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《中华人民共和国刑法》(以下简称《刑法》)第三百一十三条规定了拒不执行判决、裁定罪,其中判决、裁定包括民事、行政、刑事的判决、裁定,实务中以民事判决、裁定居多。近年来,随着法院对执行工作的重视,法院受理拒不执行判决、裁定罪的数量急剧上升,一定程度上有助于缓解执行难。但在实践中,拒不执行判决、裁定罪的认定中,存在三方面的争议问题,具体如下:拒执行为的起算时间拒不执行判决、裁定罪,是指对人民
Article 313 of the Criminal Law of the People’s Republic of China (hereinafter referred to as “the Criminal Law”) stipulates that people should not execute judgment or conviction, and judgments, rulings and rulings including judgments, rulings and judgments in civil, administrative and criminal matters shall be subject to civil judgments , Ruling majority. In recent years, as courts have attached importance to implementation, courts have refused to enforce the judgment and the number of convictions has risen sharply, helping to some extent ease implementation. However, in practice, the refusal to implement the verdict and the determination of the verdict exist in three aspects: the issue of refusing execution, the refusal to execute the verdict, and the conviction of the crime