掩饰、隐瞒犯罪所得、收益罪与上游犯罪审判顺序辨析
Analysis of the Order of Trial between the Crime of Covering and Disguising Criminal Earnings and Incomes and the Upstream Crime

因存在掩饰、隐瞒犯罪所得、收益罪较之上游犯罪案情简单的情况，司法实践中出现了在上游犯罪之前先行处理掩饰、隐瞒犯罪所得、收益罪的操作。但通过理论和量刑两方面，分析两罪的密切关联和先后顺序可以发现，这种颠倒审判顺序的行为在犯罪构成理论上不具有正当性，在定罪量刑上亦缺乏可操作性，更是违背了“无罪推定”“罪责刑相适应”等刑法基本原则。因此，要格外注意在法秩序统一规则下确定掩饰、隐瞒犯罪所得、收益罪的定罪量刑，通过调整司法实践操作方式，解决两罪审判顺序颠倒的现实问题。
Owing to the circumstance that the crime of covering and disguising criminal earnings and incomes is relatively simpler than the upstream crime in terms of the case situation, in judicial practice, there have emerged operations where the crime of covering and disguising criminal earnings and incomes is handled prior to the upstream crime. Nevertheless, through analyses of the close correlation and sequence of the two crimes from both theoretical and sentencing aspects, it can be discovered that such an act of reversing the trial sequence lacks legitimacy in the theory of crime constitution and is not feasible in terms of conviction and sentencing. It even violates the basic principles of criminal law such as the presumption of innocence and the principle of adaptation of crime, responsibility and punishment. Therefore, special attention should be paid to determining the conviction and sentencing of the crime of covering and disguising criminal earnings and incomes under the unified rules of the legal order, and the practical problem of reversing the trial sequence of the two crimes should be addressed by adjusting the operational methods in judicial practice.