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21:04:11",11,"机关退休后，企业给顾问费能收吗？","\u002Fuploads\u002F2026\u002F10\u002F26\u002F93f7b7d9-7d61-47bd-b64e-6b9450ba75d0.png","\u003Cp style=\"text-align: justify;\">\u003Cstrong>【摘要】\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">从机关退休后，曾经帮过的企业提出支付顾问费，先不要答应。能否收取，要同时查清退休后的任职取酬限制，以及这笔钱究竟购买什么。确有服务、签了合同、依法纳税，都不能单独证明可以收钱。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">现行规则与官方案例显示，真实工作报酬可能涉及违规兼职取酬；兑现退休前约好的回报，可能构成受贿；退休后收钱替企业找原同事办事，还要审查利用影响力受贿风险。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">这笔钱是否与退休前的审批、协调有关？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">顾问工作是否真实，收费与实际服务是否相称？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">尚未收款、已经收款或者接到谈话通知，分别该做什么？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">先把退休时间、原岗位、过去帮过的事项、顾问工作及付款安排列清，再决定是否接受聘任、如何处理款项；必要时在收款前取得专业法律评估。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1 style=\"text-align: justify;\">\u003Cstrong>一、企业为什么愿意付这笔顾问费\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">先查能不能受聘取酬，再查付款原因。企业过去与自己有业务往来，需要认真核对，不能仅凭这层关系认定受贿。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">“以前我在机关时帮企业协调过项目。现在退休了，老板说想请我当顾问，按月付钱。我确实懂业务，这钱能不能收？”判断这个问题，不能停在“已经退休”和“有顾问合同”上。要把退休前后的事情接起来看：以前怎样帮过企业，什么时候谈到报酬，退休后具体做什么。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">《中华人民共和国公务员法》第一百零七条规定，原系领导成员、县处级以上领导职务的公务员，离职三年内；其他公务员，离职两年内，不得到与原工作业务直接相关的企业或者其他营利性组织任职，也不得从事与原工作业务直接相关的营利性活动。适用党政领导干部企业兼职规定的，还须核对审批、备案及取酬限制。\u003C\u002Fspan>\u003Csup>〔3、4〕\u003C\u002Fsup>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">因此，有真实工作也可能违规；没有在职时约好的回报，也还要查退休后有没有收钱替企业运作关系。可以先用下面的表找到需要核实的方向。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cbr>\u003C\u002Fp>\u003Ctable style=\"width: auto;\">\u003Ctbody>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"122\">企业提出的安排\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"168\">要查清的事实\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"134\">主要风险\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"164\">收款前的动作\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"122\">付费购买专业咨询\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"168\">任职取酬是否获准，服务是否真实\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"134\">可能合规，也可能违规取酬\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"164\">核对身份限制、手续与工作内容\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"122\">兑现过去答应的回报\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"168\">在职谋利与退休后给付的约定\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"134\">受贿风险\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"164\">拒绝利益回报，评估既有往来\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"122\">继续按月支付旧日好处\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"168\">退休前后是否连续收受\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"134\">受贿金额可能一并计算\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"164\">按每笔时间、缘由梳理\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"122\">付钱请原领导出面协调\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"168\">是否借原职权影响他人履职、谋取不正当利益\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"134\">利用影响力受贿风险\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"164\">不承诺利用原职权谋取不正当利益\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Ch1 style=\"text-align: justify;\">\u003Cstrong>二、同是退休后收钱 为什么处理不同\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">工作是否真实、报酬是否对应劳动，以及付款与职权之间的关系，决定审查方向。