内容提要:刑法第382 条第3 款不是法律拟制,而是注意规定。一般主体与国家工作人员相勾结、伙同受贿的,成立受贿罪的共犯;国家工作人员使请托人向第三者提供贿赂时,故意接受贿赂的第三者与国家工作人员成立受贿罪的共犯;以各种形式帮助行贿或者受贿的,分别成立行贿罪或受贿罪的共犯,而非介绍贿赂罪;受贿罪的共犯人应当对所参与的共同受贿数额负责,追缴受贿所得时原则上应采取连带追征说。
关键词:受贿罪 共犯
Abstract :The third paragraph of article 382 is an attention provision , rather than a legal fiction. According to this paragraph , any general subject who conspires with a state functionary to engage in the act of accepting bribes should be regarded as joint offender in the crime of accepting bribes. A third person who intentionally accepts the entrusting person’s bribes introduced by a state functionary is the joint of fender with state functionary in such a crime. Anyone who helps the offer or acceptance of bribes in anyway commits respectively the joint crime of offering or accepting bribes , rather than the crime of introducing bribes. Joint offenders should be responsible for the money accepted in the joint bribery in which they have participated. Related recovery doctrine should be adopted in principle in the recovery of the bribed money.
