“坦白从宽,抗拒从严”是我国一项十分重要的刑事政策。但由于种种原因,在执行中却出现了“政策不兑现”问题,严重影响打击犯罪和对犯罪嫌疑人权益的保护。当务之急是解决“坦白从宽”的立法问题。“坦白从宽”立法是弥补刑法的结构性缺陷,完善从宽政策体系的需要;是从根本上解决“政策不兑现”问题,维护国家刑事政策权威的需要;是适应打击犯罪形势的发展,提高侦查效率、节约侦查资源的需要;是与拟议中的沉默权制度配套,实现打击犯罪与保障人权平衡的需要。在立法中应将悔罪态度作为影响量刑的因素之一;将坦白由量刑的酌定情况提升为法定情节;同时具有从重与从轻情节的,可以根据鼓励坦白和有利被告原则进行折抵。 “To be frank and lenient, to resist strict” is a very important criminal policy in our country. However, due to various reasons, the issue of “policy non-fulfillment” has appeared in the implementation and seriously affected the fight against crime and the protection of the rights and interests of criminal suspects. The top priority is to solve the issue of “frankly lenient” legislation. Legislation is to make up for the structural defects of the criminal law and perfect the need for a lenient policy system; to fundamentally solve the problem of “policy non-fulfillment” and to safeguard the authority of the state criminal policy; to adapt to the fight against crime The development of the situation, the enhancement of the efficiency of investigation and the need of saving resources for investigation are complemented by the proposed system of the right to silence and the need to strike a balance between the fight against crime and safeguarding human rights. In the legislation, the attitude of repentance should be taken as one of the factors that affect the sentencing; the confession should be promoted from the discretion of sentencing to the legal one; at the same time, the principle of repentance should be encouraged according to the principle of encouraging frankness and favorable defendants.