ࡱ> [^XYZ  bjbjss 8PH ,|WX847Z $2 7777777:5=J7F F F 77'''F 7'F 7''3|<5pQyL!d47707v4=Z&H=$<5<5=P5F F 'F F F F F 77'F F F 7F F F F =F F F F F F F F F  : Tham lun Quy nh hnh s ha hnh vi lm giu bt hp php ca Cng c Lin hp quc v chng tham nhing v kh nng ni lut ha ca Vit Nam Tin s) Nguyn Quc Vn Vin trng Vin Chin lc v Khoa hc thanh tra Nhng bt cp c bn v l thuyt, php lut v thc tin lin quan n vn  thu hi ti sn tham nhing (THTSTN)  Vit Nam ang t ra yu cu nghin cu bc thit, ton din vi nhng cch tip cn khc nhau. Vi quan nim hnh s ha hnh vi lm giu bt hp php l gii php mnh m, tin phong nhm THTSTN. Bi vit tp trung phn tch ni dung quy nh hnh s ha hnh vi lm giu bt hp php ca Cng c ca Lin hp quc v chng tham nhing (UNCAC); tm lc v bnh lun chnh sch, php lut Vit Nam c lin quan v trnh by quan im, gii php v hnh s ha hnh vi lm giu bt hp php theo tinh thn ca UNCAC ph hp vi iu kin Vit Nam. I. Quy nh hnh s ha hnh vi lm giu bt hp php ca UNCAC 1. X l hnh s v THTS bt hp php l ch nh ht sc quan trng ca php lut quc t Nhn thc rng vic bun bn bt hp php ma tu mang li li nhun rt cao, to iu kin cho cc t chc ti phm xuyn quc gia thm nhp, lm nhim v ph hoi c cu b my Chnh ph, hot ng ti chnh v thng mi hp php, ph hoi x hi  mi cp ; quyt tm tch thu ca nhng ngi tham gia vo vic bun bn bt hp php nhng li nhun c c t nhng hot ng phm ti ca h v theo  loi b ng c tip tc hot ng phm ti  thu li nhun, Cng c Lin hp quc v chng bun bn tri php cht ma tu v cc cht hng thn c thng qua nm 1988  to ra nn tng quc t ca vn  THTS. iu 5 v tch thu ti sn ca Cng c ny quy nh cc quc gia thnh vin phi p dng nhng bin php khi cn thit  tin hnh tch thu nhng khon thu nhp c c do phm ti hoc ti sn c gi tr tng ng vi nhng thu nhp  (khon 1a);  cc c quan c thm quyn c th xc nh, ngn chn hoc thu gi cc thu nhp, ti sn, cng c hoc bt k vt g vi mc ch tch thu ti sn phm ti (khon 2). Vic nh ot ti sn sau khi thu hi cing c quy nh rng:  Nhng ti sn hoc thu nhp b tch thu theo quy nh& c bn tch thu x l theo ng lut v th tc hnh chnh ca mnh (khon 5). n thp nin 1990, khi tham nhing c xu hng vt ra khi bin gii quc gia cing l lc nhiu nc trn th gii nhn thc r hn tm quan trng ca mt c ch hp tc quc t  cng phng nga v trng pht hnh vi tham nhing. Cng c Lin Chu M v chng tham nhing c T chc cc Quc gia Chu M thng qua vo nm 1996, c hiu lc vo nm 1997 l iu c quc t u tin  cp n vn  THTSTN, tuy nhin hiu lc ca IACAC ch gii hn i vi cc quc gia Chu M. Tip , Cng c Lin hp quc v chng ti phm c t chc xuyn quc gia (TOC) c thng qua 2000, c hiu lc vo cui nm 2003 l vn kin quc t u tin ca Lin hp quc quy nh v vn  chng ti phm c t chc xuyn quc gia. TOC c hai iu khon c th v PCTN,  l iu 8 (Hnh s ha hnh vi tham nhing) v iu 9 (Nhng bin php chng tham nhing). Theo TOC, tham nhing c coi nh mt trong nhng phng thc hot ng ca ti phm c t chc, v vy, vic THTSTN cing c thc hin theo quy nh chung v thu hi ti sn c c t nhng hnh vi phm ti c t chc. Cng c ca Lin hp quc v chng tham nhing (UNCAC) c thng qua nm 2003 v c hiu lc vo ngy 14/12/2005. Tnh n nay  c 140 quc gia k kt v 178 quc gia ph chun UNCAC, trong  phn ln l cc quc gia ang pht trin. UNCAC l cng c ton cu c hiu lc php l rng buc u tin v PCTN. Mc tiu chnh ca UNCAC l  thc y, to iu kin v h tr hp tc quc t v tr gip k thut trong cng tc PCTN, k c vic thu hi ti sn tham nhing (iu 1, UNCAC). Phm vi iu chnh ca Cng c bao trm tt c cc l)nh vc ca cng tc PCTN nh cc bin php phng nga tham nhing (Chng II); hnh s ho v thc thi php lut - bao gm cc quy nh v phong to, tm gi, tch thu TSTN; quy nh v trch nhim ca php nhn, vn  bo v nhn chng v chuyn gia v nn nhn (Chng III); hp tc quc t trong pht hin, iu tra, truy t, xt x, dn  v thi hnh n i vi ti phm tham nhing (Chng IV); vn  h tr k thut v trao i thng tin (Chng IV) v cc c ch thc thi Cng c. c bit, UNCAC dnh mt chng ring v thu hi ti sn (Chng V) trong tng s 08 chng ca Cng c vi tuyn b:  Vic hon tr ti sn theo quy nh ti chng ny l nguyn tc cn bn ca Cng c, v cc quc gia thnh vin s dnh cho nhau s hp tc v tr gip ti a trong vn  ny (iu 51 UNCAC). 2. Ni dung quy nh hnh s ha hnh vi lm giu bt hp php ti UNCAC - UNCAC quy nh ti iu 20 hnh vi  Lm giu bt hp php nh sau:  Trn c s tun th hin php v cc nguyn tc c bn ca h thng php lut nc mnh, mi quc gia thnh vin s xem xt p dng cc bin php lp php v cc bin php cn thit khc nhm quy nh l ti phm, nu c thc hin mt cch c , hnh vi lm giu bt hp php, ngh)a l vic ti sn ca mt cng chc tng ng k so vi thu nhp hp php ca cng chc m cng chc ny khng gii thch c mt cch hp l v l do tng ng k nh vy . Theo hng dn lp php thc thi UNCAC, quy nh v hnh s ha hnh vi  lm giu bt hp php c nhn thc nh sau: - V ni hm quy nh: iu 20 ca UNCAC c ni hm sau: (i) hnh vi lm giu bt hp php c hiu l vic ti sn ca mt cng chc tng ng k so vi thu nhp hp php ca cng chc m cng chc ny khng gii thch c mt cch hp l v l do tng ng k nh vy; (ii) hnh vi lm giu bt hp php ca cng chc c thc hin mt cch c ; (iii) hnh vi khng gii thch c mt cch hp l v l do ti sn tng ng k nh vy c thc hin mt cch c ; (iv) quc gia thnh vin phi xem xt vic quy nh l ti phm v p dng cc bin php cn thit khc i vi hnh vi lm giu bt hp php trn c s tun th hin php v cc nguyn tc c bn ca h thng php lut nc mnh. - V ngh)a v tun th ca quc gia thnh vin: Quy nh ti iu 20 ca UCAC l quy nh mang tnh bt buc i vi quc gia thnh vin,  l, quc gia thnh vin phi xem xt  quy nh thnh ti phm hnh vi lm giu bt hp php ty thuc vo hin php v cc nguyn tc c bn ca h thng php lut quc gia. Tuy nhin, theo Hng dn lp php thc thi Cng c, mt s iu khon ca UNCAC, bao gm iu 20  cha ng trong   cc mnh  an ton vi chc nng nh mt b lc i vi nhng iu bt buc i vi cc quc gia thnh vin trong trng hp c xung t v th ch hoc nhng nguyn tc c bn, bng cch quy nh rng quc gia phi thng qua nhng bin php c th  ph hp vi hin php v cc nguyn tc c bn trong h thng php lut ca mnh . Chng III ca UNCAC, ngoi iu 20, UNCAC cing yu cu quc gia thnh vin phi hnh s ha mt s hnh vi khc ty thuc vo hin php v cc nguyn tc c bn ca h thng php lut quc gia, nh hnh vi Hi l cng chc nc ngoi hoc cng chc ca t chc quc t cng (iu 16); Li dng nh hng  trc li (iu 18); Lm dng chc nng (iu 19); Hi l trong khu vc t (iu 21); Bin th ti sn trong