Proceedings of the 2025 4th International Conference on Humanities, Wisdom Education and Service Management (HWESM 2025)

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Cognizance Standards and Calculation Rules of Illegal Gains in the Realm of Administrative Penalty

Authors
Xiangyu Ma1, *
1School of Law, Jiangsu University, Zhenjiang, 212001, Jiangsu Province, China
*Corresponding author. Email: maxy2024@126.com
Corresponding Author
Xiangyu Ma
Available Online 12 June 2025.
DOI
10.2991/978-2-38476-422-8_31How to use a DOI?
Keywords
Administrative penalty; Illegal gains; Cognizance standards; Analysis of Calculation rules
Abstract

This paper targets the confiscation of illegal gains through the lens of administrative penalties. It sheds light on the conceptual foundation underpinning the confiscation of illegal gains, addressing fundamental questions such as the definition, cognizance standards, and specific calculation rules of “illegal gains”. These facets are interconnected and are comprehensively analyzed to put forth several perspectives. The key contributions of this paper include: unifying the conceptualization of illegal gains as encompassing “total revenue with partial cost deductions”; and elucidating detailed calculation rules for illegal gains, which encompass the calculation of “total revenue”, “partial cost deductions”, reimbursements, tax deductions, and other pertinent factors. Notably, this paper advocates for the deduction of reimbursements and paid taxes not only in the context of “partial cost deductions” but also in the calculation of “total revenue”.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 4th International Conference on Humanities, Wisdom Education and Service Management (HWESM 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
12 June 2025
ISBN
978-2-38476-422-8
ISSN
2352-5398
DOI
10.2991/978-2-38476-422-8_31How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Xiangyu Ma
PY  - 2025
DA  - 2025/06/12
TI  - Cognizance Standards and Calculation Rules of Illegal Gains in the Realm of Administrative Penalty
BT  - Proceedings of the 2025 4th International Conference on Humanities, Wisdom Education and Service Management (HWESM 2025)
PB  - Atlantis Press
SP  - 253
EP  - 264
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-422-8_31
DO  - 10.2991/978-2-38476-422-8_31
ID  - Ma2025
ER  -