帮助信息网络犯罪活动罪的大量适用是近几年刑事法律领域的一个重要课题。网络技术在为人们生活带来便利的同时，也为犯罪分子提供了可乘之机。网络空间的犯罪呈现出链条化、去中心化、超越时空等新特征。对于这些新的变化，传统的刑法规制体系难以覆盖，或者在适用过程中碎片化，使得帮助信息网络犯罪活动罪的司法适用出现一系列问题。其中最明显地体现在支付结算型帮助信息网络犯罪活动罪中，自从“断卡”行动以来，该罪的适用量激增，同时，因为对于相关概念的不明晰、相关定位的不明确，使得该罪在适用时出现内涵模糊、犯罪金额难以认定、量刑失衡、与信息网络犯罪共犯和相关竞合犯罪的适用界分不明等问题，使支付结算型帮助信息网络犯罪活动罪偏离了预设的目标。本文将从司法实践中总结该罪的行为样态和特征，对该罪的构成要件，行为模式进行分析，在明确犯罪内涵的基础上，对支付结算型帮助信息网络犯罪活动罪与信息网络共同犯罪和相关竞合犯罪做以明确的界分。

第一章，对支付结算型帮助信息网络犯罪活动罪司法适用现状和行为特征进行分析。首先是通过案例分析总结出支付结算型帮助信息网络犯罪活动罪的行为工具以及犯罪样态，然后通过对行为样态的分析，概括总结当前该罪在司法适用中的问题，由于实践中对其内涵和适用范围不明晰、定罪量刑标准宽泛、“明知”难以认定导致其与被帮助行为共犯适用存在争议；以及与掩饰、隐瞒犯罪所得、犯罪所得收益罪行为上存在交叉重合，导致两罪难以界分。第二章，主要对支付结算型帮助信息网络犯罪活动罪的定罪量刑的要点进行明晰，首先是对“支付结算”行为的内涵做以系统分析，明确其行为内涵。其后，是依据司法解释和司法适用情况，明确该罪的定罪条件和量刑标准，以免其过于宽泛而沦为“口袋罪”。第三章，主要明确支付结算型帮助信息网络犯罪活动罪与关联共犯的界分。首先探究明确该罪中“明知”内涵。其后，明确其与关联共犯的界分，明确提供支付结算帮助行为不成立片面共犯，以期在实践中能更好地与上游犯罪共犯区分。第四章，主要探究支付结算型帮助信息网络犯罪活动罪与掩饰、隐瞒犯罪所得、犯罪所得收益罪的区分问题。然后针对两罪适用的相关学说进行分析，应在严格区分二者的构成要件的基础上，综合认定定罪的情节，择一重罪处罚。

The application of the crime of assisting information network crime is an important subject in the field of criminal law in recent years. Network technology not only brings convenience to people's life, but also provides opportunities for criminals. Crimes in cyberspace show new characteristics of chain, decentralization and transcending time and space. For these new changes, the traditional criminal law regulation system is difficult to cover, or in the process of application of fragmentation, resulting in a series of problems in the judicial application of the crime of assisting information network crime. One of the most obvious manifestations is in the crime of payment and settlement type help information network crime. Since the action of "cutting off the card", the application of this crime has surged. At the same time, because of the unclear concept and positioning of the relevant, As a result, there are some problems in the application of the crime, such as fuzzy connotation, difficult to identify the amount of the crime, imbalanced sentencing, and unclear application boundary between the crime and the accomplice of the information network crime and the related concurrence crime, so that the crime of helping the information network crime with payment and settlement deviates from the predetermined goal. This paper will summarize the behavior pattern and characteristics of the crime from the judicial practice, analyze the constitutive elements and behavior pattern of the crime, and on the basis of clarifying the connotation of the crime, make a clear distinction between the crime of payment and settlement type help information network crime, information network joint crime and related conjoint crime.

Chapter one analyzes the judicial application status and behavior characteristics of the crime of payment and settlement type help information network crime. Firstly, through case analysis, the behavioral tools and patterns of the crime of payment and settlement help information network crime are summarized. Then, through the analysis of behavioral patterns, the current problems in judicial application of this crime are summarized. In practice, its connotation and application scope are not clear, the standards of conviction and sentencing are broad, and "knowing" is difficult to identify, leading to disputes over its application with accomplice of assisted behavior; As well as the crime of covering up, concealing the proceeds of crime, proceeds of crime overlapped, resulting in the two crimes are difficult to distinguish. The second chapter mainly clarifies the key points of conviction and sentencing of the crime of payment and settlement type help information network crime. First of all, it makes a systematic analysis of the connotation of the behavior of "payment and settlement" to clarify its contents. Then, according to the judicial interpretation and judicial application, the conviction conditions and sentencing standards of the crime are clarified, so as not to be too broad and become a "crime of mouth". The third chapter mainly defines the boundary between the crime of payment and settlement type help information network crime and associated accomplices. First of all, explore the connotation of "knowing" in this crime. Then, the boundary between it and associated accomplices is clarified, and the act of providing payment and settlement assistance is not one-sided accomplices, so as to distinguish it from the upstream accomplices better in practice. Chapter four mainly explores the distinction between the crime of payment and settlement type help information network crime and the crime of covering up and concealing the income of crime and the income of crime. The first is to analyze the relevant theories of the application of the two crimes. Based on strictly distinguishing the constituent elements of the two crimes, we should comprehensively identify the circumstances of conviction and choose a felony punishment.