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17:27:52","卓安何冰冰律师团队 | 科室主任收了回扣分给全科室，为什么最后只算他一个人的受贿？","\u002Fuploads\u002F2026\u002F10\u002F14\u002Ffde23d79-7057-4b60-b681-39b713d661dc.jpg","\u003Cp>科室主任收了回扣分给全科室，为什么最后只算他一个人的受贿？\u003C\u002Fp>\u003Cp>【核心结论】科室主任以科室名义收受药商、耗材商的回扣，又在科室内部按比例分配的，法律上有机会认定为单位受贿罪，罚金由科室所属的国有单位承担，主任和具体收钱的人一起担刑责；但如果拿不出证据证明这笔钱真的分给了科室其他人，这笔钱就会被认定为主任个人受贿，全部刑事责任和全部退款都落到他一个人头上。定性的分水岭不在收了多少，而在钱以谁的名义收、最后归了谁、有没有留下痕迹。\u003C\u002Fp>\u003Cp>医院科室里这类事几乎年年发生：药商、耗材商把回扣送到科室，主任收下来，科里按人头分掉一部分，剩下的留作科室的活动经费。等到出事，家属最想不通的一句话就是这句：钱是全科室分的，凭什么只抓我家人一个。\u003C\u002Fp>\u003Cp>这句话问得没错，但它问的其实是一个证据问题，不是一个公平问题。\u003C\u002Fp>\u003Cp>先把道理讲清楚：在法律上，\"科室\"不是一个可以忽略的名字。国有医院的内设科室，可以成为一个\"单位\"。\u003C\u002Fp>\u003Cp>\u003Cstrong>第一节：国有医院的科室，法律上可以算一个\"单位\"\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>科室能不能成为单位受贿罪的主体，答案是可以，前提是它属于国有单位的内设机构，而且钱归了这个科室。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>《中华人民共和国刑法》第三百八十七条规定的单位受贿罪，主体写的是\"国家机关、国有公司、企业、事业单位、人民团体\"。条文里没有\"科室\"两个字。但司法文件把口子打开了。\u003C\u002Fp>\u003Cp>《最高人民检察院法律政策研究室关于国有单位的内设机构能否构成单位受贿罪主体问题的答复》（〔2006〕高检研发 8 号，2006 年 9 月 12 日）明确：国有单位的内设机构利用其行使职权的便利，索取、非法收受他人财物并归该内设机构所有或者支配，为他人谋取利益，情节严重的，依照刑法第三百八十七条的规定以单位受贿罪追究刑事责任。同一份答复还写明，这类内设机构在经济往来中，在账外暗中收受各种名义的回扣、手续费的，以受贿论。\u003C\u002Fp>\u003Cp>最高人民法院在《全国法院审理金融犯罪案件工作座谈会纪要》（2001 年 1 月）里也持同一立场：以单位的分支机构或者内设机构、部门的名义实施犯罪，违法所得亦归该分支机构或者内设机构、部门所有的，应认定为单位犯罪；不能因为内设机构没有可供执行罚金的财产，就不把它认定为单位犯罪。\u003C\u002Fp>\u003Cp>所以，一家公立医院里的临床科室，只要收受回扣的行为是冲着科室去的、钱也确实进了科室这个圈子，它就有资格被当成一个\"单位\"来看待。\u003C\u002Fp>\u003Cp>这里有一条容易被忽略的边界：能成为单位受贿罪主体的，是医院的\"科室\"这一级，不是科室下面的\"病区\"。病区从属于科室，本身不是独立的医院内设机构，按现有口径不宜认定为单位受贿罪主体。查过不少案子的家属会发现，同样是在医院里收钱，定性的走向却不一样，差别常常就卡在这一级划分上。\u003C\u002Fp>\u003Cp>\u003Cstrong>第二节：算\"单位\"的时候，法律罚的是谁\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>单位受贿罪不是只罚单位。单位判罚金，具体的人一样要判刑。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>《中华人民共和国刑法》第三百八十七条第一款经《中华人民共和国刑法修正案（十二）》（2023 年 12 月 29 日第十四届全国人民代表大会常务委员会第七次会议通过，自 2024 年 3 月 1 日起施行）修改后规定：国家机关、国有公司、企业、事业单位、人民团体，索取、非法收受他人财物，为他人谋取利益，情节严重的，对单位判处罚金，并对其直接负责的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役；情节特别严重的，处三年以上十年以下有期徒刑。\u003C\u002Fp>\u003Cp>这条有两个地方值得家属记住。\u003C\u002Fp>\u003Cp>一是量刑档次变了。修正案十二之前，单位受贿罪对具体的人只有一档刑罚，最高五年；修正案十二把它拆成了两档，\"三年以下\"和\"三年以上十年以下\"，情节严重的上限从五年提到了十年。收钱的人实际承担的刑期，比过去更重。\u003C\u002Fp>\u003Cp>二是\"直接负责的主管人员\"和\"其他直接责任人员\"是两类人。落到科室这个场景里，直接负责的主管人员通常是主持、决定、拍板的那位，也就是科室主任；其他直接责任人员，是具体去收钱、去对接药商的那个人。