违规取酬与受贿需要分别判断。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2 style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">（一）有实际工作也不当然允许领取报酬\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">官方公开的马佩莲案评析，对两段收入作了区分：退休后在银行实际工作、薪酬与同级高管相当的144万余元，认定为违规兼职取酬；结束任职后，没有实际工作仍领取的56万余元，因属于在职谋利的回报，认定为受贿。全案以受贿罪、利用影响力受贿罪判处有期徒刑九年、罚金95万元。\u003C\u002Fspan>\u003Csup>〔8〕\u003C\u002Fsup>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">这一区分说明，真实服务与任职取酬是否合法需要分别审查；不构成受贿，也不当然允许收款。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2 style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">（二）退休前约好退休后给钱 仍可能构成受贿\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">最高人民法院、最高人民检察院《关于办理受贿刑事案件适用法律若干问题的意见》第十部分明确，在职利用职务便利为请托人谋利，约定离职后收受财物并实际收受的，以受贿论处；在职谋利、离职前后连续收受的，前后收款均计入受贿数额。\u003C\u002Fspan>\u003Csup>〔2〕\u003C\u002Fsup>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">约定不以书面合同为限，也不只看有没有说过“贿赂”两个字。退休前谈过到企业“养老”、按月“安排费用”，究竟是正常就业磋商，还是把职务帮助换成未来利益，要结合完整沟通、履职事项和实际付款判断。未发现书面约定，也不能反过来只凭“以前帮过企业”就认定犯罪。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2 style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">（三）退休后新接的协调事项 也要查风险\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">《中华人民共和国刑法》第三百八十八条之一规定，离职的国家工作人员利用原职权或者地位形成的便利条件，通过其他国家工作人员职务上的行为，为请托人谋取不正当利益，索取或者收受财物，达到法定条件的，可以构成利用影响力受贿罪。\u003C\u002Fspan>\u003Csup>〔1〕\u003C\u002Fsup>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">企业若愿意付费的原因是“老领导出面有用”，就要具体查它希望影响谁、办什么、取得什么待遇。请人提前审批、优先推荐或者放宽条件，不能仅因所办项目本身允许经营，就认定没有不正当利益。普通专业咨询与借原职权影响办事，应当分别核实。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1 style=\"text-align: justify;\">\u003Cstrong>三、团队案例 区分劳务报酬与受贿款\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">一笔款项被叫作劳务费，不足以证明合法；涉嫌受贿，也需要逐项核实哪些收入具有真实服务基础。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">成安律师团队办理的成都某三甲医院呼吸科主任受贿案，涉及合法劳务报酬与受贿款的区分。团队围绕这一性质问题开展辩护，最终当事人获缓刑判决。\u003C\u002Fspan>\u003Csup>〔9〕\u003C\u002Fsup>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">对机关退休人员，借鉴款项性质的区分方法，还须另行核对退休任职与取酬规定。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">把这项审查提前到签约前，咨询就有具体任务：拟付费用对应哪些工作，真实服务与过去职务帮助有没有混在一起，企业是否另外提出关系协调要求。已存在不同性质款项的，应分别核对事实和付款依据，不把全部收入笼统写成顾问费，也不因做过少量工作便将全部收款解释为劳动报酬。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1 style=\"text-align: justify;\">\u003Cstrong>四、决定这笔顾问费性质的四项核对\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">将“老板想请我”拆成在职事项、报酬约定、实际服务和资金支付。每个判断都要找到当时形成的材料。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2 style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">（一）核对以前帮过什么 何时谈到报酬\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">把自己原来的审批、监管、协调职责，与企业请托事项逐一对应。过去依法办过项目，不等于后来收取回报就合法；企业曾受过帮助，也不等于双方必然存在权钱交易。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">需要比对当时的申请、办理记录与能够合法取得的完整沟通，查明谁先提出聘任或付款、当时如何回应。不要只截取退休后签合同的日期。依据是《中华人民共和国刑法》第三百八十五条及前述《意见》第十部分。\u003C\u002Fspan>\u003Csup>〔1、2〕\u003C\u002Fsup>\u003C\u002Fp>\u003Ch2 style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">（二）核对企业购买的是专业服务还是关系协调\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">先写清工作本身：做过哪些咨询、形成什么成果、交付给谁、企业怎样使用。报告、修改记录、往来邮件及会议安排，应能与合同服务期间对应。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">没有坐班不等于没有服务，偶尔出席会议也不当然证明整笔费用合理。若企业真正要求的是给原同事打招呼，应另列该事项、联系人和期望结果，审查是否存在利用原职权为其谋取不正当利益的事实。