掩饰、隐瞒犯罪所得、收益罪,自《刑法修正案(六)》实施以来,是困扰司法机关但又必须适用的重要罪名。本罪与上游犯罪的关系相当复杂,涉及到罪名成立的独立性、成立后是否有悖于罪行相一、致以及“数额较大”、“数额巨大”、“数额特别巨大”是否需要独立的规定等。 Concealment, concealment of proceeds of crime, proceeds of crime, since the “Criminal Law Amendment (VI)” since the implementation of the judicial organs are disturbing but must be applicable to the important charges. The relationship between this crime and the upriver crime is rather complicated. It relates to the independence of the conviction. Whether the crime is contrary to the crime after its establishment is particularly huge. The amount of crime is huge, the amount is huge, "Whether the need for independent provisions.