(quan)(quan)(quan)交付、股(gu)(gu)(gu)(gu)(gu)東(dong)身份(fen)(fen)（包括(kuo)股(gu)(gu)(gu)(gu)(gu)東(dong)投資(zi)權(quan)(quan)(quan)(quan)利、義務、風險和收(shou)益(yi)）開(kai)始(shi)轉(zhuan)(zhuan)移之時，即受(shou)(shou)讓(rang)(rang)(rang)方(fang)股(gu)(gu)(gu)(gu)(gu)東(dong)可(ke)以向(xiang)公(gong)(gong)(gong)(gong)(gong)司(si)主(zhu)(zhu)張知情權(quan)(quan)(quan)(quan)、表決權(quan)(quan)(quan)(quan)、利潤分配請求(qiu)權(quan)(quan)(quan)(quan)等(deng)權(quan)(quan)(quan)(quan)利。我(wo)國《公(gong)(gong)(gong)(gong)(gong)司(si)法(fa)》關于(yu)(yu)股(gu)(gu)(gu)(gu)(gu)權(quan)(quan)(quan)(quan)轉(zhuan)(zhuan)讓(rang)(rang)(rang)采取(qu)的(de)是(shi)(shi)登(deng)(deng)(deng)(deng)記(ji)(ji)(ji)對(dui)(dui)(dui)抗(kang)主(zhu)(zhu)義，而不是(shi)(shi)登(deng)(deng)(deng)(deng)記(ji)(ji)(ji)生(sheng)(sheng)效(xiao)主(zhu)(zhu)義，登(deng)(deng)(deng)(deng)記(ji)(ji)(ji)與否不影(ying)響股(gu)(gu)(gu)(gu)(gu)權(quan)(quan)(quan)(quan)轉(zhuan)(zhuan)讓(rang)(rang)(rang)行為(wei)(wei)(wei)生(sheng)(sheng)效(xiao)，僅是(shi)(shi)起到(dao)對(dui)(dui)(dui)抗(kang)第(di)(di)三(san)人的(de)效(xiao)力(li)，即變(bian)更(geng)(geng)股(gu)(gu)(gu)(gu)(gu)東(dong)名(ming)冊發生(sheng)(sheng)內部效(xiao)力(li)，工(gong)商登(deng)(deng)(deng)(deng)記(ji)(ji)(ji)產生(sheng)(sheng)外部對(dui)(dui)(dui)抗(kang)效(xiao)力(li)。本(ben)案中，2017年5月5日，錢(qian)某(mou)經組(zu)織召開(kai)C公(gong)(gong)(gong)(gong)(gong)司(si)股(gu)(gu)(gu)(gu)(gu)東(dong)大會、簽署股(gu)(gu)(gu)(gu)(gu)份(fen)(fen)轉(zhuan)(zhuan)讓(rang)(rang)(rang)協議，并將(jiang)D公(gong)(gong)(gong)(gong)(gong)司(si)記(ji)(ji)(ji)載(zai)于(yu)(yu)C公(gong)(gong)(gong)(gong)(gong)司(si)股(gu)(gu)(gu)(gu)(gu)東(dong)名(ming)冊，此(ci)時股(gu)(gu)(gu)(gu)(gu)份(fen)(fen)轉(zhuan)(zhuan)讓(rang)(rang)(rang)已(yi)經生(sheng)(sheng)效(xiao)，趙(zhao)某(mou)已(yi)通過李某(mou)和D公(gong)(gong)(gong)(gong)(gong)司(si)間(jian)接(jie)持有C公(gong)(gong)(gong)(gong)(gong)司(si)16.5%（30%×55%=16.5%）的(de)股(gu)(gu)(gu)(gu)(gu)份(fen)(fen)。5月20日，C公(gong)(gong)(gong)(gong)(gong)司(si)和D公(gong)(gong)(gong)(gong)(gong)司(si)辦理的(de)股(gu)(gu)(gu)(gu)(gu)權(quan)(quan)(quan)(quan)變(bian)更(geng)(geng)登(deng)(deng)(deng)(deng)記(ji)(ji)(ji)只是(shi)(shi)使(shi)前期的(de)股(gu)(gu)(gu)(gu)(gu)權(quan)(quan)(quan)(quan)轉(zhuan)(zhuan)讓(rang)(rang)(rang)行為(wei)(wei)(wei)能夠對(dui)(dui)(dui)抗(kang)第(di)(di)三(san)人，而并非生(sheng)(sheng)效(xiao)要件，并且(qie)趙(zhao)某(mou)對(dui)(dui)(dui)于(yu)(yu)錢(qian)某(mou)何時辦理股(gu)(gu)(gu)(gu)(gu)權(quan)(quan)(quan)(quan)變(bian)更(geng)(geng)登(deng)(deng)(deng)(deng)記(ji)(ji)(ji)，以及對(dui)(dui)(dui)于(yu)(yu)股(gu)(gu)(gu)(gu)(gu)權(quan)(quan)(quan)(quan)變(bian)更(geng)(geng)登(deng)(deng)(deng)(deng)記(ji)(ji)(ji)時C公(gong)(gong)(gong)(gong)(gong)司(si)總市值(zhi)不知情，因此(ci)，以C公(gong)(gong)(gong)(gong)(gong)司(si)16.5%股(gu)(gu)(gu)(gu)(gu)份(fen)(fen)在2017年5月5日的(de)價值(zhi)即297萬(wan)元認(ren)定為(wei)(wei)(wei)趙(zhao)某(mou)的(de)受(shou)(shou)賄數額(e)較為(wei)(wei)(wei)妥當(dang)(dang)。

