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| 文章编号：1672-3104(2014)01-0098-06 |
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海峡两岸反洗钱司法互助研究 |
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王鹏 |
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（福建江夏学院法学院，福建福州，350108） |
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| 摘 要： 海峡两岸反洗钱司法互助问题应从三个方面予以完善：对于基于洗钱犯罪特征的司法互助问题，两岸应从积极参与国际及区域性反洗钱组织并加强合作的途径予以解决；对于基于两岸反洗钱法律机制的司法互助问题，两岸应明确洗钱犯罪的刑事管辖权并建立刑事裁判互认及执行机制以服务反洗钱合作；对于基于两岸双边协议的反洗钱司法互助问题，两岸应着重发挥《海峡两岸共同打击犯罪及司法互助协议》的作用并在人员遣返、罪犯移管及洗钱罪的调查取证等方面逐步完善。 |
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| 关键词： 台湾地区；反洗钱；金融犯罪；司法互助；区际合作 |
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Research on cross-strait mutual legal assistance of anti-money laundering |
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WANG Peng |
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（School of Law, Fujian Jiangxia University, Fuzhou 350108, China） |
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| Abstract: We should improve cross-strait mutual legal assistance of anti-money laundering from three aspects. The nainland and Taiwan should actively participate in international and regional anti-money laundering organizations for solving the problem of mutual legal assistance based on the characteristics of money laundering. Both sides should ascertain criminal jurisdiction of money laundering and establish mechanism on recognition and enforcement of criminal judgments to serve the anti-money laundering cooperation for solving the problem of the legal mechanism against money laundering. Both sides should also give play to the role of “Cross-strait Joint Fight against Crime and Mutual Legal Assistance Agreement” and perfect personnel repatriated, the criminal return (transfer) and money laundering investigation gradually for solving the problem of bilateral agreement on mutual legal assistance of anti-money laundering. |
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Key words: Taiwan; anti-money laundering; financial crime; mutual legal assistance; regional cooperation |
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