同案被告人的口供能否互为证人证言新探
曹文安
围绕同案被告人的口供能否互为证人证言的问题，学术界激烈争鸣了十数年，真可谓众说纷坛，莫衷一是。具有代表性的观点归纳起来主要有三种:第一种认为，同案被告人的口供在任何情况下都属于被告人的口供，不能当作证人证言；第二种认为，同案被告人的口供如果供述一致，可以互为证人证言；第三种认为，同案被告人的口供原则上仍属于被告人口供，但在某些特殊情况下，其中有的同案被告人的一致供述，可以起到证人证言的作用。第三种观点认为的“特殊情况”是指以下四种例外:其一，在同一诉讼程序中，某被告人检举同案被告人与自己的犯罪无关的犯罪事实，应视为证人证言；其二，已分案处理并已审结的前案被告人，对后案审理的其他被告人的共同犯罪事实加以证实，亦可视为证人证言；其三，因罪行互有牵连而并案审理的若干同案被告人，其刑事责任有的是可以相对分开的，其中处于次要地位或者被动地位的销赃犯、包庇犯、窝藏犯、肋从犯以及被教唆者，揭发首犯、主犯、实行犯、教唆犯等人的罪行，一般也可按证人证言对待；其四，在共同犯罪的案件中，部分同案被告人由人民检察院决定免予起诉的，在法庭审理时，传唤其出庭作证，他所交代和揭发共同犯罪的事实，可按证人证言对待。①
笔者认为，以上三种观点都值得商榷。事实上，要弄清同案被告人的口供能否互为证人证言的问题，首先必须明确“同案被告人”、“被告人口供”和“证人证言”的含义。因为如果争论各方在有关的基本权念和范畴上不统一或者不同一，其争论是毫无意义的。
所谓同案被告人，是指基于共犯关系或者其他关系而并入同一诉讼程序中的被告人，包括共犯同案被告人和非共犯同案被告人两种。后者又包括两类：一是没有共犯关系但有其他牵连关系的同案被告人，例如共同过失犯、事前无通谋的销赃犯、窝赃犯、窝藏犯、包庇犯等；二是没有共犯关系也没有其他牵连关系的同案被告人，例如，张三和李四共犯抢劫罪，张三与王五共犯盗窃罪，司法机关为便于迅送、全面地查清案情，特这两起案件合并审理，别李四与王五因司法机关的这一决定而成为非共犯同案被告人。如果将同案被告人简单限定为只是共犯被告人，则其相互攀供均属于被告人口供，不能互为证人证言，这一点应是毫元疑义的。因此，这里首先要将同案被告人作广义上的理解，即同案被告人既包括共犯同案被告人，也包括非共犯同案被告人。
所谓被告人口供，是指刑事诉讼中的被告人就有关案件事实向司法机关所作的口头或者书面陈述。一般认为它包括三方面的内容:其一，供述；其二，辩解；其三，攀供和检举。这里值得研究的是被告人的检举是否属干被告人口供的范围。因为如果被告人的检举属于被告人口供的范围，则同案被告人的口供不能至为证人证言。有观点认为，被告人的检举主要有下列三种情况:检举揭发与自己罪行没有关系的其他犯罪人及其犯罪事实；检举揭发与自已罪行有实质意义上共犯关系的其他犯罪人的犯罪事实；检举揭发与自己罪行没有实质意义上的共犯关系而只有某种牵连关系的其他犯罪人的犯罪事实。这种观点并认为，第一种情况的检举是证人证言而不是口供，第二、第三种情况的检举不是证人证言而是属于口供。②笔者认为，这种观点值得商椎。所谓检举，一般是指与案件无直接牵连的人向司法机关揭发犯罪分子及其犯罪事实的行为。据此，被告人的检举不属于被告人口供的范围。前述第二、第三种情况下的“检举”实际上不属于检举，它是被告人对自已犯罪活动的交代，是对案件事实进行全面客观陈述的必然要求，这应该是被告人供述，而不是被告人的检举。当然，由于被告人的特殊身份，被告人的检举与普通公民的检举在形式上是有区别的，被告人的检举虽然是实质上的证人证言，但它却是以被告人口供的形式出现的。
所谓证人证言，是指当事人以外的第三者就其耳闻目睹的有关案件情况向司法机关所作的陈述。
被告人口供和证人证言是两种不同的证据，不应将二者混淆。二者的根本区别点在于:被告人是案件的当事人，案件的处理结果与其有直接的利害关系，因而其陈述常具有某种虚假性；而证人是案件的“局外人”，一般与案件的处理结果没有直接的利害关系，因而其一般能客观公正地陈述案情。
基于以上理解，笔者认为，同案被告人陈述同一共同犯罪事实的口供，以及陈述同案其他被告人的与己无共犯关系但有其他牵连关系的案件事实的口供，均不能正为证人证言；而同案被告人陈述同案其他被告人的另一起与己无共犯关系也无其他牵连关系的案件事实的“口供”，即被告人的检举，可以至为证人证言。兹分述如下:
一、同案被告人陈述同一共同犯罪事实的口供，不能互为证人证言。因为共同犯罪案件的各被告人在主观上有共同故意，容观上有共同行为，他们对同一共同犯罪事实的陈述通常是“你中有我，我中有你，你我中有他”，相互形成一个不可分割的整体。同案被告人均是该共同犯罪案件的当事人，都与其所作陈述的案件的处理结果有直接的利害关系，其陈述可以相互印证，但不能互为证人证言。
