文旅行业违法所得认定问题立法研究——以《文化市场综合行政执法事项指导目录(2021年版)》为蓝本

Legislative Research on the Identification of Illegal Income in Cultural Tourism Industry—Based on the Guidance Catalogue of Comprehensive Administrative Law Enforcement Matters in Cultural Market (2021 Edition)

摘要: 作为行政处罚种类之一的没收违法所得，在新《行政处罚法》出台之前，长期处于法律内涵释义缺位状态，导致一系列执法难题。理论上产生违法所得的性质之争、违法所得的算法逻辑之争和违法所得的修法更新之争。以文旅行业为例，归纳违法所得认定的立法现状，一是规定没收违法所得与罚款并行；二是规定没收违法所得与没收非法财物等行政没收并列；三是规定不没收违法所得，另处罚款，罚款金额以违法所得为基数。提出文旅行政部门适用违法所得规定的两个执法要点，把握以“不扣除成本为原则，扣除成本为例外”的违法所得认定规则，注意区分“违法所得”与“非法财物”之间的界限。

Abstract: As one of the types of administrative punishment, the confiscation of illegal income, before the introduction of the new “Administrative Punishment Law”, has been in the absence of legal connotation and interpretation for a long time, resulting in a series of law enforcement problems. In theory, there are the dispute about the nature of illegal income, the dispute about the algorithm logic of illegal income and the dispute about the revision and updating of illegal income. Taking the cultural and tourism industry as an example, summarize the legislative status quo of illegal income identification, one is to stipulate the confiscation of illegal income and fine in parallel; second, the confiscation of illegal income and confiscation of illegal property and other administrative confiscation; third, it is stipulated that illegal income shall not be confiscated and a fine shall be imposed, and the amount of the fine shall be based on the illegal income. This paper puts forward two law enforcement points for the administrative departments of cultural tourism to apply the provisions on illegal income, grasp the rule of identifying illegal income with the principle of not deducting cost and the exception of deducting cost, and pay attention to the distinction between “illegal income” and “illegal property”.