论单位受贿罪的认定及相关问题

单位受贿罪由于实施主体的特殊性，在实践中查获的案件很少，但是社会危害性却很大。单位非法向内部职工收取各种集资、摊派费用。国有单位如学校、企业等利用其垄断地位乱收费等行为，都可能构成单位受贿罪。司法机关对单位受贿罪的认定标准过于严苛，对单位受贿罪和受贿罪的犯罪成立数额做了相差悬殊的界定，违背法益侵害这一犯罪本质，也不符合法律面前人人平等原则。

Determination of Bribery Crime by a Unit and Its Related Problems

Crime of bribe taken by a unit is rarely cracked down in practice due to particularity of criminal subject. But the crime caused a great harm to the society. All the following acts may constitute a bribery crime by a unit, a unit illegally collecting funds and apportioning costs from internal staff, state-owned units such as schools, and businesses using monopoly position to collect illegal fees. The standard that the judicial organ holds the commission of a unit bribery crime is extremely rigorous. And the guilty sum between bribery crime by a unit and bribery crime varies considerably. This not only deviates from criminal essence of violating legal interests, but also goes against the principle of equality before the law.