　　需要注意(yi)的(de)(de)是，趙某(mou)(mou)錢(qian)某(mou)(mou)起初(chu)達成行受賄合意(yi)的(de)(de)標的(de)(de)為價(jia)(jia)值(zhi)300萬元(yuan)的(de)(de)股份，但雙(shuang)方還(huan)沒有付諸(zhu)實施(shi)輸(shu)送(song)干股的(de)(de)行為，行受賄數額(e)沒有最終(zhong)確(que)定，且股份畢竟不是現金，而是財產性利(li)益，其價(jia)(jia)值(zhi)會隨市場行情而波動，趙某(mou)(mou)錢(qian)某(mou)(mou)對(dui)這一(yi)常識都(dou)是知曉的(de)(de)，趙某(mou)(mou)在(zai)主觀上(shang)(shang)能夠接受其收受的(de)(de)股份價(jia)(jia)值(zhi)在(zai)300萬元(yuan)上(shang)(shang)下浮(fu)動。當(dang)收受的(de)(de)股份價(jia)(jia)值(zhi)低于300萬元(yuan)時，以該價(jia)(jia)值(zhi)認定趙某(mou)(mou)的(de)(de)受賄數額(e)一(yi)般沒有爭議，因為行受賄數額(e)在(zai)股權(quan)實際轉讓時才得以確(que)定，且該數額(e)在(zai)趙某(mou)(mou)錢(qian)某(mou)(mou)雙(shuang)方的(de)(de)行受賄犯意(yi)內(nei)。本案中，也(ye)不存在(zai)受賄人對(dui)于3萬元(yuan)因意(yi)志以外的(de)(de)原(yuan)因未(wei)取(qu)得的(de)(de)情形，因此趙某(mou)(mou)對(dui)于此3萬元(yuan)不構成犯罪(zui)未(wei)遂。

　　三(san)、趙某的受賄(hui)犯(fan)罪形(xing)態(tai)為犯(fan)罪既遂(sui)

　　對于(yu)受(shou)(shou)賄(hui)(hui)(hui)犯罪既遂(sui)形態的(de)(de)認定，實踐中一(yi)般(ban)以財物是否(fou)被受(shou)(shou)賄(hui)(hui)(hui)人實際控制為標準。受(shou)(shou)賄(hui)(hui)(hui)行(xing)為的(de)(de)本質是權(quan)錢交易，一(yi)般(ban)情(qing)況下，只要受(shou)(shou)賄(hui)(hui)(hui)人與行(xing)賄(hui)(hui)(hui)人雙方(fang)的(de)(de)行(xing)賄(hui)(hui)(hui)、受(shou)(shou)賄(hui)(hui)(hui)意思明確(que)、真實，并將(jiang)財物交付受(shou)(shou)賄(hui)(hui)(hui)方(fang)占有，受(shou)(shou)賄(hui)(hui)(hui)行(xing)為即已完成。收受(shou)(shou)干(gan)股(gu)型受(shou)(shou)賄(hui)(hui)(hui)犯罪中，以股(gu)權(quan)轉讓并實際取得為法益受(shou)(shou)到實際侵害、法定危害結果(guo)發生的(de)(de)標志(zhi)，即犯罪既遂(sui)的(de)(de)標志(zhi)，并以受(shou)(shou)賄(hui)(hui)(hui)人對收受(shou)(shou)的(de)(de)干(gan)股(gu)的(de)(de)實際控制力來判(pan)斷是否(fou)實際取得。