\u003C\u002Fspan>\u003Csup>〔1〕\u003C\u002Fsup>\u003C\u002Fp>\u003Ch2 style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">（三）核对收费依据与每笔款项的真实用途\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">收费多少、为什么按这个标准支付，需结合服务难度、工作量、同类收费及形成过程解释。合同、发票和完税凭证可以说明付款形式，不能独立证明不存在利益输送。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">对一次性“感谢费”、长期固定报酬及据实报销分别列账，查清有无真实对应事项；明显不相称的报酬应重点核实，但不能未经分析就机械地把全部款项或者某个差额认定为受贿数额。监察调查依法应当收集有无违法犯罪及情节轻重的证据。\u003C\u002Fspan>\u003Csup>〔6〕\u003C\u002Fsup>\u003C\u002Fp>\u003Ch2 style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">（四）核对自己是否有资格接受这项聘任和报酬\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">带着退休批准时间、原职务职责、企业业务范围及拟任岗位，向原单位组织人事部门核对适用规定。对适用中组发〔2013〕18号文件的党政领导干部，三年后到企业兼职、任职仍有报告、审批和备案要求；按规定经批准在企业兼职的，不得领取薪酬、奖金、津贴等报酬。\u003C\u002Fspan>\u003Csup>〔4〕\u003C\u002Fsup>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">“不签劳动合同”“只挂顾问名称”“通过别的公司付费”，都不能替代对实际聘任关系和业务联系的核查。对党员，退休后违规接受相关聘用或从事相关营利活动，还可能适用《中国共产党纪律处分条例》第一百零五条。\u003C\u002Fspan>\u003Csup>〔5〕\u003C\u002Fsup>\u003C\u002Fp>\u003Ch1 style=\"text-align: justify;\">\u003Cstrong>五、现在怎么做 要看钱有没有收\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">尚未收款时，先停止作出取酬承诺；已经收款时，及时纠正不当收受，保留完整事实；接到调查通知后，如实说明并按程序处理。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2 style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">（一）还没有收款 先把拟聘事项写清\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">请企业明确工作内容、服务成果、收费依据和付款安排，先核对任职取酬限制。确认存在以往职务回报或者购买原职权影响的安排，应拒绝接受。确有合法服务需求的，也应在身份和手续允许的范围内确定工作边界。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">有风险的旧安排，不能靠补写一份新合同变成正常咨询。真正需要调整后续合作的，应如实记录调整时间、原因和内容，不倒签文件，不把尚未开展的工作记作已经完成。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2 style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">（二）钱已经到账 及时处理并保留凭证\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">对明确不应收取的财物，应及时拒收、退还或者上交，保留到账、知悉、拒绝及处理的时间和记录。涉嫌职务犯罪的，还须结合收款初衷、退交原因及案件状态评估法律后果；已经进入调查或款项受到查封、冻结等控制的，应如实说明并依程序处理。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">《意见》第九部分区分了及时退还、上交与为掩饰犯罪而退交。已经形成受贿的，不能通过私下退款自动消除刑事责任。切勿要求企业删账、重开发票或签署虚假的“从未付款”说明。\u003C\u002Fspan>\u003Csup>〔2〕\u003C\u002Fsup>\u003C\u002Fp>\u003Ch2 style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">（三）接到谈话通知 先整理亲历事实\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">核实通知机关、谈话事项和时间，围绕过去具体帮过什么、报酬何时提出、退休后做过什么、各笔款项如何处置，分别说明。记不准的如实说明记忆边界，不迎合“既然退休就都合法”或“凡是顾问费都是受贿”的笼统判断。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">退休不妨碍依法调查退休前的职务问题，也不当然排除留置。《中华人民共和国监察法》第二十四条要求涉嫌严重职务违法或者职务犯罪、已掌握部分事实及证据、仍有重要问题待查，并具备案情重大复杂或者可能妨碍调查等法定情形，经审批方可留置。谈话本身不等于必然留置。\u003C\u002Fspan>\u003Csup>〔6〕\u003C\u002Fsup>\u003C\u002Fp>\u003Ch2 style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">（四）可以现在找律师 成都咨询应准备什么\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">可以在签约、收款或谈话前取得法律咨询。本人和家属先准备一份退休前后时间线，附拟聘合同、原有沟通、相关付款及真实服务材料；没有合法持有的机关内部文件，列明线索即可，不擅自调取。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">在成都，可向由成安律师领衔的卓安刑事风控委员会咨询，重点评估能否接受聘任取酬、款项与在职事项的联系，以及已经收款后的纠正路径。监察阶段的服务主要是合法风险咨询、材料整理及家属事项支持；不能将刑事侦查阶段的会见、阅卷制度直接套用。移送检察机关审查起诉后，再依法开展辩护、会见和阅卷工作。\u003C\u002Fspan>\u003Csup>〔6、7〕\u003C\u002Fsup>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">先将顾问工作与退休前办理的事项分开列明，核对后再作收款决定。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1 style=\"text-align: justify;\">\u003Cstrong>附 卓安在本问题上的服务积累\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">服务积累：卓安长期办理职务犯罪、经济犯罪案件，将报酬性质识别、资金核对及证据审查经验用于收款前评估与危机处置。