khu vc t (iu 22); Che giu ti sn (iu 24). - V thut ng: (i) Thut ng  Cng chc c quy nh ti iu 20 UNCAC cn c hiu thng nht nh quy nh ti iu 2 UNCAC v  S dng thut ng nh sau:  Cng chc c ngh)a l: (i) bt k ngi no gi chc v v lp php, hnh php, hnh chnh hoc t php ca mt quc gia thnh vin do c bu hay b nhim, lm vic khng thi hn hoc c thi hn, c tr lng hay khng c tr lng, bt k cp bc ca ngi ; (ii) bt k ngi no thc hin chc nng nh nc, k c cho c quan hay doanh nghip nh nc, hoc cung cp mt dch v cng, theo quy nh trong php lut quc gia ca quc gia thnh vin v c p dng trong php lut lin quan ca quc gia thnh vin ; (iii) bt k ngi no c nh ngh)a l  cng chc trong php lut quc gia ca mt quc gia thnh vin. Tuy nhin, i vi mt s bin php c th quy nh trong Chng II ca Cng c ny,  cng chc c th ngh)a l bt k ngi no thc hin chc nng nh nc hay cung cp mt dch v cng nh c nh ngh)a trong php lut quc gia ca quc gia thnh vin v c p dng trong l)nh vc php lut lin quan ca quc gia thnh vin  . (ii) Cc thut ng  Ti sn v  Ti sn do phm ti m c c quy nh ti iu 20 UNCAC cn c hiu thng nht nh quy nh ti iu 2 UNCAC v  S dng thut ng nh sau:  Ti sn c ngh)a l mi loi ti sn, c th hay khng c th, ng sn hay bt ng sn, hu hnh hay v hnh, v cc vn bn php l hay giy t chng minh quyn s hu hoc li ch i vi ti sn ;  Ti sn do phm ti m c c ngh)a l bt k ti sn bt ngun hay c c mt cch trc tip hoc gin tip thng qua vic thc hin mt ti phm . - V ni dung t tng: Quy nh ti iu 20 ca UNCAC tha nhn rng hnh vi lm giu bt hp php, m b co phi a ra gii thch hp l v vic gia tng ng k ti sn ca mnh,  mt s quc gia c th c xem l tri vi quyn c coi l v ti cho ti khi c chng minh l c ti theo php lut. Tuy nhin, im ny cing cho thy r rng khng c gi nh l c ti v vn tn ti ngh)a v chng minh trong qu trnh t tng, v qu trnh  phi chng minh c rng vic giu ln l vt xa thu nhp hp php ca mt ngi. T  n c th c coi l gi nh c th bc b. Trong trng hp , b co c th a ra gii thch hp l v ng tin cy. - V ngh)a t tng: Vic quy nh l ti phm hnh vi lm giu bt hp php  c nhiu quc gia nhn nh l rt hu ch. N gii quyt kh khn m vic truy t gp phi, khi phi chng minh c rng mt cng chc  i hoc nhn hi l trong nhng trng hp m vic giu ln ca cng chc  khng tng xng vi thu nhp hp php ca ngi  v nhn thong qua cing c th thy mt v tham nhing  c thc hin. Vic thit lp ti danh lm giu bt hp php cing  c cng nhn l mt cng c hu ch trong vic ngn chn tham nhing trong i ngi cng chc. iu 20 l mt v d in hnh v vic UNCAC yu cu cc quc gia thnh vin a ra quy nh v cc ti phm hnh s nhm iu chnh cc hnh vi tham nhing, trong phm vi m cc ti phm ny cha c php lut quc gia quy nh. im mi ca UNCAC l n khng ch iu chnh nhng hnh thc c bn ca tham nhing, nh hi l v bin th ti sn cng, m cn iu chnh c nhng hnh vi c thc hin nhm tr gip tham nhing, cn tr cng l, li dng nh hng v che giu hoc ty ra ti sn do phm ti m c hay vn  tham nhing trong khu vc t. - Mt s thc tin tiu biu: Hnh s ho hnh vi lm giu bt chnh c coi l mt trong nhng bin php quan trng  nng cao hiu qu ngn chn v phng nga tham nhing cing nh  THTSTN. iu 395 Lut hnh s Trung Quc nm 1997 (sa i, b sung cc nm 1999, 2011) quy nh cng chc c ti sn hoc chi tiu r rng vt qu thu nhp hp php c th b yu cu gii thch v ngun gc ti sn . Nu cng chc khng th gii trnh v ngun gc hp php ca ti sn th phn ti sn vt qu thu nhp hp php ca h s b coi l ti sn bt hp php v b pht t n 05 nm hoc ci to khng giam gi v ti sn vt qu thu nhp hp php s b tch thu. Hin php Thi Lan nm 2007, Mc 250 (iu 3 v 4) v Lut Chng tham nhing Thi Lan (Chng II v Quyn v ngh)a v ca U ban chng tham nhing Quc gia) trao cho U ban Chng tham nhing Quc gia thm quyn c ch ng iu tra khi pht hin c du hiu giu c bt thng ca cng chc. Quy nh ny da trn gi nh rng, s tng ln ng k v ti sn l kt qu ca tham nhing v v vy, ngh)a v chng minh ngun gc hp php ca ti sn thuc v cng chc. Theo , nu chnh tr gia hoc cng chc b tnh nghi khng th gii trnh hp l v ngun gc ti sn th to n s ra phn quyt tch thu ti sn bt minh theo th tc t tng dn s. II. Chnh sch, php lut Vit Nam lin quan n kim sot hnh vi lm giu bt hp php 1. Quy nh ca ng Cng sn Vit Nam v kim sot ti sn, thu nhp ca ngi c chc v, quyn hn - Ngh quyt s 04-NQ/TW ngy 21/8/2006 ca Ban Chp hnh Trung ng ng kha X v  Tng cng s lnh o ca ng i vi cng tc PCTN, lng ph : Ngh quyt ny  ra nhng gii php c th v kim sot TSTN ca ngi c chc v, quyn hn nh: (i) Yu cu thc hin nghim vic k khai v xc minh bn k khai ti sn, thu nhp theo quy nh ca Lut PCTN. Trong ng, xy dng v thc hin c ch ng vin l cn b, cng chc thuc din phi k khai theo quy nh ca Lut PCTN phi cng khai bn k khai ti chi b, cp y vin cn phi cng khai trong cp y; phi gii trnh ngun gc ti sn ca mnh theo yu cu ca t chc ng c thm quyn; trng hp khng gii trnh c ngun gc mt cch minh bch, hp l th xem xt k lut v ng, chnh quyn, on th. Tin ti tt c cn b, cng chc l ng vin u phi k khai ti sn, thu nhp, cng b trong chi b, cp y v gii trnh ngun gc khi c yu cu. (ii) Thc hin nghim quy nh cm s dng cng qu lm qu tng, chiu i, tip khch khng ng quy nh. Xy dng quy nh c th nhng trng hp c tng qu v nhn qu tng; c c ch khuyn khch vic t chi nhn qu tng v t gic np li qu tng cho c quan c thm quyn. - Kt lun s 21-KL/TW ngy 25/5/2012 ca Ban Chp hnh Trung ng ng v  Tng cng s lnh o ca ng i vi cng tc PCTN, lng ph : Bn cnh nhng nh gi v cng tc PCTN giai on 2006 - 2011, Kt lun ny yu cu: Thc hin nghim cc quy nh v minh bch ti sn, thu nhp ca cn b, cng chc, vin chc. Nghin cu ban hnh quy nh v kim sot thu nhp ca ngi c chc v, quyn hn. Sa i Lut PCTN v cc vn bn lin quan khc  thc hin vic cng khai kt qu k khai ti sn, thu nhp  ni cng tc v ni c tr, theo yu cu ca Ngh quyt Trung ng 4 (kha XI). Tng bc m rng din k khai v phm vi cng khai kt qu k khai ti sn, thu nhp ca cn b, ng vin, cng chc, vin chc. Quy nh v trch nhim gii trnh ngun gc ti sn tng thm, theo yu cu ca Ngh quyt Trung ng 3 (kha X). Quy nh c quan qun l cn b, cng chc, vin chc ch ng kim tra, xc minh kt qu k khai ti sn, thu nhp i vi nhng ngi thuc quyn qun l. - Kt lun s 10-KL/TW ngy 26/12/2016 ca B Chnh tr v  Tip tc thc hin Ngh quyt Trung ng 3 (Kha X) v tng cng s lnh o ca ng i vi cng tc PCTN, lng ph yu cu: Tip tc hon thin quy nh m bo kim sot c hiu qu ti sn, thu nhp