前述第三种观点认为，已分案处理并已审结的前案被告人，对后案审理的其他被告人的共同犯罪事实加以证实，所交代和揭发共同犯罪的事实，可以按证人证言对待。笔者认为这种说法值得商榷。因为共同犯罪案件中各被告人在共同犯罪中的地位不能以受审、受处理的时间先后来认定，即不能认为某共犯被先审结了，其在共同犯罪中的地位就己经被确定无疑了，而应当根据最终查明的事实加以认定。例如，甲、乙、丙三人共犯抢劫罪，已是主犯，甲、丙是从犯，甲于案发后逃跑。司法机关审理此案时，乙、丙因事先串供，一致把甲说成是主犯。司法机关特乙、丙作为从犯审结此案。不久甲归案。审理中乙、丙被传出庭证实甲的共同犯罪事实，则乙、丙的陈述是被告人口供还是证人证言?笔者认为是被告人口供，因为乙、丙是该共同犯罪案件的当事人，其陈述的案情仍与其有直接的利害关系，特别是乙，这些陈述将直接关系到是否重新确定其主犯的地位。因此，乙、丙的陈述从形式上看是证人证言，实质上仍是被告人口供。至于胁从犯、被教唆者揭发首犯、主犯、教唆犯罪行的陈述是被告人口供还是证人证言的问题，笔者认为应作具体分析。如果胁从犯、被教唆者参与了所揭发的首犯、主犯、教唆犯的罪行，则因其本身也是该案件的当事人，案件的处理结束与其有直接的利害关系，其陈述应是被告人口供；反之，如果未参与，则属于证人证言。
二、同案被告人陈述同案其他被告人的与已无共犯关系但有其他牵连关系的案件事实的口供，也不能互为证人证言。例如，销赃犯、窝赃犯、窝藏犯、包庇犯对实行犯的犯罪事实的陈述，其虽不是实行犯，如盗窃、抢劫等案件的当事人，但案件的处理结果仍与其有直接的利害关系(因为盗窃犯、抢劫犯等罪名成立，则销赃犯、窝赃犯、窝藏犯、包庇犯罪名亦成立；反之，盗窃犯、抢劫犯等罪名不成立，销赃犯、窝脏犯、窝藏犯、包庇犯的罪名亦不成立)，其陈述实行犯的犯罪事实是其交代自己罪行的必然要求，所以其陈述仍然是被告人口供，而不是证人证言。
三、同案被告人陈述同案其他被告人的另一起与己既无共犯关系也无其他牵连关系的案件事实的“口供”可以至为证人证言。因为该被告人并不是其所陈述的案件的当事人，案件的处理结果也与其无直接的利害关系，这种陈述在形式上是被告人口供，在实质上却是证人证言。
综上所述，对同案被告人的口供能否正为证人证言的问题不可一概而论。我们既不能说同案被告人的口供都不能正为证人证言，也不能说同案被告人的口供都可以互为证人证言，认为同案被告人的口供原则上不能互为证人证言，但在几种特殊情况下可以互为证人证言的提法也欠妥当。笔者认为，对此问题应进行具体分析。总的来说，在分析同案被告人的口供能否互为证人证言时，应当考虑两个因素:一是同案被告人是否其所作陈述案件的当事人；二是其所作陈述的案件的处理结果是否与其有直接的利害关系。细言之，如果同案被告人是其所作陈述的案件的当事人，则该案件的处理结果与其有直接的利害关系，其陈述权能是被告人口供，不能互为证人证言；如果同案被告人不是其所作陈述的案件的当事人，但是案件的处理结束与其有直接的利害关系，则其陈述也只能是被告人口供，同样不能互为证人证言；如果同案被告人既不是其所作陈述的案件的当事人，同时案件的处理结果也与其没有直接的利害关系，则其陈述不是被告人的口供，而是证人证言，只有在这种情况下，同案被告人的口供可以互为证人证言。
注释:
1、崔敏、张文清主编(刑事证据的理论与实践)第200页至第203页。
2、樊崇义主编、肖胜喜副主编《刑事诉讼法学研究综述与评价》第290页。
对个人的外汇管理施行细则(附英文)
国家外管局
对个人的外汇管理施行细则(附英文)
国家外管局
一、为贯彻执行《中华人民共和国外汇管理暂行条例》第三章的规定，特制定本细则。
二、居住在中国境内的中国人、外国侨民和无国籍人，收到由外国和港澳等地区汇入的外汇，必须结售给中国银行；对每笔人民币三千元（含三千元）以上的大额汇款，允许留存10％的外汇。
上述结售给中国银行所得的人民币，都可以享受优待侨汇的有关待遇。
三、居住在中国境内的中国人在中华人民共和国成立前、华侨在回国定居前、港澳同胞在回乡定居前存放在外国或者港澳等地区的外汇，以及在中华人民共和国成立后和回国、回乡定居后，在外国或者港澳等地区继承财产所得外汇，委托中国银行调回境内的，允许留存30％的外汇；
其余70％在结汇后所得的人民币，可以享受优待侨汇的有关待遇。