相关团队案件涉及合法劳务报酬与受贿款的区分。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">卓安刑事风控委员会：由成安律师领衔，公职人员风控部与专项风控部围绕履职风险和突发危机开展工作。本题可重点核对退休任职取酬限制、顾问服务的真实性及与旧日履职的联系，形成与实际阶段相适应的处理建议。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1 style=\"text-align: justify;\">\u003Cstrong>条文与案例来源\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔1〕《中华人民共和国刑法》第三百八十五条、第三百八十八条之一。国家税务总局政策法规库现行全文。\u003C\u002Fspan>官方文本\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔2〕最高人民法院、最高人民检察院《关于办理受贿刑事案件适用法律若干问题的意见》，法发〔2007〕22号，2007年7月8日印发，第九、十部分。\u003C\u002Fspan>官方文本\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔3〕《中华人民共和国公务员法》，2018年修订，第一百零七条。\u003C\u002Fspan>官方文本\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔4〕中共中央组织部《关于进一步规范党政领导干部在企业兼职（任职）问题的意见》，中组发〔2013〕18号，2013年10月19日，第二至四部分。\u003C\u002Fspan>官方公开文本\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔5〕《中国共产党纪律处分条例》，2023年修订，第一百零五条。\u003C\u002Fspan>官方文本\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔6〕《中华人民共和国监察法》，2024年修正、2025年6月1日起施行相关修改，第二十四条、第四十三条、第五十条。\u003C\u002Fspan>官方文本\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔7〕《中华人民共和国刑事诉讼法》，2018年修正，第三十四条、第三十九条、第四十条。\u003C\u002Fspan>官方文本\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔8〕《退休后多次取酬为何定性不同 从浙江省嘉善县人大常委会原副主任马佩莲案说起》，中国纪检监察报；中央纪委国家监委驻应急管理部纪检监察组网站2022年5月16日转载。属官方案例评析。\u003C\u002Fspan>公开评析\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔9〕成安律师团队授权脱敏案例：成都某三甲医院呼吸科主任受贿案。服务积累与委员会信息采用经授权的团队对外口径。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1 style=\"text-align: justify;\">\u003Cstrong>免责声明\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">本文仅供参考，不构成针对任何具体案件的正式法律意见，也不构成案件结果承诺。团队案例已作必要脱敏处理，具体事实和处理结果以相应完整资料为准。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">专注刑事，更专注人的价值——卓安律师事务所24小时刑事急救电话：18884125005\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-indent: 32pt; text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">地址：四川省成都市高新区(武侯区桂溪街道)天府二街138号蜀都中心1期1号楼19楼\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>","2026-10-26 21:03:48",{"id":408,"createdAt":414,"updatedAt":414,"deleted":31,"code":415,"name":416,"icon":32,"sort":119,"status":6,"seoTitle":32,"seoDescription":32,"seoKeywords":32},"2026-10-21 17:06:00","CA","成安博士专栏",{"title":418,"description":419,"keywords":32,"canonical":420,"image":410,"jsonLd":421},"机关退休后，企业给顾问费能收吗？ - 成安博士专栏 | 四川卓安律师事务所","【摘要】 【核心结论】 从机关退休后，曾经帮过的企业提出支付顾问费，先不要答应。能否收取，要同时查清退休后的任职取酬限制，以及这笔钱究竟购买什么。确有服务、签了合同、依法纳税，都不能单独证明可以收钱。 现行规则与官方案例显示，真实工作报酬可能涉及违规兼职取酬；兑现退休前约好的回报，可能构成受贿；退休后收钱替企业找原同事","https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002FCA\u002F1083",[422],{"@context":362,"@graph":423},[424,431],{"@type":425,"@id":420,"url":420,"headline":409,"description":419,"datePublished":426,"dateModified":427,"author":428,"publisher":429,"articleSection":416,"inLanguage":367,"image":430},"Article","2026-10-26T21:03:48+08:00","2026-10-26T21:04:11+08:00",{"@id":369},{"@id":369},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fuploads\u002F2026\u002F10\u002F26\u002F93f7b7d9-7d61-47bd-b64e-6b9450ba75d0.png",{"@type":432,"itemListElement":433},"BreadcrumbList",[434,437,439],{"@type":435,"position":6,"name":436,"item":359},"ListItem","首页",{"@type":435,"position":38,"name":416,"item":438},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002FCA",{"@type":435,"position":35,"name":409,"item":420}]