ca ngi c chc v, quyn hn, nht l cc ni dung v qun l bn k khai; kim tra, gim st, xc minh vic k khai; trch nhim gii trnh vic tng, gim ti sn, nhng khon chi tiu, giao dch c gi tr ln. Quy nh r ch ti x l i vi ngi k khai khng trung thc. Hon thin quy nh v c s h tng  tin ti thc hin vic thanh ton khng s dng tin mt. - Quy nh s 211-Q/TW, ngy 08/11/2013 ca B Chnh tr v gim st ng vin l cn b thuc din B Chnh tr, Ban B th qun l quy nh vic cn b thuc din B Chnh tr, Ban B th qun l phi k khai, cng khai TSTN ca cn b v gia nh theo quy nh. - c bit, Ch th s 23-CT/TW ngy 03/01/2014 ca B Chnh tr v tng cng s lnh o ca ng i vi vic k khai v kim sot ti sn, sau khi nh gi tnh hnh, B Chnh tr t ra mt s yu cu phi thc hin nh: (i) Tng cng lnh o  thng nht nhn thc cho cn b, ng vin, cng chc, vin chc v c quan, t chc, n v v vic k khai ti sn theo quy nh ca ng, Nh nc& ; pht huy vai tr trch nhim ca c quan, t chc, n v v ngi ng u trong vic t chc thc hin cc quy nh ca ng, Nh nc v k khai ti sn l tiu ch nh gi cn b, ng vin, cng chc, vin chc. (ii) Chi y t chc vic cng khai bn k khai ti sn ca ng vin thuc din phi k khai trong sinh hot chi b. Cp y t chc cng khai bn k khai ca cn y vin trong sinh hot cp y. (iii) Lnh o cht ch vic kim tra, xc minh ti sn theo phn cp qun l cn b, cng chc, vin chc trong cc trng hp sau: C t co ngi thuc din phi k khai ti sn khng trung thc trong vic k khai; cn c thng tin phc v cho vic bu c, b nhim, bi nhim hoc k lut i vi ngi thuc din phi k khai; c cn c cho rng vic gii trnh ngun gc ti sn tng thm khng hp l v c yu cu ca c quan, t chc, c nhn c thm quyn. (iv) Tng cng lnh o v tin hnh cng tc kim tra, gim st, thanh tra vic thc hin quy nh ca ng v Nh nc v k khai, kim sot vic k khai ti sn. X l nghim nhng c quan, t chc, n v, c nhn chm t chc vic k khai; khng k khai, k khai khng trung thc; khng gii trnh c ngun gc ti sn tng thm; khng t chc vic cng khai bn k khai; khng ch ng xc minh hoc khng x l kp thi nhng vi phm quy nh v k khai, kim sot vic k khai. - Quy nh s 85-Q/TW ngy 23/5/2017 ca Ban Chp hnh Trung ng ng v kim tra, gim st vic k khai ti sn ca cn b thuc din B Chnh tr, Ban B th qun l: Quy nh v thm quyn kim tra gm B Chnh tr, Ban B th, y ban Kim tra Trung ng; thm quyn gim st gm B Chnh tr, Ban B th, y ban Kim tra Trung ng v chi b ni cn b sinh hot ng; quy nh v trch nhim v quyn ca ch th kim tra, gim st. Theo , ch th c thm quyn kim tra, gim st c quyn yu cu i tng b kim tra, gim st cung cp thng tin, bo co, gii trnh v vic k khai, bin ng v ti sn v gii trnh ngun gc TSTN tng thm; c quyn yu cu cc c quan, t chc, c nhn c lin quan cung cp thng tin, h s, ti liu lin quan n TSTN ca cn b c kim tra; x l hoc kin ngh c quan, t chc c thm quyn xem xt, x l hnh vi vi phm trong k khai ti sn ca cn b theo quy nh. Quy nh cc bin php x l k lut ng i vi ngi c hnh vi vi phm v k khai TSTN theo quy nh ca ng v Nh nc. Cc vn bn ch o ni trn va c tnh nh hng cho vic hon thin h thng php lut v kim sot TSTN; va l quy nh  thc hin trong ng, p dng i vi t chc ng, cn b, cng chc l ng vin. Cn c vo cc quy nh ca ng, cc c quan nh nc c trch nhim nghin cu, th ch ha thnh php lut  thc hin. n nay, v c bn, chnh sch ca ng ti cc vn bn nu trn  c th ch trong Lut PCTN 2018 v cc vn bn quy phm php lut c lin quan. 2. Quy nh ca php lut PCTN v kim sot ti sn, thu nhp Nghin cu qu trnh hnh thnh v pht trin ca php lut Vit Nam cho thy, vn  kim sot TSTN ca ngi c chc v, quyn hn  Vit Nam chnh thc c t ra v quy nh thnh vn bn quy phm php lut t nm 1998. Php lnh Chng tham nhing c UBTVQH thng qua nm 1998  bc u  cp n kim sot TSTN ca ngi c chc v, quyn hn. Theo , v i tng c ngh)a v k khai, Php lnh quy nh cc chc danh t v trng tr ln phi k khai ti sn; khng quy nh c th loi ti sn phi k khai; quy nh Bn k khai c qun l cng h s cn b v  phc v cho cng tc cn b nn khng cng b hoc nim yt ti bt k a im no. C th thy, mc d cn ht sc s khai v bc u ch kim sot i tng gi chc v t v trng tr ln nhng Php lnh Chng tham nhing  t nhng vin gch u tin v l s khi u cho vic hon thin c ch kim sot TSTN ca ngi c chc v, quyn hn trong nhng nm tip theo. Nm 2005, Quc hi thng qua Lut PCTN  thay th cho Php lnh Chng tham nhing; ch nh kim sot TSTN c quy nh trong Lut PCTN  c nhng bc tin b ng k, theo , t cc quy nh v k khai TSTN ti Php lnh Chng tham nhing  c chuyn i thnh cc quy nh v minh bch TSTN; coi y nh l mt gii php quyt lit, va trc mt, va lu di  ngn chn tnh hnh tham nhing, thu hi ti sn tham nhing. C th, Lut PCTN nm 2005 (sa i, b sung cc nm 2007 v 2012)  m rng i tng c ngh)a v k khai n nhng ngi gi chc v t ph trng phng cp huyn v tng ng tr ln, mt s v tr tuy khng gi chc v nhng c nguy c tham nhing cao trong b my nh nc; quy nh c th hn i vi cc loi ti sn phi k khai bao gm cc bt ng sn hoc ng sn, giy t c gi khc c gi tr t 50 triu tr ln, thu nhp t mc phi np thu thu nhp c nhn tr ln; bn k khai c cng khai ti ni cng tc (ng vin cn phi cng khai ti cuc hp chi b); bn k khai ny c th c xc minh nu c mt trong cc cn c theo quy nh ca php lut. Ngi k khai khng trung thc, gii trnh khng hp l v ngun gc ti sn c th b x l k lut n mc buc thi vic, ngi c chc v cn c th b cch chc. Nm 2018, Quc hi  thng qua Lut PCTN (sa i) v c hiu lc t thng 7/2019, theo , cc quy nh v minh bch ti sn, thu nhp c nng ln thnh kim sot ti sn, thu nhp. V c bn, Lut nm 2018  khc phc nhng bt cp, thiu kh thi ca cc quy nh v minh bch ti sn, thu nhp trong Lut PCTN nm 2015 nh: M rng i tng c ngh)a v k khai ti sn, thu nhp ln u nhng li thu hp i tng c ngh)a v k khai ti sn, thu nhp thng xuyn; b sung cc cn c xc minh ti sn, thu nhp  tng cng thc tun th ca ngi c ngh)a v k khai; thu hp u mi cc c quan qun l bn k khai v xc minh ti sn, thu nhp; p dng cng ngh thng tin trong qun l bn k khai  thun tin trong so snh vi cc d liu v thu, ng k bt ng sn v trong khai thc thng tin t bn k khai ca cc c quan, t chc, c nhn c thm quyn. ng b vi quy nh ca Lut PCTN, (i) B lut hnh s nm 2015, sa i, b sung nm 2017 (cc iu 38, 46 v 47) quy nh v vic tch thu vt, tin trc tip lin quan n ti phm, trong  c ti phm tham nhing; vic tr li ti sn, sa cha hoc bi thng thit hi, cng khai xin li ca ngi phm ti. Cc iu t iu 352 n iu 359 quy nh v cc ti phm tham