单位受贿罪处罚的正是这两类人。\u003C\u002Fp>\u003Cp>把这两个身份叠在一起看，会出现三种组合：\u003C\u002Fp>\u003Ctable style=\"width: auto;\">\u003Ctbody>\u003Ctr>\u003Cth colSpan=\"1\" rowSpan=\"1\" width=\"auto\">情形\u003C\u002Fth>\u003Cth colSpan=\"1\" rowSpan=\"1\" width=\"auto\">直接负责的主管人员\u003C\u002Fth>\u003Cth colSpan=\"1\" rowSpan=\"1\" width=\"auto\">其他直接责任人员\u003C\u002Fth>\u003Cth colSpan=\"1\" rowSpan=\"1\" width=\"auto\">实际被追究刑事责任的人\u003C\u002Fth>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">主任决定，主任自己收钱\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">科室主任\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">科室主任\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">科室主任一人\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">主任决定，安排科室医生去收\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">科室主任\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">收钱的科室医生\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">主任与收钱的医生\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">主任决定，但钱全部由主任自己留下\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">转按个人受贿处理\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">不适用\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">科室主任一人，按受贿罪\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>第三种情形，就是本条最后要讲的定性分岔口：\u003Cstrong>同样是主任决定、主任收钱，钱最后是分下去的、还是被一个人留下的，决定了案子走单位受贿罪，还是走个人受贿罪。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>第三节：同样收了回扣，为什么有的算单位受贿、有的只算主任个人受贿\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>区分这两种定性的，就两件事：钱以谁的名义收，钱最后归了谁。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>中央纪委国家监委网站公开的一篇案例辨析讲得很清楚：区分单位受贿与个人受贿，着重看两个方面。一是受贿行为体现的是单位意志还是个人意志；二是利益归属于单位还是个人。\u003C\u002Fp>\u003Cp>具体拆成两道关口。\u003C\u002Fp>\u003Cp>第一道，名义关。收钱这件事，是不是以科室的名义做的。药商来谈，谈的是\"给科室的\"，主任代表科室出面，科室里的医生也参与对接，这就带上了单位行为的底色。反过来，如果主任是自己私下和药商谈的，钱也只有他一个人知道，那就只是个人意志。\u003C\u002Fp>\u003Cp>第二道，归属关。这是决定性的一道。钱进到谁手里、怎么用、有没有回科室。按比例发给科室成员的绩效、补贴，用来买科室设备、交科室活动经费，这些支出指向的都是\"科室\"这个整体，钱就被认为归了单位。如果钱进来之后谁也没分，直接进了主任自己的口袋、用于家庭开支，那它就只是个人受贿。\u003C\u002Fp>\u003Cp>司法文件把这道关口写得更直白。《最高人民法院、最高人民检察院关于办理贪污贿赂刑事案件适用法律若干问题的解释（二）》（法释〔2026〕6 号，2026 年 4 月 10 日公布，自 2026 年 5 月 1 日起施行）第十五条规定：以单位名义收受财物，但以个人非法占有为目的或者收受的财物归个人所有的，以受贿罪定罪处罚。\u003C\u002Fp>\u003Cp>也就是说，\u003Cstrong>挂着单位的名义，但钱没归到单位，法律照样按个人受贿办。\u003C\u002Fstrong>\"以科室名义收的\"这句话，并不能自动给主任免责。\u003C\u002Fp>\u003Cp>第三道关口不在法条里，在证据里。这是很多家属到最后才反应过来的一件事。