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17:45:49","职务犯罪案件，退赃之前先把违纪所得、违法所得和罚金分清","\u002Fuploads\u002F2026\u002F10\u002F23\u002F5d250933-1689-4508-9e54-6c428154019a.jpg","\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Ch2 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">摘要\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">职务犯罪案件里，家属容易被一笔钱问住：监委让退的那些钱，到底算什么。这个问题答不清，后面每一步都会跟着错。实际上这里至少有三笔性质完全不同的钱：违纪所得、违法所得、罚金。三笔钱的处理主体不一样，依据不一样，发生的时间不一样，能拿到的凭证也不一样。违纪所得由党组织收缴，违法所得由监察机关没收、追缴或者责令退赔，涉嫌犯罪的部分随案移送、最终由法院判决追缴，罚金则是法院判决之后才产生的刑罚。把这四件事混成一件事，常见的后果是钱交了、凭证没留、退赃没被认定、罚金还另算一笔。这篇把三笔钱的边界逐条拆开，也说清退赃之前必须问明白的四个问题。三笔钱各归各的口袋，是退赃之前最基本的功课。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">一、违纪所得、违法所得、罚金，分属三套处理机制\u003C\u002Fspan>\u003C\u002Fh2>\u003Ch3 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">（一）违纪所得：党组织收缴，走的是党纪处分\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">违纪所得指党员因违反党的纪律取得的经济利益。《中国共产党纪律处分条例》第四十三条规定，对于违纪行为所获得的经济利益，应当收缴或者责令退赔；对于主动上交的违纪所得，应当予以接收，并按照规定收缴或者返还有关单位、个人。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">这里有一个容易踩的坑。违纪所得的处理条款，在 2023 年 12 月修订时位置发生过移动，2024 年 1 月 1 日施行的现行版本是第四十三条。网上大量文章包括一些律所官网仍沿用修订前的条号，直接抄过来就是错的。本文一律按现行版本写。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">范围上，违纪所得不限于直接收到的钱物，还包括这些钱物产生的孳息，比如把收来的礼金拿去投资、放贷获得的收益，同样在收缴之列。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">还要注意适用对象：这一条只针对党员。不是党员的，走政务处分和监察处置那一套。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">收缴与责令退赔是两种方式。财物还在的，收缴；已经挥霍、灭失或者转给他人的，按价值责令退赔。两种都不影响刑事层面的处理。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">（二）违法所得：没到刑事的由监委处置，到了刑事的随案移送法院\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">违法所得这一层，比多数家属理解的复杂，因为它实际上是两段。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">第一段在监察环节。《中华人民共和国监察法》第五十三条规定，监察机关经调查，对违法取得的财物，依法予以没收、追缴或者责令退赔；对涉嫌犯罪取得的财物，应当随案移送人民检察院。《中华人民共和国公职人员政务处分法》第二十五条第一款作了同样的安排，由监察机关没收、追缴或者责令退赔，属于国家财产或者不应当退还以及无法退还的，上缴国库。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">这里有三个动词，含义不一样。没收针对的是违禁品和用于违法行为的本人财物；追缴针对的是还存在的违法所得；责令退赔针对的是已经花掉、转走、灭失的部分，按价值赔。家属在文书上看到的是哪一个词，对应的义务就不一样。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">第二段在刑事环节。《中华人民共和国刑法》第六十四条规定，犯罪分子违法所得的一切财物，应当予以追缴或者责令退赔；对被害人的合法财产，应当及时返还。受贿案件没有被害人，所以这一笔最终是上缴国库。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">两段合起来看，涉嫌犯罪的那部分钱，监察机关是随案移送，不是自己处理完毕。最终怎么追缴、追缴多少，由法院判决确定。家属常有一个误解，以为钱交给监委、拿了收据，这件事就算了结。没有。刑事判决里还会再写一次追缴。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">（三）罚金：法院判决，判决生效之后才产生\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">罚金是刑罚，不是退钱。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">《中华人民共和国刑法》第五十二条规定，判处罚金应当根据犯罪情节决定罚金数额。《中华人民共和国刑法》第五十三条规定缴纳方式：在判决指定的期限内一次或者分期缴纳，期满不缴纳的强制缴纳，不能全部缴纳的，法院在任何时候发现被执行人有可执行的财产应当随时追缴；因遭遇不能抗拒的灾祸等原因缴纳确实有困难的，经法院裁定可以延期缴纳、酌情减少或者免除。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">受贿罪的罚金有专门依据。