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“两高”关于受贿罪的司法解释规定了收受财物后及时退交行为和受贿罪认定的问题,但解释的适用范围存在广义说和狭义说的对立,分歧在于是否可以包容具有受贿故意的情形,这也表明了将解释内容视为注意规定还是拟制规定的对立。结合近期司法解释中所反映出的“犯罪既遂后也存在出罪”的精神,认定解释内容为注意规定,同“基本结论”并不冲突;结合认罪认罚从宽制度精神,以及将解释内容进行有利于被告人的推定,适用于其他类型受贿案件的必要性,也应当认定解释内容为注意规定。解释内容不仅是阻却受贿罪的事由,也是阻却其他犯罪的事由。
Judicial interpretation of the crime of accepting bribes stipulates the issue of timely withdrawal of property after acceptance of property and the issue of accepting bribes but the scope of application of the explanation exists in the broad sense and in the narrow sense. The difference lies in whether or not bribery can be tolerated This also shows the opposition to interpreting content as a matter of caution or fiction. Combined with the recent judicial interpretation of the “crime after the completion of the crime also exists,” the spirit that the contents of the explanation for the attention to the provisions of the “basic conclusions” do not conflict with the recognition of punitive and punitive judgments from the spirit of the lenient system, and Explain the contents of the presumed favorable to the defendant, apply to the necessity of other types of bribery cases, should also be interpreted as the content of the notice of the provisions. Explaining the content is not only a deterrent to the crime of taking bribes, but also to prevent other causes of crime.