Legal analysis
According to the relevant laws and regulations, the behavior of this crime is: 1. Providing a capital account means opening a bank capital account for criminals or providing an existing bank capital account for criminals; 2. Assisting in converting property into cash or financial instruments, including converting physical objects into cash or financial instruments, converting cash into financial instruments or converting financial instruments into cash, and converting such cash into another cash, and converting such financial instruments into another financial instrument; 3. Assist the transfer of funds through transfer or other settlement methods; 4. Assist in remittance abroad; 5. Covering up or concealing the illegal proceeds of crime and the source of their proceeds by other means refers to all other methods of covering up or concealing the illegal proceeds of crime and the nature and source of their proceeds, such as investing the proceeds of crime in a certain industry, buying real estate with the proceeds of crime, etc. The object of this crime is the illegal income of crime and its income. This crime violates a complex object, that is, it not only violates the financial order, but also violates the social and economic management order, and also violates the normal financial management activities and the relevant provisions on foreign exchange management.
legal ground
Article 191 of the Criminal Law of People's Republic of China (PRC) conceals or conceals the income, source and nature of drug crimes, organized crimes of underworld nature, terrorist crimes, smuggling crimes, corruption and bribery crimes, crimes of disrupting financial management order and financial fraud crimes, and commits any of the following acts, the above-mentioned criminal income and income shall be confiscated, and they shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also or shall only be fined; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and fined: (1) providing a capital account; (2) Converting property into cash, financial bills or securities; (3) Transferring funds by transfer or other payment and settlement methods; (4) Cross-border transfer of assets; (5) concealing or disguising the source and nature of the proceeds of crime and their proceeds by other means. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.