　　本案中(zhong)，2016年12月(yue)(yue)，趙(zhao)(zhao)(zhao)某(mou)錢(qian)某(mou)雙方(fang)達(da)成行(xing)受(shou)賄合意(yi)，但(dan)此時(shi)，趙(zhao)(zhao)(zhao)某(mou)并(bing)沒(mei)有(you)(you)(you)開(kai)始利(li)用職權為(wei)(wei)錢(qian)某(mou)提供幫(bang)助，錢(qian)某(mou)也沒(mei)有(you)(you)(you)開(kai)始實施(shi)利(li)益輸送(song)(song)(song)行(xing)為(wei)(wei)。2017年3月(yue)(yue)8日，錢(qian)某(mou)注冊(ce)成立了(le)“夾層”公(gong)(gong)(gong)司(si)(si)(si)D公(gong)(gong)(gong)司(si)(si)(si)，將該公(gong)(gong)(gong)司(si)(si)(si)30%股份(fen)交由趙(zhao)(zhao)(zhao)某(mou)的(de)代持(chi)人(ren)李某(mou)持(chi)有(you)(you)(you)。由于(yu)此時(shi)D公(gong)(gong)(gong)司(si)(si)(si)并(bing)沒(mei)有(you)(you)(you)實際價值，且趙(zhao)(zhao)(zhao)某(mou)錢(qian)某(mou)主觀上收(shou)送(song)(song)(song)的(de)是價值300萬元的(de)C公(gong)(gong)(gong)司(si)(si)(si)股份(fen)，收(shou)送(song)(song)(song)D公(gong)(gong)(gong)司(si)(si)(si)30%股份(fen)只是犯罪實施(shi)中(zhong)的(de)一個過程(cheng)行(xing)為(wei)(wei)，此時(shi)犯罪實行(xing)行(xing)為(wei)(wei)尚未終了(le)。5月(yue)(yue)5日，錢(qian)某(mou)將C公(gong)(gong)(gong)司(si)(si)(si)的(de)部(bu)分股份(fen)轉至D公(gong)(gong)(gong)司(si)(si)(si)持(chi)有(you)(you)(you)，并(bing)將D公(gong)(gong)(gong)司(si)(si)(si)記載于(yu)C公(gong)(gong)(gong)司(si)(si)(si)股東名(ming)冊(ce)。從(cong)《公(gong)(gong)(gong)司(si)(si)(si)法(fa)》上看(kan)，趙(zhao)(zhao)(zhao)某(mou)是D公(gong)(gong)(gong)司(si)(si)(si)的(de)隱(yin)名(ming)股東，D公(gong)(gong)(gong)司(si)(si)(si)持(chi)有(you)(you)(you)C公(gong)(gong)(gong)司(si)(si)(si)55%的(de)股份(fen)，趙(zhao)(zhao)(zhao)某(mou)對(dui)C公(gong)(gong)(gong)司(si)(si)(si)間接享有(you)(you)(you)16.5%股份(fen)的(de)財產性利(li)益。此后一段時(shi)間，錢(qian)某(mou)在(zai)C公(gong)(gong)(gong)司(si)(si)(si)引入戰略投資、開(kai)展投資等(deng)(deng)重大決策事項上均向趙(zhao)(zhao)(zhao)某(mou)匯報，并(bing)經其同意(yi)后才(cai)實施(shi)。這表(biao)明，在(zai)錢(qian)某(mou)的(de)協助下，趙(zhao)(zhao)(zhao)某(mou)穿(chuan)透行(xing)使了(le)表(biao)決權、知情(qing)權等(deng)(deng)股東權利(li)，實現了(le)對(dui)錢(qian)某(mou)所(suo)送(song)(song)(song)C公(gong)(gong)(gong)司(si)(si)(si)股份(fen)實際控(kong)制。由此可見(jian)，趙(zhao)(zhao)(zhao)某(mou)已(yi)收(shou)到并(bing)實際控(kong)制了(le)錢(qian)某(mou)所(suo)送(song)(song)(song)干股，成立受(shou)賄既遂。

　　實踐中(zhong)，對于(yu)通過“夾(jia)層”公(gong)司收受干(gan)股(gu)(gu)(gu)的(de)(de)，盡管(guan)完(wan)成股(gu)(gu)(gu)權(quan)轉讓(rang)或者股(gu)(gu)(gu)權(quan)轉讓(rang)登記，但仍(reng)需(xu)要(yao)考察受賄(hui)人(ren)是(shi)否穿(chuan)透行(xing)(xing)使股(gu)(gu)(gu)東(dong)權(quan)利、參與股(gu)(gu)(gu)東(dong)分紅(hong)以及行(xing)(xing)賄(hui)人(ren)是(shi)否配合受賄(hui)人(ren)控(kong)制(zhi)收受的(de)(de)干(gan)股(gu)(gu)(gu)等(deng)方面因素，綜(zong)合研判受賄(hui)人(ren)對所收受干(gan)股(gu)(gu)(gu)的(de)(de)實際控(kong)制(zhi)力，繼而準確(que)判斷犯罪形態。

　　（陳(chen)錦州 作者單位：中央紀委國(guo)家(jia)監委第十六審查調查室(shi)）