摘要： 对数人共同违法所得的财物如何没收,学术界主要存在连带责任说、独立责任说、共犯违法所得处理作用力说、共同退缴责任论的争议。未体系化的独立责任说未能充分反驳批判观点,并且未指出实际获利方式,其他观点均主要存在或不解没收共犯人违法所得的规范性质及其适用要求,或误解共同侵权损害连带责任的规范性质及其适用范围等问题。没收共犯人违法所得属于不当利益平衡措施,应坚持实质的客观获利说展开没收,共犯人仅应就自身实际获利承担责任,因为没收共犯人违法所得不属于共同侵权损害赔偿措施,并且保护被害人损失与实现特殊预防目的不应借助没收共犯人违法所得来实现,实质的客观获利说还符合刑民间法秩序统一性要求。规范适用上须实质识别共犯人的实际获利数额,既不能将其他共犯人的违法所得或所谓作用于共犯团体违法所得获取所对应的责任份额作为自身违法所得,也不能在无法甄别各共犯人实际获利数额下转采连带责任说,可借助没收违法所得财物估算规则计算财物分配数额。

关键词: 没收共犯人违法所得财物, 不当利益平衡措施, 共同侵权损害连带责任, 实质的客观获利说, 估算

Abstract: There is controversy in academia over how to confiscate the illegal gains jointly acquired by several individuals, mainly including the theory of joint liability, theory of independent liability, the theory of the effect on the handling of accomplices' illegal gains, and theory of joint liability for disgorgement.The unsystematic independent liability theory fails to refute the critiques and does not indicate the actual profit-making method.Other viewpoints mainly suffer from either a lack of understanding the normative nature and application requirements of confiscating the illegal gains of accomplices, or a misunderstanding of the normative nature and scope of application for joint tortfeasor liability.Confiscating the illegal gains of accomplices is a balancing measure of interests, and the substantive objective profit theory should be adhered to for carrying out confiscation.The accomplices should only bear responsibility for their own actual profits, because confiscating the illegal gains of accomplices is not a measure of joint tort damages, and protecting the losses of victims and achieving special prevention purposes should not rely on confiscating the illegal gains of accomplices.The substantive objective profit theory also meets the requirements of the unity of criminal and civil law order.In the application of norms, it is necessary to substantially identify the actual amount of profits made by accomplices.It can neither treat the illegal gains of other accomplices or the corresponding share of liability for the illegal gains obtained by the group as one's own illegal gains, nor adopt the joint liability theory in the event of an inability to distinguish the actual amount of profits made by each accomplice.The distribution of property can be calculated by using the estimation rules for the confiscation of illegal gains.

Key words: Confiscation of Illegal Gains and Property of Accomplices, Balancing Measures of Improper Benefit, Joint Tortfeasor Liability, Theory of Substantial Objective Profit, Estimation