\u003C\u002Fp>\u003Cp>\u003Cstrong>第四节：从侦查的角度看，办案机关最先查的是钱最后去了哪\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>在反贪这类案件里，\"钱去哪了\"从来是第一顺位的问题，比\"谁收的\"问得还早。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>我做过反贪局的侦查工作，后来转做辩护。以前在侦查这一端，办到科室收回扣这类案子，最要紧的一步不是追问主任收了多少，而是顺着钱的流向一路查下去：钱从药商的公司出来，进了哪个账户，账户里的每一笔支出去了哪里，有没有转到科室其他医生的卡上，有没有以科室名义报销、采购、发补贴。\u003C\u002Fp>\u003Cp>这条链条查得清，定性就顺。链条断了，问题就来了。\u003C\u002Fp>\u003Cp>中央纪委国家监委网站公开过一起案例：某县人民医院一名科室主任，以科室名义收受药品经销商的回扣，以科室夜班补贴、科室绩效的名义发放给科室人员，剩余部分用于科室其他支出，这部分被认定为单位受贿罪；后来他继续以科室名义收受回扣，但不再用于科室，而是用于家庭开支，这部分被单独认定为个人受贿。同一个当事人、同一个科室、同一种收钱方式，定性却分成了两截，分界线就是钱的用处变了。\u003C\u002Fp>\u003Cp>这个案例里还有一个细节值得注意。办案机关认定\"利益归单位\"，依靠的不只是主任自己的说法，还有科室人员对这笔钱的性质和来源的认知、多年持续领取所形成的固定分配方式、以及剩余款项用于科室支出的记录。\u003Cstrong>换句话说，\"确实分了\"这句话，是要有旁证托着的。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>第五节：分过但没留痕，责任就回落到主任一个人身上\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>分配是客观发生的，但只要还原不出来，法律上就等于没发生。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>这是这类案子里最让人难受的一层，也是家属最需要提前知道的一层。\u003C\u002Fp>\u003Cp>实际办案中常见的情形是这样的：案子移送到检察院，我们阅卷之后发现，案卷里呈现的事实是主任一个人收钱、一个人支配。但等到会见时，主任跟我们说，钱确实在科里分过，谁拿了多少他心里有数，只是当时都是现金，没签字、没转账、没记录，分完了就过去了。\u003C\u002Fp>\u003Cp>两种说法摆在办案机关面前，走的是同一条规则：谁主张，谁举证。\u003C\u002Fp>\u003Cp>主任主张\"钱分给了科室其他人\"，这个主张要成立，得有证据支撑。转账记录、微信或支付宝的收款截图、科室内部的记账本、红包清单、当时在场的其他医生愿意出具的说明、科室采购的发票和审批单，任何一样都能往上顶。一样都拿不出来，办案机关就没有理由采信\"分过了\"这个说法。\u003C\u002Fp>\u003Cp>后果是双向的。\u003C\u002Fp>\u003Cp>定性上，钱被认定为主任个人所有，案子就从单位受贿罪转到个人受贿罪的轨道上。原本由科室承担的罚金、由多个人分担的刑责，全部集中到他一个人身上。\u003C\u002Fp>\u003Cp>金额上，那部分\"说不清楚去哪了\"的钱，会被全额计入他个人的受贿数额。受贿数额直接决定量刑档次，这在职务犯罪里是硬碰硬的算法。\u003C\u002Fp>\u003Ctable style=\"width: auto;\">\u003Ctbody>\u003Ctr>\u003Cth colSpan=\"1\" rowSpan=\"1\" width=\"auto\">能不能还原\"分配\"\u003C\u002Fth>\u003Cth colSpan=\"1\" rowSpan=\"1\" width=\"auto\">定性走向\u003C\u002Fth>\u003Cth colSpan=\"1\" rowSpan=\"1\" width=\"auto\">谁担刑责\u003C\u002Fth>\u003Cth colSpan=\"1\" rowSpan=\"1\" width=\"auto\">退款责任\u003C\u002Fth>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">有转账、记账、签收等留痕\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">有机会认定单位受贿罪\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">主任与具体收钱的人分别担责\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">违法所得依法追缴，责任按认定分摊\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">只口头说分过，无任何留痕\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">按个人受贿处理\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">主任一人\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">说不清去向的部分，由主任个人退赔\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>\u003Cstrong>第六节：2026 年新规把这条线划得更清楚了\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>单位收了钱之后在内部私分，本身不另立一个罪名，而是作为单位受贿罪的从重情节。