论衍生类型犯罪所得的没收规则
On the confiscation rules of the derived type of proceeds of crime

衍生类型的犯罪所得，指的是已经通过掩饰、流转，不再保持取得时的"原貌"，或者在"原貌"基础上衍生出新的财产性收益的犯罪所得。其包括替代所得、混合所得以及增值所得三种子类型。对于增值所得：若利用犯罪所得从事的投资经营活动本身具有违法性乃至犯罪性，则一律予以没收；反之，只能没收犯罪所得的直接收益。对于混合所得：如果是出于掩饰、隐瞒犯罪所得的目的把犯罪所得与合法财产相混合，则应当连同合法财产部分一并没收；反之，应当扣除其中的合法财产部分。由于原始或事后的原因导致犯罪所得的特定物没收不能时，应当替代没收犯罪人与犯罪所得价值相当的合法财产。
The derived type of proceeds of crime is the proceeds of crime that no longer maintain their "original" appearance when acquisited after being disguised or transferred,or a new property derived from the "original" proceeds of crime.It includes three subtypes:alternative income,mixed income and value-added income.For the value-added income:if the investment and business activities the offender engages using the proceeds of crime are illegal or even criminal in itself,it should all be confiscated; on the contrary,only the direct benefits of the proceeds of crime should be confiscated.For the mixed income:if the offender or a third person mixes the proceeds of crime with legitimate property for the purpose of disguising or concealing the proceeds of crime,then the mixed property should be confiscated including the legal part; on the contrary,the legal part should be deducted.When the specific proceeds of crime cannot be confiscated due to original or afterwards causes,the offender's legitimate property equivalent to the proceeds of crime should be confiscated alternatively.