nhing. (ii) Lut ngn hng Nh nc nm 2010; Lut cc t chc tn dng nm 2010 v cc vn bn hng dn thi hnh quy nh v vic thanh ton qua ti khon v thanh ton khng dng tin mt; (iii) Lut phng, chng ra tin nm 2012 quy nh v cc bin php phng nga, pht hin, ngn chn, x l t chc, c nhn c hnh vi ra tin; trch nhim ca c quan, t chc, c nhn trong phng, chng ra tin; hp tc quc t v phng, chng ra tin; (iv) Lut thu Thu nhp c nhn nm 2007 (sa i, b sung nm 2012) quy nh v i tng np thu, thu nhp chu thu, thu nhp c min thu, gim thu v cn c tnh thu thu nhp c nhn. Thng qua thu thu nhp c nhn, c quan thu c th theo di c cc thu nhp ca ngi c chc v, quyn hn thng qua vic h k khai thu v l cn c quan trng  cc c quan c thm quyn tin hnh i chiu khi c nghi ng ti sn ca ngi c chc v, quyn hn tng ln bt thng. Ngoi ra, cn rt nhiu lut, vn bn di Lut c ni dung iu chnh v kim sot ti sn, thu nhp ca ngi c chc v, quyn hn. 3. Quy nh php lut v pht hin v x l ti sn tham nhing - Quy nh ca php lut hnh chnh Pht hin tham nhing l iu kin u tin  c th THTSTN. Hin ti  Vit Nam, Lut PCTN quy nh, hnh vi tham nhing c th c pht hin bi cc ch th v phng thc thc hin khc nhau, thng qua cc hot ng thanh tra, kim ton, kim tra ni b, iu tra, kim st iu tra, truy t, kim st truy t, t co ca ngi dn v cc c quan bo ch. V pha x hi ni chung, Lut PCTN quy nh pht hin, t co hnh vi tham nhing; hp tc, gip  c quan, t chc, c nhn c thm quyn trong vic pht hin, x l ngi c hnh vi tham nhing l quyn v ngh)a v ca cng dn trong PCTN (iu 5, Lut PCTN 2018). C quan bo ch, nh bo c trch nhim u tranh chng tham nhing, a tin v hot ng PCTN v v vic tham nhing (iu 75, Lut PCTN 2018). Trong khi cng dn v truyn thng c php lut quy nh trch nhim pht hin nhng biu hin ca tham nhing, c quan thanh tra, Kim ton nh nc thng qua hot ng thanh tra, kim ton c trch nhim ch ng pht hin hnh vi tham nhing, x l theo thm quyn hoc kin ngh x l theo quy nh ca php lut v chu trch nhim trc php lut v quyt nh ca mnh (iu 60, Lut PCTN 2018). Mt trn T quc Vit Nam v cc t chc thnh vin c trch nhim ng vin nhn dn tham gia tch cc vo vic pht hin, phn nh, t co, cung cp thng tin v hnh vi tham nhing; cung cp thng tin cho c quan, t chc, n v, c nhn c thm quyn trong vic pht hin, x l tham nhing (iu 74, Lut PCTN 2018). Lut T co 2018 cing quy nh v t co v gii quyt t co i vi hnh vi vi phm php lut trong vic thc hin nhim v, cng v v hnh vi vi phm php lut khc v qun l nh nc trong cc l)nh vc (iu 1). Vic pht hin ti sn, thu nhp bt hp php (bao gm ti sn tham nhing) cing c quy nh gin tip trong Lut cc t chc tn dng v Lut Phng, chng ra tin. C th nh sau: Theo Lut cc t chc tn dng 2010, trong qu trnh hot ng, cc t chc tn dng: (i) Khng c che giu, thc hin hot ng kinh doanh lin quan n khon tin  c bng chng v ngun gc bt hp php; xy dng quy nh ni b v phng, chng ra tin; thc hin cc bin php phng, chng ra tin; hp tc vi cc c quan nh nc c thm quyn trong vic iu tra hot ng ra tin (iu 11); (ii) Phi ban hnh cc quy nh ni b  bo m c c ch kim sot, kim ton ni b, qun l ri ro gn vi tng quy trnh nghip v kinh doanh, phng n x l cc trng hp khn cp (iu 93). Theo Lut phng, chng ra tin nm 2012, cc t chc tn dng c trch nhim chng ra tin thng qua vic thc hin cc bin php nh: Nhn bit khch hng (iu 8); gim st c bit mt s giao dch (iu 16); bo co giao dch c gi tr ln (iu 21); bo co giao dch ng ng (iu 22); bo co giao dch chuyn tin in t (iu 23); khai bo, cung cp thng tin v vic vn chuyn tin mt, kim loi qu,  qu v cng c chuyn nhng qua bin gii (iu 24); tr hon giao dch (iu 33); phong ta ti khon, nim phong hoc tm gi ti sn (iu 34). Theo Lut thanh tra v Lut t tng hnh chnh, vic THTSTN mi ch c thc hin thng qua cc quy nh gin tip hoc trc tip v thu hi tin, ti sn b chim ot, s dng tri php hoc b tht thot do hnh vi tri php lut gy ra theo th tc hnh chnh. Cc quy nh ny tuy  c  cp trong Lut thanh tra 2010 nhng c s, trnh t, th tc thu hi, cc hu qu php l pht sinh, quan h phi hp vi c quan lin quan vn cha c quy nh c th. Theo Lut thanh tra 2010, vic THTSTN ch yu c th c thc hin qua cc quy nh v thm quyn ca ngi ra quyt nh thanh tra v trng on thanh tra trong vic p dng mt s bin php  ngn chn hnh vi tu tn ti sn khi tin hnh thanh tra. C th: (i) Thm quyn ca Trng on thanh tra c yu cu ngi c thm quyn tm gi tin,  vt; yu cu t chc tn dng ni i tng thanh tra c ti khon phong ta ti khon   phc v vic thanh tra khi c cn c cho rng i tng thanh tra c hnh vi tu tn ti sn (iu 46 v iu 53); (ii) Thm quyn ca ngi ra quyt nh thanh tra trong vic yu cu ngi c thm quyn tm gi tin,  vt; yu cu t chc tn dng ni i tng thanh tra c ti khon phong ta ti khon   phc v vic thanh tra khi c cn c cho rng i tng thanh tra tu tn ti sn; quyt nh thu hi tin, ti sn b chim ot, s dng tri php hoc b tht thot do hnh vi vi phm php lut ca i tng thanh tra gy ra (iu 48 v iu 55). Quyt nh thu hi tin, ti sn b chim ot, s dng tri php hoc b tht thot do hnh vi vi phm php lut ca i tng thanh tra gy ra ca ngi ra quyt nh thanh tra hnh chnh v thanh tra chuyn ngnh khng  cp trc din n THTS tham nhing, hin cn nhiu tranh lun v c s hin php, thm quyn, hnh thc thu hi v hu qu php l, do quyn v ti sn l quyn hin nh ch c th b nh ot ti ta n. - Quy nh ca php lut v hnh s v dn s iu 45 B lut hnh s 2015 quy nh,  Tch thu ti sn l tc mt phn hoc ton b ti sn thuc s hu ca ngi b kt n sung qu nh nc . Tuy nhin, B lut TTHS 2015 hin vn cha c quy nh c th v trnh t, th tc, thm quyn ca cc c quan c lin quan trong vic pht hin, x l, THTSTN m mi ch c mt s quy nh c th p dng gin tip, v d nh quy nh v vic tch thu, sung qu nh nc khi vt chng ng thi l ti sn tham nhing (iu 76 v X l vt chng) v mt s bin php m bo cho vic THTSTN (ti cc iu 140, 141, 142, 143, 144, 145, 146). Mc d vy, so vi BLHS trc y, B lut hnh s 2015 (iu 40, im c)  c mt quy nh mi lin quan n THTSTN, theo , ti phm c min chp hnh hnh pht t hnh nu  ch ng np li t nht ti sn tham , nhn hi l ;  hp tc tch cc vi c quan chc nng trong vic pht hin, iu tra x l ti phm v  lp cng ln . 