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远期信用证和备用信用证具有融资功能,不能对骗取信用证并使用的行为一概以信用证诈骗罪予以认定。成立“软条款”信用证诈骗罪的行为不仅需要符合“软条款”的形式要件,主观上还需具备非法占有的目的。此外,还应依据“软条款”与信用证所依据的基础合同是否相符来具体认定犯罪性质。《刑法》第195条第4款的兜底性规定,应予进一步明确化。
Forward credit and standby letter of credit with financing function, can not be used to cheat letters of credit and the use of behavior to be recognized by credit fraud. The act of establishing the “soft clause” letter of credit fraud not only needs to meet the formal requirements of the “soft clause”, but also has the subjective objective of illegal possession. In addition, the nature of the crime should be specifically determined on the basis of whether the “soft clause” matches the basic contract on which the credit is based. The broad provisions of article 195, paragraph 4, of the Criminal Code should be further clarified.