《关于办理受贿刑事案件适用法律若干问题的意见》第九条规定为司法实践处理受贿案件提供了明确依据,但在理解和运用中,对相关问题仍存分歧。第九条是否涵盖了所有案发后退交的行为,“及时退还或上交,不是受贿”怎样理解,对退还或上交是否“及时”怎样评判。只有综合考虑,才能正确判断行为人是否构成受贿。 Article 9 of the Opinions on Several Issues Concerning the Application of Law in Handling Criminal Cases of Bribery provides a clear basis for judicial practice in handling bribed cases. However, in the course of understanding and application, there are still differences on relevant issues. Article IX covers all the acts of the withdrawal after the incident, “promptly returned or turned over, not bribery ” how to understand whether the return or turn in “timely ” how to judge. Only by comprehensive consideration can we correctly judge whether the perpetrator constitutes a bribe.