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Theo , cc c quan iu tra, vin kim st, ta n c th p dng cc bin php cng ch k bin ti sn, phong to ti khon trong cc giai on iu tra, truy t, xt x i vi b can, b co b buc ti v ti m BLHS quy nh hnh pht tin hoc c th b tch thu ti sn hoc  bo m bi thng thit hi. Hin ti, vic THTSTN  Vit Nam ch yu c thc hin thng qua th tc t tng hnh s. Trong php lut t tng dn s, vic THTSTN mi ch c thc hin thng qua cc quy nh chung v bo v s hu v bi thng thit hi dn s. Mc d BLDS 2015 hin khng quy nh trc tip v THTSTN nhng v nguyn tc, cc c quan thc thi php lut c th s dng cc bin php dn s  THTSTN thng qua nhng quy nh c lin quan n vic thc hin cc quyn ca ch s hu, ngi chim hu hp php ti sn nhng ti sn  b chim ot bt hp php, b thit hi do hnh vi xm phm tri php lut gy ra (c hiu l bao gm c hnh vi tham nhing) hoc khi ti sn ca h b chim hu, s dng, hng li khng c cn c php lut. C th, theo BLDS, ch s hu, ngi chim hu hp php ti sn c quyn: (i) yu cu to n, c quan, t chc c thm quyn buc ngi c hnh vi xm phm quyn s hu, quyn chim hu phi tr li ti sn, chm dt hnh vi cn tr tri php lut vic thc hin quyn s hu, quyn chim hu v yu cu bi thng thit hi (iu 255), trong  c tnh n quyn li ca bn th ba ngay tnh (iu 257 v 258); (ii) yu cu ngi chim hu, ngi s dng ti sn, ngi c hng li v ti sn khng c cn c php lut i vi ti sn thuc quyn s hu hoc quyn chim hu hp php ca mnh phi tr li ti sn  (iu 256 ); (iii) yu cu ngi c hnh vi xm phm quyn s hu, quyn chim hu ca mnh bi thng thit hi (iu 260). B lut TTDS cing cha quy nh c th v khi kin dn s  tr li ti sn tham nhing m ch c mt s quy nh c lin quan v: (i) Thm quyn gii quyt cc tranh chp v ti sn (tranh chp dn s) thuc to n (iu 25); (ii) quyn khi kin cc v n dn s ca cc c quan, t chc  bo v quyn v li ch hp php ca ngi khc, li ch cng cng v li ch ca nh nc khi b hnh vi tham nhing xm phm (iu 162) v; (iii) trnh t, th tc p dng cc bin php khn cp tm thi  ngn chn hnh vi chuyn dch bt hp php ti sn nh: k bin ti sn ang tranh chp (iu 120), cm chuyn dch quyn v ti sn i vi ti sn ang tranh chp (iu 121), cm thay i hin trng ti sn ang tranh chp (iu 122), phong to ti khon ti ngn hng, t chc tn dng khc, kho bc nh nc (iu 124), phong to ti sn  ni gi gi (iu 125), phong to ti sn ca ngi c ngh)a v (iu 126). Lut Thi hnh n dn s hin cing khng c quy nh ring v THTSTN. Cc quy nh ca Lut Thi hnh n dn s c lin quan n THTSTN bao gm: (i) Quy nh v th tc thi hnh n dn s (iu 26 n 65), trong  c cc ni dung lin quan n th tc cn thit cho vic thi hnh n dn s; (ii) quy nh cc bin php bo m thi hnh n (iu 66) nh phong to ti khon (iu 67); tm gi ti sn, giy t ca ng s (iu 68); tm dng vic ng k, chuyn quyn s hu, s dng, thay i hin trng ti sn (iu 69) nhm ngn chn vic tu tn, hu hoi ti sn, trn trnh vic thi hnh n; v (iii) quy nh v cng ch thi hnh n v cc bin php cng ch thi hnh n. Theo , cn c cng ch thi hnh n (iu 70) bao gm bn n, quyt nh, quyt nh thi hnh n; quyt nh cng ch thi hnh n. Cc bin php cng ch thi hnh n bao gm: khu tr tin trong ti khon; thu hi, x l tin, giy t c gi tr ca ngi phi thi hnh n; tr vo thu nhp ca ngi phi thi hnh n; k bin, x l ti sn ca ngi phi thi hnh n; khai thc ti sn ca ngi phi thi hnh n; buc chuyn giao vt, chuyn giao quyn ti sn, giy t. 4. nh gi s tng thch ca php lut Vit Nam vi quy nh ca UNCAC v hnh s ha hnh vi lm giu bt hp php - Mc d php lut Vit Nam  c nhng ci tin lp php  tip thu nhng kinh nghim trn th gii v kim sot v thu hi ti sn tham nhing nhng vn cha ph hp v tng thch hon ton vi cc tiu chun quc t c quy nh ti UNCAC, nht l quy nh ti iu 20 UNCAC v  Lm giu bt hp php . C th nhn nh, php lut hin hnh v vn  ny ca Vit Nam vn i theo mt m hnh truyn thng khi vn tp trung vo vic pht hin, chng minh ti phm tham nhing v ly  lm c s  thu hi ti sn tham nhing. Phng php tip cn mt chiu ny  t ra lc hu, thc tin th gii v Vit Nam u  chng minh l thiu hiu qu. - Phng php thu hi ti sn tham nhing da trn kt n, hay thu hi ti sn tham nhing i nhn (Conviction-based confiscation/In Personam Forfeiture) da trn quan im coi thu hi ti sn l hnh pht nhm rn e v trn p i vi c nhn ti phm. Do , cc c quan tin hnh t tng ca Vit Nam hin ang n lc chng minh nhng yu t cu thnh ti phm tham nhing  trng pht ngi phm ti thng qua mt phn quyt ca ta n. y cing l hnh thc thu hi ti sn tham nhing ph bin hin nay trn th gii, theo , kt n l iu kin tin quyt  tin hnh THTSTN. Hnh thc ny c u im l th hin r nt tnh rn e ca php lut nhng c cho l khng ph hp trong u tranh chng ti phm tham nhing. Thc tin cing cho thy, vic kt n b co nhiu khi khng kh thi nu b co cht, chy trn, khng xc nh c ngi phm ti, c hng quyn min tr truy t. Mt khc, vic chng minh ti phm thng gp nhiu kh khn v ko di s to iu kin cho ti phm c nhiu thi gian  tu tn ti sn. - Mi chnh sch v PCTN ni chung v chnh sch v thu hi ti sn tham nhing ni ring ca mi quc gia u da trn nhng  trit l . Nhng nc pht trin vi nn qun tr cng hin i v h thng t php c lp nh Anh, M, c, Thu S& thng khng coi trng vic truy cu trch nhim c nhn m tp trung quan tm ti ngun gc, tnh hp php ca ti sn  t  thu hi c ti a nhng ti sn do tham nhing m c. Ngc li, cc nc ang pht trin, trong  c Vit Nam, thng khng  cao vai tr ca cng tc thu hi ti sn tham nhing m ch trng nhiu hn n vic truy cu, trng tr c nhn ti phm. - Vit Nam cha c khun kh php lut ph hp v thu hi ti sn tham nhing. Nguyn nhn chnh l do nhn thc cha y  v ngh)a, tm quan trng mang tnh chin lc ca vn  thu hi ti sn tham nhing trong cng cuc PCTN.  nng cao hiu qu PCTN, Vit Nam cn xc nh THTSTN l mt bin php ch o v vic hon thin php lut v THTSTN, bao gm quy nh v hnh s ha hnh vi lm giu bt hp php l mt yu cu cp bch, trng tm bc nht hin nay. III. Quan im, gii php hnh s ha hnh vi lm giu bt hp php 1. Quan im tip cn hnh s ha hnh vi lm giu bt hp php 1.1. Nghin cu vn dng l thuyt v  s la chn duy l (Rational Choice Theory) trong lp php v THTSTN ni chung v trong hnh s ha hnh vi lm giu bt hp php ni ring - n nay, nhng l thuyt cn bn v hnh s ha, v tham nhing, v ti sn tham nhing, v hnh thc thu hi ti sn tham nhing, v ni dung ca php lut c lin quan  c th gii nghin cu rt thu o v thuyt phc di gc nhn a chiu, c bit l l thuyt v s la chn duy l. T vic nghin cu tiu chun quc t quy nh ti UNCAC v kho st kinh nghim lp php ca nhiu nc trn th gii v THTSTN, c th nhn thy, nhng quc gia c thnh tch cao trong THTSTN thng l nhng nc pht trin, c nn qun tr tt v h thng php lut v THTSTN c xy dng da trn