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台湾地区剥夺犯罪所得制度除了罚金刑之外,主要包括没收、追征、追缴与抵偿等四种方式。其中,没收主要规定在“刑法”总则与“洗钱防制法”中,追征、追缴与抵偿规定于“刑法”与“贪污治罪条例”等刑事特别法中。由于相关规定内容陈旧,架构复杂,台湾地区正谋求相关立法补救。理论学说和实务方面也展开相关讨论。在与大陆的司法互助方面,亦缺乏相关针对性规定,有待进一步完善。
Taiwan’s deprivation of crime income system in addition to fine, including confiscation, chase, recovery and compensation in four ways. Among them, the main provisions of confiscation in “Criminal Law ” General and “Money Laundering Prevention Law ”, chase, recover and offset in the “criminal law ” and “corruption regulations” and other criminal special laws. Due to the obsolete and complicated structure of the relevant provisions, Taiwan is seeking relevant legislative remedies. Theoretical theory and practice are also related discussions. In the aspect of mutual legal assistance with the mainland, there is also a lack of relevant provisions to be further improved.