《中华人民共和国刑法》第三百八十六条规定，对犯受贿罪的，根据受贿所得数额及情节，依照第三百八十三条的规定处罚。而第三百八十三条的三个量刑档次，第一档和第二档都是并处罚金，第三档是并处罚金或者没收财产。也就是说，受贿罪只要定罪，罚金基本是必选项，不是可选项。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">实务中还有一层，家属往往到开庭才知道：罚金与自由刑之间存在搭配关系。法院在一个幅度内可以作出选择，财产刑往上走，自由刑往下压。这不是法律规定，是量刑实践中的常见做法，也解释了为什么有的案件罚金高一些、刑期低一些。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">（四）违纪所得、违法所得、罚金在四个地方不一样\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">把这四件事记住，三者的边界就清楚了。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 1. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">谁收：违纪所得由党组织收缴；职务违法所得由监察机关没收、追缴或者责令退赔；涉嫌犯罪所得随案移送，由法院判决追缴；罚金由法院判决并执行。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 2. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">凭什么：党纪处分决定、监察处置决定、刑事判决书，三份文书各自独立。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 3. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">什么时点：违纪所得在审查调查阶段就可能处理；违法所得在留置期间可以主动上交；罚金只在判决生效后产生。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 4. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">给什么凭证：党纪层面是收缴凭证，监察层面是《主动上交财物登记表》或者专用账户缴款凭证，刑事层面是罚金票据。三张纸不能互相替代。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">二、退赃之前要问清四件事：名目、账户、时点、来源\u003C\u002Fspan>\u003C\u002Fh2>\u003Ch3 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">（一）退的钱按什么性质入账\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">同一笔钱，写成违纪、写成职务违法、写成涉嫌犯罪，处理方式和后果完全不同。所以家属在接到退钱通知时，第一个要问的不是交多少，而是这笔钱按什么性质交、依据哪一条。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">现实中的情况是，通知往往只有一句话，说把收的钱退回来。这时候如果家属不追问，很容易把性质不同的几笔钱合成一笔交上去，凭证上也只写一个总数。等到审查起诉阶段再想拆开，就难了。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">（二）交到哪个账户，拿什么凭证\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">《中华人民共和国监察法实施条例》第一百六十五条规定，在立案调查之前，对监察对象及相关人员主动上交的涉案财物，经审批可以接收；接收时应当由二名以上调查人员会同持有人和见证人清点核对，当场填写《主动上交财物登记表》，调查人员、持有人和见证人均应签名或者盖章。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">《中华人民共和国监察法实施条例》第一百六十条又规定，对于涉案款项，应当在采取措施后十五日以内存入监察机关指定的专用账户。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">这两条给家属的提示很具体：钱只能进指定账户，不能交给个人；交的时候必须有登记表或者缴款凭证，并且自己留一份。登记表上最好能体现每一笔的对应关系，哪一笔对应什么事由，不要只写一个合计金额。实践中出现过家属把钱交给中间人、最后没有任何书面记录的情况，这笔钱在案卷里就不存在，退赃自然无从认定。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">（三）交出去的钱将来算不算退赃\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">这一问最难，也最值钱。关键在时点。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">《中华人民共和国刑法》第三百八十三条第三款规定，犯第一款罪，在提起公诉前如实供述自己罪行、真诚悔罪、积极退赃，避免、减少损害结果的发生，有第一项规定情形的，可以从轻、减轻或者免除处罚；有第二项、第三项规定情形的，可以从轻处罚。这一款把时间点写得很明确：提起公诉之前。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">过了这个点再退，钱退的还是那笔钱，但法律上的依据从这一款的法定情节退到酌定情节。量刑指导意见对退赃退赔另有一档从宽幅度，那是酌定层面的事，和第二款的法定从宽不是同一个分量。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">这里还要区分两个动作。退还和退赃不是一回事。《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》第九条规定，国家工作人员收受请托人财物后及时退还或者上交的，不是受贿。