居住在中国境内的外国侨民和无国籍人，委托中国银行调入其存放在境外的外汇或者调入其继承境外财产所得外汇，留存比例比照上款办理。
四、华侨、港澳同胞等在回国或者回乡定居时，携入或者汇入的外汇，在入境后两个月内向银行申请，允许留存30％的外汇；其余70％在结汇后所得的人民币，可以享受优待侨汇的有关待遇。
上述携入外汇的留存申请，须提供海关申报单才能办理。
五、国家派赴外国或者港澳等地区的工作人员公毕返回，必须将属于个人的工资、津贴等剩余的外汇及时汇回或者携回境内，不得存放境外；凭我驻外机构证明，允许个人留存。
六、国家派赴外国或者港澳等地区学习的留学生、实习生、研究生、学者、教师、教练和其他人员，在境外期间收入外汇的剩余部分，在返回时，必须及时汇回或者携回境内，不得存放境外；其中属于个人应得的外汇，凭我驻外机构证明，允许留存。
七、个人的发明创造、著作等在境外发表、出版和以个人名义出境讲演、讲学，或者向境外报纸、杂志、专业刊物投稿等所得的出版费、版权费、奖金、补助金和稿费等外汇，必须及时调入境内，不得存放境外；按照国务院和有关部委批准的有关规定，或者经国家外汇管理总局同意，
属于个人应得的部分，允许留存。
八、上述各条规定允许个人留存的外汇，必须存入中国银行。该项外币存款，可以汇出境外，也可以凭中国银行证明携出境外；如兑换人民币，可以享受优待侨汇的有关待遇。但是，不得将存款凭证私自携带、托带或者邮寄出境。
个人留存外汇的务理，不得违反《中华人民共和国外汇管理暂行条例》第四条第二款的规定。
九、居住在中国境内的中国人、外国侨民和无国籍人，存放在中国境内的外汇，允许个人持有。但是，不得私自携带、托带或者邮寄出境；如需出售，必须卖给中国银行，并比照本细则第二条的规定办理。
十、来中国的外国人，短期回国的华侨、回乡的港澳同胞，应聘在中国境内机构工作的外籍专家、技术人员、职工，以及外籍留学生、实习生等，由外国或者港澳等地区汇入或者携入的外汇，可以自行保存，可以卖给或者存入中国银行，也可以凭海关原入境申报单汇出或者携出境外。
十一、应聘在中国境内机构工作的外籍专家、技术人员和职工，需要申请汇出或者携出外汇，由中国银行按照合同、协议的有关规定办理。
十二、本细则经国务院批准，由国家外汇管理总局发布施行。(附英文)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL RELATING
TO INDIVIDUALS
(Approved by the State Council on December 31, 1981, promulgated
by the State Administration of Foreign Exchange Control on December 31,
1981)
Article 1
These Rules are formulated in order to implement the provisions of Chapter
III of the Interim Regulations on Foreign Exchange Control of the People's
Republic of China.
Article 2
When Chinese, foreign nationals and stateless persons residing in China,
receive foreign exchange remitted from foreign countries or from Hong
Kong, Macao or other regions, they must sell it to the Bank of China; they
shall be permitted to retain 10% in foreign exchange of each single large
remittance that is equivalent to 3,000 yuan or more in Renminbi.
All owners shall enjoy the relevant preferential treatment for overseas
Chinese remittances with respect to the Renminbi that they receive through
sales of foreign exchange remittances to the Bank of China as mentioned
above.