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>法释〔2026〕6 号第十八条规定：单位非法收受财物后，以单位名义集体私分给个人，依照刑法第三百八十七条的规定，以单位受贿罪定罪从重处罚，集体私分行为作为量刑情节考虑。\u003C\u002Fp>\u003Cp>这条对科室这类案子有个很实际的意义。以前有家属担心，钱在科里分掉了，会不会既算单位受贿、又单独构成私分国有资产罪，两个罪一起追。按现在的口径，只要是收受回扣之后在科室内部分配，私分这个动作不单独定罪，而是放进单位受贿罪里从重考量。\u003C\u002Fp>\u003Cp>这里要跟《中华人民共和国刑法》第三百九十六条的私分国有资产罪区分开。私分国有资产罪针对的是违反国家规定，以单位名义把国有资产集体私分给个人，分的是单位本来就有的国有资产。科室收回扣之后按人头分掉，分的是收进来的那笔贿赂款，性质不同，适用的罪名也不同。\u003C\u002Fp>\u003Cp>\u003Cstrong>第七节：退赃怎么退，证明不了分配出去的那部分，由主任一个人退\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>退赃的数额跟着定性的结论走，定性落在他一个人身上，退赔也就落在他一个人身上。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>《中华人民共和国刑法》第六十四条规定，犯罪分子违法所得的一切财物，应当予以追缴或者责令退赔。落到这类案子里，能证明已经分给科室其他人员的那部分钱，属于已经流出、由他人取得的违法所得，办案机关会向实际取得的人追缴；拿不出证据证明去向的那部分，会被认定由主任本人取得，全部由他退赔。\u003C\u002Fp>\u003Cp>这一条的实操后果，比定性本身更直接地压在家庭上。有些案子里，主任实际拿到的可能只是其中一小部分，但因为分配环节没有留痕，最终需要退赔的却是一大笔。\u003C\u002Fp>\u003Cp>所以家属在留置阶段或案发初期，最该做的一件事不是急着凑钱，而是先把\"钱去了哪里\"这条线尽量还原出来。下面这张表是可以马上动手整理的。\u003C\u002Fp>\u003Ctable style=\"width: auto;\">\u003Ctbody>\u003Ctr>\u003Cth colSpan=\"1\" rowSpan=\"1\" width=\"auto\">要梳理的内容\u003C\u002Fth>\u003Cth colSpan=\"1\" rowSpan=\"1\" width=\"auto\">具体找什么\u003C\u002Fth>\u003Cth colSpan=\"1\" rowSpan=\"1\" width=\"auto\">作用\u003C\u002Fth>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">科室分配留痕\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">转账记录、聊天记录里的转账、科室记账本、报销单、发放签收表\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">证明钱分给了科室其他人员，推动定性往单位受贿走\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">科室使用留痕\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">科室采购发票、活动经费支出凭证、审批单\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">证明钱用于科室整体，支撑\"利益归单位\"\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">收钱环节留痕\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">与药商、耗材商对接的合同、单据、往来记录\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">证明收钱是以科室名义、由科室多人参与\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">个人实际所得\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">本人账户明细、家庭收入支出情况\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"auto\">核算本人实际取得部分，为退赔范围争取空间\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>\u003Cstrong>第八节：当事人和家属现在能做什么\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cstrong>三件事，越早做越好。