这是退得早，行为本身不构成犯罪。而犯罪成立之后的退钱，才是退赃，只解决量刑。两件事在同一条时间轴上，但性质隔着一条线。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">（四）家里的钱从哪里来\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">三条红线：不借高利贷，不动用已经被查封冻结的财物，不由案件相关人员代付。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">退赃的钱来源不干净，会变成新的问题。用涉案资金去退赃，等于左手倒右手，办案机关一查资金流向就清楚；由行贿人或者其他涉案人员垫付，可能被理解为利益输送的延续；借高利贷退赃，往后罚金缴不上，执行阶段更被动。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">三、把违纪所得、违法所得、罚金混着交的三种后果\u003C\u002Fspan>\u003C\u002Fh2>\u003Ch3 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">（一）把违法所得当违纪所得上交，从宽幅度可能落空\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">党纪层面对主动上交违纪所得可以从轻或者减轻处分，这是党纪的处理逻辑。但刑事层面判断退赃，看的是有没有退缴违法所得、有没有挽回损失，看的是对应的凭证和数额，不看交过钱这个动作本身。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">两套逻辑不能互相顶替。家属按违纪的名义交了钱，刑事阶段主张退赃，可能拿不出对应的凭证。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">（二）把违纪所得当违法所得退，可能把犯罪数额抬高\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">违纪所得不计入犯罪数额。把违纪的钱一起当作退赃交进去，容易在案卷里形成一种印象，好像这部分也认了。数额一旦被抬高，量刑档次可能跟着换。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">正确的做法是分笔对应：哪几笔是违纪，哪几笔是职务违法，哪几笔涉嫌犯罪，各交各的，各有各的凭证。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">（三）罚金与退赃不能相互抵扣，预算要分开做\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">这是家属容易算错的一笔账。退了赃不等于不用交罚金，两者性质不同，没有相互抵扣的关系。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">做预算时要把两笔钱分开列：退赃一笔，罚金一笔。罚金数额按《中华人民共和国刑法》第五十二条根据犯罪情节确定，实务中与涉案数额、退赃情况、缴纳能力都有关，但不会因为退赃而免除。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">如果已经交错了怎么办。凭证还在、金额能对应的，办法是请律师在审查起诉阶段向检察机关出具书面说明，把每一笔款项的来源、性质、凭证逐项列清，请求在起诉书中分别列明。监察法第五十三条本身就区分了违法取得的财物和涉嫌犯罪取得的财物，说明这件事在制度上是分得开的，前期混着交，后面仍有机会拆回来，只是要付更多沟通成本。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">四、两个案例\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">四十万认定及时退还，退缴与罚金各走各的。某市公安局原副局长 L 某某被控受贿，其中一笔四十万元存在争议。卓安律师团队在辩护中指出，这笔钱属于收受后及时退还，依照《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》第九条，不应认定为受贿。法院采纳了这部分意见，该笔款项被认定为及时退还。最终一审以受贿罪判处有期徒刑三年六个月，并处罚金二十万元，同时退缴全部违法所得五十万元。这个案子里，四十万是退还不构成犯罪，五十万是退赃，二十万是罚金，三个数字走了三条不同的路。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">退赃七百余万，另判罚金一百万。某建筑公司项目经理 C 某被控贪污五百余万元、受贿二百余万元。卓安律师团队介入后推动全额退赃七百余万元，同时处理被查封的四套房产和一个被冻结的证券账户，家属同意变卖账户内股票提前预缴罚金。庭审中律师把财产刑作为重点，法院最终以较高财产刑幅度对应最低自由刑幅度，数罪并罚判处有期徒刑十年三个月，并处罚金一百万元。这个案子直接说明一件事：退赃和罚金是两笔账，退得再干净，罚金还要另算。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">两个案子放在一起看，家属要做的不是把钱凑齐一次交完，而是把每一笔钱对应到它该去的那个口袋。口袋对了，凭证才立得住，量刑时也才拿得出手。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2 style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">五、涉及的法律依据\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 1. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">《中国共产党纪律处分条例》第四十三条 违纪所得收缴或者责令退赔，主动上交的予以接收\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 2. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">《中华人民共和国监察法》第五十三条 违法取得财物没收、追缴或者责令退赔，涉嫌犯罪财物随案移送\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 3. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">《中华人民共和国公职人员政务处分法》第二十五条 监察机关对违法取得财物的处置\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 4. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">《中华人民共和国刑法》第六十四条 违法所得追缴或者责令退赔\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 5. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">《中华人民共和国刑法》第五十二条、第五十三条 罚金数额的确定与缴纳、减免\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 6. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">《中华人民共和国刑法》第三百八十三条第三款、第三百八十六条 提起公诉前积极退赃的从宽，受贿罪依照贪污罪档次处罚\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 7. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">《中华人民共和国监察法实施条例》第一百六十条 涉案款项十五日内存入指定专用账户\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 8. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">《中华人民共和国监察法实施条例》第一百六十五条 立案前主动上交，填写《主动上交财物登记表》\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"font-family: 微软雅黑;\"> 9. \u003C\u002Fspan>\u003Cspan style=\"color: rgb(51, 51, 51);\">《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》第九条 收受财物后及时退还或者上交的不是受贿\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: left;\">\u003Cspan style=\"color: rgb(51, 51, 51);\">卓安（重庆）律师事务所主任  吴亮\u003C\u002Fspan>\u003C\u002Fp>","2026-10-24 15:43:45",{"id":43,"createdAt":27,"updatedAt":27,"deleted":31,"code":412,"name":413,"icon":414,"sort":43,"status":6,"seoTitle":10,"seoDescription":10,"seoKeywords":10},"professional","罪名分类","\u002Fuploads\u002F2026\u002F07\u002F14\u002F8cfc49d7-c529-46c5-a6f1-d03a37047b2b.png",{"title":416,"description":417,"keywords":32,"canonical":418,"image":408,"jsonLd":419},"职务犯罪案件，退赃之前先把违纪所得、违法所得和罚金分清 - 罪名分类 | 四川卓安律师事务所","摘要 职务犯罪案件里，家属容易被一笔钱问住：监委让退的那些钱，到底算什么。这个问题答不清，后面每一步都会跟着错。实际上这里至少有三笔性质完全不同的钱：违纪所得、违法所得、罚金。三笔钱的处理主体不一样，依据不一样，发生的时间不一样，能拿到的凭证也不一样。违纪所得由党组织收缴，违法所得由监察机关没收、追缴或者责令退赔，涉嫌","https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002Fprofessional\u002F990",[420],{"@context":361,"@graph":421},[422,429],{"@type":423,"@id":418,"url":418,"headline":407,"description":417,"datePublished":424,"dateModified":425,"author":426,"publisher":427,"articleSection":413,"inLanguage":366,"image":428},"Article","2026-10-24T15:43:45+08:00","2026-10-23T17:45:49+08:00",{"@id":368},{"@id":368},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fuploads\u002F2026\u002F10\u002F23\u002F5d250933-1689-4508-9e54-6c428154019a.jpg",{"@type":430,"itemListElement":431},"BreadcrumbList",[432,435,437],{"@type":433,"position":6,"name":434,"item":358},"ListItem","首页",{"@type":433,"position":38,"name":413,"item":436},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002Fprofessional",{"@type":433,"position":35,"name":407,"item":418}]