Article 3
When entrusting the Bank of China, to repatriate the foreign exchange that
was kept in foreign countries or in Hong Kong, Macao or other regions by
Chinese residing in China prior to the founding of the People's Republic
of China, by overseas Chinese prior to their returning to and settling
down in China, or by Hong Kong and Macao compatriots prior to their
returning to and settling down in their native places, and to repatriate
the foreign exchange received by inheriting property in foreign countries
or in Hong Kong, Macao or other regions by Chinese residing in China after
the founding of the People's Republic of China, by overseas Chinese after
their returning to and settling down in China, or by Hong Kong and Macao
compatriots after their returning to and settling down in their native
places, the owners shall be permitted to retain 30% of the foreign
exchange; as to the Renminbi received after the remaining 70% is
converted, the owners may enjoy the relevant preferential treatment for
overseas Chinese remittances.
Foreign nationals and stateless persons residing in China, when entrusting
the Bank of China to repatriate foreign exchange that they have kept
abroad or that they have received by inheriting property outside China,
shall be permitted to retain a portion of the foreign exchange in
accordance with the percentage as stipulated in the preceding paragraph.
Article 4
When overseas Chinese and Hong Kong and Macao compatriots, etc. return to
and settle down in China or in their native places, they shall be
permitted to retain 30% of the foreign exchange that they remit or bring
into, if they apply to the Bank within two months after their entry; as to
the Renminbi received after the remaining 70% is converted, the owners may
enjoy the relevant preferential treatment for overseas Chinese
remittances. The application for permission to retain a portion of the
foreign exchange brought into as mentioned above can be made only on the
strength of the relevant Customs declaration form.
Article 5
When personnel sent by the State to work in foreign countries or in Hong
Kong, Macao or other regions return home upon completion of their
missions, they must promptly remit or bring back to China the remaining
foreign exchange from wages, allowances, etc. that belongs to them, and it
shall not be kept abroad; they shall be permitted to retain the foreign
exchange on the strength of certification issued by Chinese organizations
stationed abroad.
Article 6
Students, trainees, postgraduate students, scholars, teachers, coaches and
other personnel who are sent by the State to study in foreign countries or
in Hong Kong, Macao or other regions must, upon their return, promptly
remit or bring back to China the remaining amount of the foreign exchange
that they have received during their stay abroad, and it shall not be kept
abroad; they shall be permitted to retain the foreign exchange that they
are entitled to receive, on the strength of certification issued by
Chinese organizations stationed abroad.
Article 7
The foreign exchange from fees for publication, copyright royalties,
awards, stipend, author's remuneration, etc. earned by individuals for
publications of their inventions, writings and the like abroad, for
speeches and lectures made in their own names outside China, for their
contributions to foreign newspapers, magazines and specialized journals,
etc., must promptly be repatriated and shall not be kept abroad;
individuals shall be permitted to retain the foreign exchange that they
are entitled to receive according to the relevant provisions approved by
the State Council or the ministries or commissions concerned, or with the
approval of the State Administration of Foreign Exchange Control.
Article 8
The foreign exchange that individuals are permitted to retain under the
preceding Articles must be deposited with the Bank of China. Such deposits
in foreign currency may be remitted abroad or may be taken abroad on the
strength of certification issued by the Bank of China; if these deposits
are converted into Renminbi, the owners may enjoy the relevant
preferential treatment for overseas Chinese remittances. However, these
deposit certificates may not, without authorization, be carried or sent
out of China either by holders or by others or by post.
The foreign exchange retained by individuals may not be dealt with in
violation of the provisions in paragraph 2, Article 4 of the Interim
Regulations on Foreign Exchange Control of the People's Republic of China.
Article 9
Chinese, foreign nationals and stateless persons residing in China shall
be permitted to keep in their own possession the foreign exchange already
in China. However, such foreign exchange shall not, without authorization,
be carried or sent out of China by owners or others or by post; if the
owners need to sell the foreign exchange, they must sell it to the Bank of
China, and the matter shall be handled by applying mutatis mutandis the
provisions of Article 2 of these Rules.
Article 10
The foreign exchange remitted or brought into China from foreign countries
or from Hong Kong, Macao or other regions by foreign nationals coming to
China, by overseas Chinese and Hong Kong and Macao compatriots returning
for a short stay, by foreign experts, technicians, staff and workers
engaged to work in China, and by foreign students and trainees, etc., may
be kept in their own possession, may be sold to or deposited with the Bank
of China, or may be remitted or taken out of China on the strength of the
original Customs declaration form filled out at the time of entry.
Article 11
When foreign experts, technicians, staff members and workers engaged to
work in organizations within China need to apply for remitting or taking
abroad their foreign exchange, the Bank of China shall handle the matter
in accordance with the stipulations as provided in the relevant contracts
or agreements.
Article 12
These Rules shall be promulgated and put into effect by the State
Administration of Foreign Exchange Control upon approval by the State
Council.
1981年12月31日