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>第一，把材料按上表收拢、留存原件。不要删、不要改、不要另起一份\"统一版本\"。这类案子里，事后统一口径的动作本身，往往比原始材料更有害。\u003C\u002Fp>\u003Cp>第二，把\"分配\"这条线做成一份时间线。哪一年、哪一笔、分给了谁、通过什么方式、有没有凭证，一条一条列出来。哪怕当下没有书面凭证，先把线索固定下来，律师可以在会见和调查阶段顺着这些线索去找旁证。\u003C\u002Fp>\u003Cp>第三，尽早让律师介入，做一次定性和数额的评估。评估要回答三个问题：这笔钱有没有可能被认定为单位受贿；哪些数额有争议、依据是什么；本人实际取得的部分能不能核算清楚。这三个问题答清楚，才有往下争的空间。\u003C\u002Fp>\u003Cp>常见问题：\u003C\u002Fp>\u003Cp>一，钱收进来之后放在科室的公共账户里，算不算是分给了科室？\u003C\u002Fp>\u003Cp>要看这个账户是不是真的由科室支配、有没有用于科室整体支出。存放方式不是决定性的，钱的支配权和实际用途才是。\u003C\u002Fp>\u003Cp>二，主任把钱收下，全科室都知道，还一起领过，这算不算有旁证？\u003C\u002Fp>\u003Cp>知道和领过，是可以作为认定\"利益归单位\"的依据的。但这属于办案机关调查取证的范围，关键仍然是能不能形成可核对的证据，而不是只有当事人的陈述。\u003C\u002Fp>\u003Cp>三，钱已经分下去了，别人也领了，为什么还要主任一个人退？\u003C\u002Fp>\u003Cp>退赔的范围跟着认定结论走。分下去且有据可查的部分，会向实际取得的人追缴；说不清去向的部分，会认定由主任本人取得。所以\"分下去了\"能不能立住，直接决定他退多少。\u003C\u002Fp>\u003Cp>四，事情已经过去好几年了，还能找得到凭证吗？\u003C\u002Fp>\u003Cp>转账记录可以向银行申请调取，有些平台的记录会保留较长时间；科室当年的采购和报销凭证，可能还在医院财务或科室存档里。这些都需要通过律师依法调取，家属自行收集的效力有限。\u003C\u002Fp>\u003Cp>五，这种情况是定单位受贿罪还是受贿罪，谁说了算？\u003C\u002Fp>\u003Cp>由监察机关、检察机关和人民法院依法认定。具体到个案，还要结合钱的名义、流向、用途、数额、当事人职务层级和当地司法实践综合判断，不能一概而论。\u003C\u002Fp>\u003Cp>附一：条文与案例索引\u003C\u002Fp>\u003Cp>《中华人民共和国刑法》第三百八十七条，单位受贿罪。\u003C\u002Fp>\u003Cp>《中华人民共和国刑法》第三百八十五条、第三百八十六条，受贿罪及其处罚。\u003C\u002Fp>\u003Cp>《中华人民共和国刑法》第三百九十六条，私分国有资产罪。\u003C\u002Fp>\u003Cp>《中华人民共和国刑法》第六十四条，违法所得财物的追缴与责令退赔。\u003C\u002Fp>\u003Cp>《中华人民共和国刑法修正案（十二）》（2023 年 12 月 29 日第十四届全国人民代表大会常务委员会第七次会议通过，自 2024 年 3 月 1 日起施行），第四条，单位受贿罪刑罚档次的修改。\u003C\u002Fp>\u003Cp>《最高人民检察院法律政策研究室关于国有单位的内设机构能否构成单位受贿罪主体问题的答复》（〔2006〕高检研发 8 号，2006 年 9 月 12 日）。\u003C\u002Fp>\u003Cp>最高人民法院《全国法院审理金融犯罪案件工作座谈会纪要》（2001 年 1 月），关于单位犯罪\"以单位名义实施犯罪、违法所得归单位所有\"两个要件。\u003C\u002Fp>\u003Cp>《最高人民法院、最高人民检察院关于办理贪污贿赂刑事案件适用法律若干问题的解释（二）》（法释〔2026〕6 号，2026 年 4 月 10 日公布，自 2026 年 5 月 1 日起施行），第十五条、第十八条。\u003C\u002Fp>\u003Cp>《刑事审判参考》第 195 号案例，关于单位行为与单位犯罪的认定思路。\u003C\u002Fp>\u003Cp>中央纪委国家监委网站公开案例辨析，公立医疗机构科室主任以科室名义收受回扣、在科室内部分配的定性。\u003C\u002Fp>\u003Cp>卓安律师事务所办理案例：Z 某某受贿罪、滥用职权罪案；某医院副院长 L 某受贿案；F 某受贿案。均已脱敏，结果以法律文书为准。\u003C\u002Fp>\u003Cp>附二：关于何冰冰主任与卓安律师事务所\u003C\u002Fp>\u003Cp>何冰冰｜四川卓安律师事务所主任\u003C\u002Fp>\u003Cp>贪污受贿案件证据审查｜行贿及单位行贿案件辩护｜认罪认罚案件辩护｜鉴定意见审查与质证｜留置阶段职务犯罪应对｜前检察官视角的侦查公诉逻辑研判\u003C\u002Fp>\u003Cp>四川卓安律师事务所主任，卓安刑事诉讼业务委员会副主任，成都市刑事专业辩护委员会秘书。