nn tng ca l thuyt v s la chn duy l, trong , THTSTN c coi l bin php then cht, c u tin hng u trong PCTN. V nn tng trit l ca thu hi ti sn tham nhing, ch nh THTSTN bt ngun t mt nguyn tc o c lu i ca cc ta n trong cc nc theo h thng thng lut, c th hin qua thut ng gc La-tinh: Khng ai c php hng li t nhng hnh vi sai tri (commodum ex injuria sua non habere debet). Vi cch tip cn mang tnh trng pht ca php lut hnh s, ch nh thu hi ti sn do phm ti m c th hin quyt tm tc ot tt c nhng li ch m ti phm thu c t hnh vi phm ti. Trit l ny tip tc c cng c vo u nhng nm 1970, khi nhng quan im tn c in xut hin trong nghin cu v ti phm hc  dn n s ra i ca Thuyt C hi phm ti (Crime Opportunity Theory), mt hc thuyt c cho l  c nh hng rt su sc ti t duy php lut v cuc u tranh chng ti phm trn ton th gii. Thuyt C hi phm ti cho rng, k phm ti thng a ra nhng la chn mang tnh duy l v thng chn hng ti nhng mc tiu m chng cho rng em li li ch ln nht vi nhng n lc v ri ro thp nht. Trong s ba ni dung nn tng ca Thuyt c hi phm ti th l thuyt v s la chn duy l (Rational Choice Theory)  cung cp nhng lun im quan trng nht, gp phn hnh thnh nn nn tng trit l cho cc chnh sch, chin lc phng nga ti phm ni chung v THTSTN ni ring. Nhn nhn th gii t cm quan ca ti phm  hnh dung v tm l ti phm trc khi phm ti, l thuyt v s la chn duy l c xy dng da trn gi nh rng, bn cht hnh vi con ngi l x s c l tr v logic, hnh ng phm ti ca con ngi thng l kt qu ca s tnh ton da trn l tr v cc yu t lin quan n chi ph hnh ng, kh nng thnh cng v li ch t c. Hnh ng phm ti c thc hin l kt qu n lc ch ca k phm ti khi tin tng rng nhng li ch thu c t hnh vi phm ti s ln hn chi ph hnh ng. Vi t duy nh vy, k phm ti sn sng chp nhn nhng ri ro c th xy ra khi thc hin hnh vi phm ti. Vn dng l thuyt v s la chn duy l vo vn  hnh s ha hnh vi lm giu bt hp php v THTSTN  thy, thnh cng ca cc chnh sch v THTSTN ph thuc rt nhiu vo n lc ca mi quc gia trong vic: (i) Gia tng mc  ri ro i vi vic thc hin ti phm; (ii) Gim thiu nhng iu kin thun li cho hnh vi phm ti v c bit l; (iii) Xa b nhng li ch m ti phm trng i,  l ti sn do phm ti m c. Cc n lc nu trn v nguyn tc cn c thc hin ng thi nhng vic xo b, trit tiu nhng li ch m ti phm trng i c xem l n ging mnh m v trc tip nht vo ng c ca ti phm tham nhing,  ch yu l li ch vt cht. 1.2. Hon thin chnh sch hnh s i vi ti phm tham nhing, bao gm chnh sch hnh s i vi hnh vi lm giu bt hp php Vit Nam hin cha c chnh sch hnh s c th i vi ti phm tham nhing lm c s  th ch ha cc quy nh php lut v hnh s, t tng hnh s v cc quy nh php lut c lin quan n loi ti phm ny. p ng yu cu ca cng tc PCTN ni chung, THTSTN v hnh s ha hnh vi lm giu bt hp php ni ring, nhiu vn  thuc chnh sch hnh s cn thit phi quan tm nghin cu v quyt nh nh: mc tiu bo m, bo v quyn con ngi v s cng bng trong phng, chng ti phm tham nhing; quan im v khch th xm hi ca ti phm tham nhing; coi trng vic xc nh ngun gc, tnh hp php ca ti sn  t  thu hi c ti a nhng ti sn do tham nhing hn l vic truy cu trch nhim c nhn; cn xc nh thu hi ti sn tham nhing l mt bin php ch cht v vic hon thin php lut v thu hi ti sn tham nhing, bao gm quy nh v hnh s ha hnh vi lm giu bt hp php l mt yu cu cp bch, trng tm bc nht hin nay; cn quy nh c th, trc tip v trnh t, th tc, thm quyn ca cc c quan c lin quan trong vic pht hin, k bin, phong ta, tm gi, x l, THTSTN hay c du hiu tham nhing; tip tc hon thin quan im v vic min, gim hnh pht nu b co ch ng np li ti sn tham nhing  chim ot trn da trn c trng ca loi ti phm tham nhing l ng c vt cht nhm nng cao kh nng thu hi ti a ti sn tham nhing; tha nhn chnh thc c ch thng lng nhn ti lm c s cho vic gim nh hnh pht c tuyn khi ngi phm ti tham nhing hp tc tch cc vi c quan chc nng trong vic pht hin, iu tra, x l ti phm hoc lp cng ln; quy nh cc bin php iu tra c bit vi ti danh tham nhing v thi im p dng cc bin php khn cp tm thi  phng nga kh nng tu tn ti sn tham nhing; quy nh nh thu phn ti sn khng chng minh c ngun gc hp php trong trng hp c s chnh lch gia ti sn chng minh c ngun gc v ti sn thc c; chnh sch pht hin, x l ti sn tham nhing c yu t nc ngoi trong bi cnh cc hnh vi ty ra, tu tn ti sn tham nhing ngy cng tinh vi, phc tp v kh pht hin do s pht trin mnh m ca cng ngh thng tin v cc bin php k thut hin i chuyn tin, chuyn ti sn xuyn bin gii; c ch hp tc quc t trong tng tr t php hnh s gia cc quc gia  kp thi pht hin v THTSTN... 1.3. Tip tc i mi t duy hon thin th ch v PCTN Vic hon thin th ch nhm PCTN, THTSTN  Vit Nam hin nay cn c tip cn ton din theo hng khng ch tp trung xy dng, hon thin mt hay mt nhm vn bn chnh sch, php lut chuyn bit no m cn tip cn rng hn, bao gm hon thin ng b tt c cc vn bn chnh sch, php lut lin quan c gi tr phng nga, pht hin, x l tham nhing v ti sn tham nhing. Vi cch tip cn ny, vic hon thin b cng c php l nhm PCTN  Vit Nam cn c tng cng nhng c th khng nht thit bao hm s cn thit phi tn ti mt vn bn php lut v PCTN chuyn bit nh Lut PCTN hin nay vi hu ht nhng quy nh ch mang tnh cng l)nh v quan im nh hng; hoc nu tip cn theo bn cht ca hnh vi tham nhing th B lut hnh s hin nay hon ton c th coi l B lut v ti phm tham nhing hoc c th gia c  tr thnh B lut v ti phm tham nhing, do cc ti phm c quy nh ti B lut hnh s lun c kh nng c thc hin bi cc ch th lm dng quyn lc cng cng  mu li ring. 2.  xut hnh s ha hnh vi lm giu bt hp php 2.1. Tnh kh thi ca vic hnh s ha hnh vi lm giu bt hp php Cc phn tch ti phn trn ca nghin cu ny cho chng ta khng nh: Vic hnh s ha hnh vi lm giu bt hp php l kh thi i vi Vit Nam hin nay, v: - Hnh vi lm giu bt hp php  theo ni dung m t ti iu 20 ca UNCAC  l hnh vi nguy him cho x hi, theo cc l thuyt ph bin v cu thnh ti phm v theo nhim v ca B lut hnh s Vit Nam hin hnh, hnh vi ny cn phi hnh s ha v n xm hi cc quan h v quyn s hu ti sn; quyn con ngi, quyn cng dn, quyn bnh ng v c hi ti sn theo quy nh ca Hin php, php lut; xm hi cc quan h v vn ha lim chnh hoc c 03 nhm gi tr ni trn.  