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我国现行刑法对受贿罪的处罚主要是援引贪污罪的刑罚,采用“计赃论罪”的处罚形式,以数额作为定罪量刑的主要依据,但这并不符合受贿罪的本质特征,也容易造成量刑失衡。此外,作为一种“权钱交易”的行为,对受贿罪的处罚缺少罚金刑,资格刑的设置也不足,影响了受贿罪刑罚的实施效果。针对该罪刑罚规定的主要缺陷,本文提出了设置独立法定刑、完善量刑情节、增设罚金刑、合理配置资格刑、严格适用并逐步取消死刑等完善受贿罪刑罚的措施。
The punishment of bribery crime in China’s current criminal law mainly refers to the penalty of embezzlement crime and adopts the punishment form of “accounting for stolen goods”, with the amount as the main basis for the conviction and sentencing, but this does not accord with the essential characteristics of bribery crime and is also easy Cause sentencing imbalance. In addition, the punishment of accepting bribes lacks a fine penalty and the qualification penalty setting is not enough, which affects the implementation effect of the punishment of accepting bribes. In view of the main defects of the crime penalty provisions, this article puts forward measures to improve the punishment of bribery by setting up independent legal punishment, perfecting the sentencing circumstances, adding a fine, reasonable allocation of qualifying punishment, strictly applying and gradually abolishing the death penalty.