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台湾近年来重大犯罪尤其经济案件仍然不断发生,检察机关乃思索查扣犯罪人不法所得和填补被害人损失的重要性;在强力查缉犯罪以外斩断获利,从根本阻绝犯罪诱因的有效作为。自2007年起,将追赃和查扣犯罪不法所得列为检察官侦查犯罪时的重点。台湾关于查扣不法犯罪所得有关的“法律”相当详细完备,实际执行上也有令人鼓舞且成功的案例,但未来期望透过专责机制的建立,进一步提高扣押、没收犯罪所得的效能。
In Taiwan in recent years, major crimes, especially economic cases, continue to occur. Procuratorial agencies are pondering the importance of seizing the wrongdoings of criminals and filling the victims’ losses. They cut off profits in addition to the strong arrest of criminals and effectively prevent crimes at all. Since 2007, it has been listed as the focus of the prosecutor’s investigation of crimes when collecting stolen goods and seizing the proceeds of crime. Taiwan’s case law relating to the investigation of unlawful criminality is quite complete and there are encouraging and successful cases of its actual implementation. In the future, however, Taiwan hopes to further increase its seizure and confiscation of the proceeds of crime through the establishment of a dedicated mechanism.