Vit Nam, hnh vi lm giu bt hp php cn xm hi cc quan h v ngh)a v ca cn b, cng chc trong gii trnh ngun gc ti sn, thu nhp; quan h v bo m s ng n trong thc thi cng v ca cc ch th nh nc c thm quyn kim sot ti sn thu nhp. - Quyt tm chnh tr rt cao, tp trung v nht qun ca ng v nh nc ta trong PCTN, trong kim sot ti sn thu nhp, trong pht hin, x l hnh vi tham nhing v thu hi ti sn tham nhing; - Chnh sch, php lut ca Vit Nam v PCTN ang ngy cng hon thin, tip cn gn hn vi tiu chun UNCAC v cc gi tr dn ch, nhn quyn ph qut; trong , chnh sch hnh s  c dch chuyn mnh m nht l i vi ti phm v kinh t, thng mi. - Thc tin iu tra, truy t, xt x ti phm tham nhing v thu hi ti sn tham nhing ang ht sc cn thit c quy nh v hnh s ha hnh vi lm giu bt hp php lm c s php l trc tip phc v cng tc u tranh PCTN ni chung v THTSTN ni ring. - Cc quy nh hin hnh v kim sot ti sn thu nhp - nht l cc quy nh v k khai, cng khai, xc minh bn k khai ti sn thu nhp ca cn b, cng chc; v x l hnh vi k khai ti sn, thu nhp khng trung thc, gii trnh ngun gc ca ti sn, thu nhp tng thm khng trung thc; v trch nhim gii trnh; v pht hin hnh vi v ti sn c du hiu tham nhing t pha nh nc v x hi&  c qu trnh trin khai nhiu nm trn thc tin s l tin  cho vic hnh s ha hnh vi lm giu bt hp php v bo m cho quy nh ny c trin khai c hiu qu trong giai on hin nay. 2.2.  xut b sung ti danh lm giu bt hp php vo BLHS - Ch th ti phm: Ch th ca hnh vi ti phm l ngi c ngh)a v k khai ti sn, thu nhp theo quy nh ca Lut PCTN 2018 (iu 34, Lut PCTN 2018 quy nh ngi c ngh)a v k khai ti sn, thu nhp, gm: (i). Cn b, cng chc. (ii). S) quan Cng an nhn dn; s) quan Qun i nhn dn, qun nhn chuyn nghip. (iii). Ngi gi chc v t Ph trng phng v tng ng tr ln cng tc ti n v s nghip cng lp, doanh nghip nh nc, ngi c c lm i din phn vn nh nc ti doanh nghip. (iv). Ngi ng c i biu Quc hi, ngi ng c i biu Hi ng nhn dn). Vic xc nh v ch th ca ti phm nh trn ph hp vi quy nh ca UNCAC, php lut v PCTN v php lut v cn b, cng chc ca Vit Nam; ph hp vi trng tm ca cuc u tranh PCTN  Vit Nam l cc ch th thuc khu vc cng. Mt khc, hin nay, php lut v PCTN  c quy nh cn b, cng chc c trch nhim k khai ti sn, thu nhp phi c ngh)a v gii trnh v ngun gc ti sn;  phn cng c quan chuyn trch c trch nhim xc minh ti sn, thu nhp da trn bn k khai ca cn b, cng chc;  quy nh v mt nguyn tc trch nhim v hnh thc x l i vi cn b, cng chc trong trng hp k khai khng trung thc hoc khng gii trnh hp l ngun gc ti sn. - Khch th ca ti phm: Khch th chung ca ti phm l cc quan h v quyn s hu ti sn; quyn con ngi, quyn cng dn, quyn bnh ng v c hi ti sn theo quy nh ca Hin php, php lut; l quan h v vn ha lim chnh hoc c 03 nhm gi tr ni trn. Khch th loi ca ti phm l quan h v ngh)a v ca cn b, cng chc trong gii trnh ngun gc ti sn, thu nhp; l quan h v bo m s ng n trong thc thi cng v ca cc ch th nh nc c thm quyn kim sot ti sn thu nhp. Quan nim truyn thng ch cho rng, ti phm tham nhing xm phm cc quan h s hu theo quy nh ca Hin php, php lut. Tuy nhin, cc tro lu dn ch, nhn quyn v thc tin bo m, bo v quyn con ngi, quyn cng dn  cc quc gia, trong  c Vit Nam  thng nht nhn nh rng khch th xm hi ca ti phm tham nhing trn ht bao gm quyn con ngi, quyn cng dn, s cng bng, bnh ng v c hi  t c li ch, nht l li ch vt cht, tinh thn gia cc th nhn, php nhn v gi tr vn ha o c lim chnh. Cng vi vic tham kho l thuyt v s la chn duy l, vic khng nh khch th xm hi ca hnh vi tham nhing vi ni hm trn c ngh)a thc tin ht sc ln lao khi xc nh chnh sch hnh s quc gia: Coi hnh vi lm giu bt hp php l ti phm m khng nht thit phi c cng tm kim mi quan h gia vic hnh thnh khi ti sn kch x bt thng ca mt ngi vi hnh vi i/nhn hi l ca anh ta  bi ch ring vic anh ta s hu khi ti sn ln bt thng vt so vi thu nhp hp php ca bn thn v c khng gii trnh hp l  l hnh vi nguy him cho x hi v hnh vi ny ng thi xm hi s ng n trong thc thi cng v ca cc ch th nh nc, cc quan h vn ha o c lim chnh, cc quyn Hin nh, quan h bnh ng v c hi gia mi th nhn, php nhn theo quy nh ca Hin php, php lut. Hin nay, theo Lut PCTN, cn b, cng chc lun c ngh)a v (hnh chnh) l gii trnh ngun gc ti sn, thu nhp. Ti y khi hnh vi lm giu bt hp php c hnh s ha, nu ni dung gii trnh (ngh)a v hnh chnh) ca cn b, cng chc v ngun gc ti sn khng hp l, khng ng tin cy, c quan c thm quyn kim sot ti sn thu nhp c th  ngh c quan t tng khi t  iu tra v hnh vi lm giu bt hp php theo quy nh ca B lut hnh s. Trong qu trnh t tng hnh s, cn b, cng chc  vi t cch b can, b co vn lun c bo m quyn chng minh bn thn mnh v ti qua vic gii trnh hp l ngun gc hp php ca khi ti sn m anh ta ang s hu. Theo l gic bin chng ny, c quan t tng thay v tp trung chng minh hnh vi tham nhing (chng hn hnh vi i/nhn hi l) v tm kim ch th b thit hi thc t v ti sn th ch cn tp trung iu tra, xc minh xem khi ti sn ln kia ca anh ta c ngun gc t thu nhp hp php ca anh ta hay khng; khi ti sn  c vt xa thu nhp hp php ca mt ngi nh anh ta hay khng. Nh vy, ngh)a v chng minh ti phm vn lun thuc v c quan t tng v nguyn tc suy on v ti vn lun c bo ton. - Khch quan ca ti phm: L hnh vi s hu khi ti sn ln bt thng vt xa so vi thu thp hp php nhng khng gii trnh mt cch hp l v ngun gc ti sn theo yu cu ca c quan kim sot ti sn thu nhp  hin nay l c quan hnh chnh theo Lut PCTN; c hnh vi tiu dng xa hoa, lng ph, khng ph hp vi thu thp hp php, thng xuyn ca bn thn; c khiu ni, t co, kin ngh, phn nh v du hiu tham nhing ca cn b, cng chc ny; c th c ng phm thc hin hnh vi phm ti& Hu qu ca hnh vi phm ti ni trn l to ra bt bnh ng x hi; tn thng vn ha o c lim chnh; cn tr hot ng cng v (hot ng kim tra, xc minh ti sn, thu nhp); vi phm cc quy nh ca php lut v quyn s hu v ngh)a v gii trnh ngun gc ti sn, thu nhp ca cn b, cng chc. Tuy nhin,  trnh vic nh ti trn lan, cn c vo bi cnh lch s, nh lm lut s cn nhc quy nh mc gi tr thc t thp nht ca khi ti sn ca cn b, cng chc khng gii trnh c ngun gc  chng hn t 03 t VND tr ln  v coi  l c s xc nh ti danh v  ngh khi t hnh s v hnh vi lm giu bt hp php. - Ch quan ca ti phm: L li c  c che du ngun gc thc s ca khi ti sn bt thng; c cn tr c quan nh nc trong thc hin nhim v cng v l xc minh ti sn, thu nhp; c to ra khi ti sn, thu nhp bt thng bng hnh vi bt hp php (tham kho l thuyt v s la chn duy l). -  xut ti danh:  Hnh vi lm giu bt hp php l hnh vi ca ngi c ngh)a v k khai ti sn, thu nhp theo quy nh ca Lut PCTN c khng gii trnh mt cch hp l v ngun gc ti sn ca bn thn vi c quan nh nc v kim sot ti sn, thu nhp -  xut ch ti