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最高人民法院《关于审理挪用公款案件具体应用法律若干问题的解释》(以下简称《司法解释》)第7条规定:“因挪用公款索取、收受贿赂构成犯罪的,依照数罪并罚的规定处罚。”但无论在理论界还是实务界,对因挪用公款而索取、收受贿赂构成犯罪的刑法处断,存在颇多争议。司法实践中,既有按照司法解释的规定,一律实行数罪并罚的,也有择一罪处断的;在理论界,有观点认为,对于行为人挪用公款给他人使用,并索取或者非法收
Article 7 of the Interpretation of the Supreme People’s Court on Several Issues Concerning the Specific Application of Law in the Trial of Cases of Embezzlement of Public Funds (hereinafter referred to as “judicial interpretation”) stipulates: “Where a bribe is accepted or taken as a crime because of appropriation of public funds, Punishments. ”However, there is much controversy over both the theoretical and the substantive circles, where the criminal law of accepting and accepting bribes constitutes a crime is punished. In judicial practice, both in accordance with the provisions of the judicial interpretation, all crimes should be punished simultaneously, but also choose one offended; in theorists, there is a view that the perpetrators embezzle public funds for others to use and obtain or illegal income