巨额财产来源不明罪的实行行为不是拒不说明财产来源的不作为,而是拥有来源不明的巨额财产,因而属于持有型犯罪。该罪不是举证责任倒置,而是一种立法推定,是证明对象的变更。该罪的溯及力及追诉期限起算的时间节点均为结束非法敛财之日,因而离退休人员也能成立本罪。该罪只是在理论上有成立共犯的可能,但实践中难以认定。夫妻双方均为国家工作人员的,也不宜认定成立本罪的共犯,进而在来源不明财产数额的计算上适用“部分实行全部责任”原则。家属参与保管财产的,应以赃物犯罪论处。主动交代存在来源不明的巨额财产的,能够成立该罪的一般自首和特殊自首。由于我国目前尚未建立完善的财产申报制度,该罪判决生效后查明真实来源的,只要行为人已尽自己所能积极地说明了财产来源,就应当启动审判监督程序撤销原判,重新作出判决。 The practice of guilty of large-scale property with unidentified sources is not a crime of possession but a refusal to explain the omission of the source of property, but a huge amount of property of unknown origin. This sin is not an inversion of the burden of proof, but a kind of legislative presumption, which is a change of the proof object. The retrospective effect of the crime and the time since the deadline for prosecution ends the day of the illegal enrichment, so retirees can also set up the crime. The crime is only possible in theory, the formation of accomplice, but in practice it is difficult to identify. Both husband and wife are state staff and should not be found guilty of accomplishing this crime, thus applying the principle of “partial implementation of full responsibility” in the calculation of the amount of property of unknown origin. Family members involved in the custody of property, the crime should be stolen goods. Take the initiative to account for the huge amount of property with unknown sources, and establish the general surrender and special surrender of the crime. As China has not yet established a sound system of property declaration, after the entry into force of the crime to identify the true source, as long as the perpetrator has done their best to proactively explain the source of property, it should start trial supervision procedures to withdraw the original verdict, re-sentence .