p dng: C th tch thu ton b ti sn xung cng qu hoc tr cho ch s hu hp php, bao gm c ti sn c ngun gc hp php c trn ln trong khi ti sn khng chng minh c ngun gc  y chc chn phi l mc tiu tin quyt v quan trng nht khi hnh vi lm giu bt hp php c hnh s ha; pht t c thi hn; p dng cc hnh thc k lut i vi cn b, cng chc, vin chc, ng vin. - V quan h phi hp trong hot ng t tng: Khon 2, iu 31, Lut PCTN 2018 quy nh c quan kim sot ti sn, thu nhp c quyn hn sau y:  (i) Yu cu ngi c ngh)a v k khai cung cp, b sung thng tin c lin quan, gii trnh khi c bin ng tng v ti sn, thu nhp t 300.000.000 ng tr ln so vi ti sn, thu nhp  k khai ln lin trc  hoc  phc v vic xc minh ti sn, thu nhp; (ii) Yu cu c quan, t chc, n v, c nhn c lin quan cung cp thng tin v ti sn, thu nhp ca ngi c ngh)a v k khai  phc v vic xc minh ti sn, thu nhp; (iii) Xc minh ti sn, thu nhp v kin ngh x l vi phm quy nh ca php lut v kim sot ti sn, thu nhp; (iv) Yu cu c quan, t chc, n v, c nhn c thm quyn hoc c quan, t chc, n v, c nhn ang qun l ti sn, thu nhp p dng bin php cn thit theo quy nh ca php lut nhm ngn chn vic tu tn, hy hoi, chuyn dch ti sn, thu nhp hoc hnh vi khc cn tr hot ng xc minh ti sn, thu nhp;.. . Nh vy, nu c quan kim sot ti sn, thu nhp nhn thy s cn thit phi x l hnh s i vi hnh vi c khng gii trnh hp l ngun gc ti sn th c th chuyn h s ng s sang c quan t tng  ngh khi t hnh s vi ti danh lm giu bt hp php theo quy nh ca B lut hnh s, Lut PCTN v B lut T tng hnh s. -  xut hon thin quy nh php lut c lin quan  bo m tnh ng b v kh thi ca quy nh v hnh s ha hnh vi lm giu bt hp php. Trc mt, cn b sung, sa i quy nh ti iu 51, Lut PCTN 2018  lm c s cho c quan kim sot ti sn, thu nhp  ngh khi t hnh vi c du hiu lm giu bt hp php. Do hin nay, iu 51, Lut PCTN 2018 cha c quy nh v x l hnh s i vi hnh vi  gii trnh ngun gc ca ti sn, thu nhp tng thm khng trung thc , hoc hnh vi  c khng gii trnh mt cch hp l ngun gc ti sn . (iu 51. X l hnh vi k khai ti sn, thu nhp khng trung thc, gii trnh ngun gc ca ti sn, thu nhp tng thm khng trung thc: (i). Ngi ng c i biu Quc hi, ngi ng c i biu Hi ng nhn dn m k khai ti sn, thu nhp khng trung thc, gii trnh ngun gc ca ti sn, thu nhp tng thm khng trung thc th b xa tn khi danh sch nhng ngi ng c. (ii). Ngi c d kin b nhim, b nhim li, ph chun, c gi chc v m k khai ti sn, thu nhp khng trung thc, gii trnh ngun gc ca ti sn, thu nhp tng thm khng trung thc th khng c b nhim, b nhim li, ph chun, c vo chc v  d kin. (iii). Ngi c ngh)a v k khai khng thuc trng hp quy nh ti khon 1 v khon 2 iu ny m k khai ti sn, thu nhp khng trung thc, gii trnh ngun gc ca ti sn, thu nhp tng thm khng trung thc th ty theo tnh cht, mc  vi phm, b x l k lut bng mt trong cc hnh thc cnh co, h bc lng, ging chc, cch chc, buc thi vic hoc bi nhim; nu c quy hoch vo cc chc danh lnh o, qun l th cn b a ra khi danh sch quy hoch; trng hp xin thi lm nhim v, t chc, min nhim th c th xem xt khng k lut& ). N.Q.V  Tuyn b ca cc bn ti Li ni u ca Cng c Lin hp quc v chng bun bn tri php cht ma tu v cc cht hng thn (United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic substances)  Nm 1997, Vit Nam  ph chun Cng c thng nht v kim sot ma ty nm 1961, Cng c v kim sot cc cht hng thn nm 1971 v Cng c v chng bun bn tri php cht ma tu v cc cht hng thn nm 1988 ca Lin hp quc.   Inter-American Convention Against Corruption, tn vit tt ting Anh l IACAC   United Nations Convention on Transnational Organized Crime, tn vit tt ting Anh l UNTOC  StAR,  Country and Jurisdiction Guides for Asset Recovery (Cm nang thu hi ti sn ca quc gia v nn ti phn), truy cp ti: https://star.worldbank.org/star/ArabForum/asset-recovery-guides [ngy 6/4/2018]  UNODC (2009), Hng dn php l v vic thc thi UNCAC, NXB Lao ng  V d iu 20:  Trn c s tun th hin php v cc nguyn tc c bn ca h thng php lut nc mnh ; iu 46, khon 17:  trong chng mc m yu cu ny ph hp vi cc nguyn tc cn bn ca php lut quc gia v tnh cht ca hot ng xt x v t tng khc ; iu 31, khon 8:  trong phm vi m cc nguyn tc cn bn ca h thng php lut nc mnh cho php,.. ; iu 50, khon 1...  Xem thm, Sc lnh v Chng Hi l ca Khu hnh chnh c bit Hng Kng, Trung Quc, chng 201, phn 10, v Lut Cc hnh vi tham nhing ca Zambia, phn 33.  World Bank & UNODC (2012), On the take - Criminalizing Illicit Enrichment to Fight Corruption (Xu th chung - Hnh s ha hnh vi lm giu bt chnh  chng tham nhing), tr.12  Tilleke & Gibbins Lawyers, Karsta Straaub (2004), An overview of Thailand s Anti-corruption Legislation (Tng quan v php lut chng tham nhing Thi Lan), tr.10, tr.78.  Tilleke & Gibbins Lawyers, Karsta Straaub (2004), An overview of Thailand s Anti-corruption Legislation (Tng quan v php lut chng tham nhing Thi Lan), tr.10  UNODC (2009), Hng dn k thut v vic thc thi UNCAC, NXB Lao ng.  European Council (2009), CEART Project, Best Practices in Asset Recovery (Thc tin tt trong THTS), tr.18  Arnar Jensson (2011), Crime should not pay: Iceland and the International Developments of Criminal Assets Recovery (Ti phm phi tr gi: Nhng tin trin ca Iceland v quc t trong thu hi ti sn ti phm), tr.12  Arnar Jensson (2011), Crime should not pay: Iceland and the International Developments of Criminal Assets Recovery (Ti phm phi tr gi: Nhng tin trin ca Iceland v quc t trong thu hi ti sn ti phm), tr.14  Arnar Jensson (2011), Crime should not pay: Iceland and the International Developments of Criminal Assets Recovery (Ti phm phi tr gi: Nhng tin trin ca Iceland v quc t trong thu hi ti sn ti phm), tr.15  Criminal Justice,  Rational Choice Theory (L thuyt v s la chn duy l), http://criminal-justice.iresearchnet.com/criminology/theories/rational-choice-theory/2/, [truy cp ngy 11/4/2018].  nh B lut hnh s, B lut T tng hnh s, Lut Thanh tra, Lut Kim ton nh nc, Lut B mt Nh nc, Lut Tip cn thng tin, Lut Khiu ni, Lut T co, Lut T tng hnh chnh, Lut Ban hnh vn bn quy phm php lut, Lut Cn b cng chc, Lut Vin chc, Lut X l vi phm hnh chnh, Lut u thu, Lut Doanh nghip, Lut Trch nhim Bi thng Nh nc, Lut Gio dc, Lut u t, Lut Chng khon...  L lun cu thnh ti phm trong khoa hc lut hnh s; TSKH. 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