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对于机动车等特殊动产而言,权属变更登记仅是对抗要件而非生效要件,物权是否发生变更仍以是否交付为标准。司法机关原则上应以交付时特殊动产贿赂的所有权价值计算受贿数额。国家工作人员在请托人交付后至案发前归还且排除民事借用可能的,应以交付时至归还时特殊动产的使用权价值计算受贿数额。现阶段司法实践亟须设定清晰的数额界限,明确国家工作人员离职后财物赠与的最高限额,双方有财产往来的应当予以扣除。
For special movables such as motor vehicles, the change of ownership registration is only an element of confrontation rather than a requirement of entry into force, and whether the change of ownership is still delivered as a standard. The judiciary should, in principle, calculate the amount of bribes valued at the value of the title of bribery of special movable property at the time of delivery. National staff may return the amount after the delivery of the trustee until the incident and exclude civil borrowing. The amount of the bribe shall be calculated from the value of the right to use the special movable property from the time of delivery to the time of return. At the present stage, it is imperative to set a clear threshold for the judicial practice, clarify the maximum allowances for the state property after leaving the property, and both parties should deduct property from each other.