THE LATEST TRENDS AND COMPARATIVE ANALYSIS OF CRIMINAL CONFISCATION PROCEDURE REFORM IN MAINLAND CHINA AND TAIWAN

In recent years, both Mainland China and Taiwan have modified and perfected the criminal confisca- tion procedure, but they select completely different directions and paths. Based on the pragmatic attitude, Mainla nd China perfected the relevant content of special confiscation procedure in Criminal Procedure Law by referring to civil confiscation system in the main destination countries of corrupt officials on the run, such as the United States. Accord- ing to the loc al conditions, Taiwan substantially amended the confiscation clauses in Criminal Law and Criminal Procedure Law by using the German criminal confiscation model for reference. This paper introduces legislative back- ground, legal nature, basic principle, obje ct and scope of confiscation, proof, security measure as well as confiscation and right guarantee of the third party in Taiwan and Mainland China. Based on the comparison, shortcomings of crimi- nal confiscation system reform of Mainland China are reflected to provide reference for improving confiscation proce- dure in Mainland China.