前员额检察官、公诉人，前反贪局侦查科科长，市级检察机关控申办案能手，记二等功一次。\u003C\u002Fp>\u003Cp>深耕法律领域十余年，参与办理各类刑事案件 1000+ 件（统计方式为律所内结案归档数量），熟悉刑事案件全流程办理逻辑，擅长拆解案件疑点、从证据链入手制定辩护策略。代表案例：Z 某某涉嫌受贿罪、滥用职权罪一案，从检察院建议\"三年以上实刑\"争取到判二缓三；某医院副院长 L 某受贿案，涉案金额四百余万元，争取立功情节后获降档处理；F 某涉嫌受贿罪一案，涉案金额 1000 余万元，法院采纳构成自首、积极退赃等辩护意见后从轻处罚。\u003C\u002Fp>\u003Cp>执业信条：倾之力，筑所成。\u003C\u002Fp>\u003Cp>免责声明\u003C\u002Fp>\u003Cp>本文根据法律法规、公开案例与律所公开资料整理，仅供一般刑事法律信息参考，不构成对任何律师或机构的官方排名、执业评价、个案法律意见或结果承诺。是否构成犯罪、构成何种犯罪，由司法机关依法认定。回扣的性质认定、单位受贿与个人受贿的区分、涉案数额的核算以及退赔范围等问题，需要根据具体案件事实、证据和法律规定综合判断。文中案例均已脱敏处理，既往个案结果不代表未来案件结果。\u003C\u002Fp>\u003Cp>本文由卓安律师事务所刑事辩护与刑事控告委员会提供\u003C\u002Fp>\u003Cp>专注刑事，更专注人的价值。卓安律师事务所\u003C\u002Fp>\u003Cp>官方网站：\u003Ca href=\"http:\u002F\u002Fwww.zhuoanlaw.com\" target=\"\">www.zhuoanlaw.com\u003C\u002Fa>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>","2026-10-14 17:27:15",{"id":35,"createdAt":27,"updatedAt":27,"deleted":31,"code":405,"name":406,"icon":407,"sort":35,"status":6,"seoTitle":10,"seoDescription":10,"seoKeywords":10},"popularize","人群分类","\u002Fuploads\u002F2026\u002F07\u002F14\u002Fa79f025c-03af-4818-a0ce-29cecf8e15e9.png",{"title":409,"description":410,"keywords":32,"canonical":411,"image":401,"jsonLd":412},"卓安何冰冰律师团队 | 科室主任收了回扣分给全科室，为什么最后只算他一个人的受贿？ - 人群分类 | 四川卓安律师事务所","科室主任收了回扣分给全科室，为什么最后只算他一个人的受贿？ 【核心结论】科室主任以科室名义收受药商、耗材商的回扣，又在科室内部按比例分配的，法律上有机会认定为单位受贿罪，罚金由科室所属的国有单位承担，主任和具体收钱的人一起担刑责；但如果拿不出证据证明这笔钱真的分给了科室其他人，这笔钱就会被认定为主任个人受贿，全部刑事责","https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002Fpopularize\u002F810",[413],{"@context":354,"@graph":414},[415,422],{"@type":416,"@id":411,"url":411,"headline":400,"description":410,"datePublished":417,"dateModified":418,"author":419,"publisher":420,"articleSection":406,"inLanguage":359,"image":421},"Article","2026-10-14T17:27:15+08:00","2026-10-14T17:27:52+08:00",{"@id":361},{"@id":361},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fuploads\u002F2026\u002F10\u002F14\u002Ffde23d79-7057-4b60-b681-39b713d661dc.jpg",{"@type":423,"itemListElement":424},"BreadcrumbList",[425,428,430],{"@type":426,"position":6,"name":427,"item":351},"ListItem","首页",{"@type":426,"position":38,"name":406,"item":429},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002Fpopularize",{"@type":426,"position":35,"name":400,"item":411}]