掩饰、隐瞒犯罪所得、犯罪所得收益罪（以下简称“掩隐罪”）的转移赃款赃物行为与帮助信息网络犯罪活动罪（以下简称“帮信罪”）的提供支付结算帮助的行为存在竞合关系，在判决中存在同案与类案的不同判现象，体现出对两罪竞合类型认定的重要性。

本文通过四个部分明晰两罪竞合类型及其处置方案：

第一部分通过样本统计数据，展示了司法中存在的同案与类案的不同判现象、可能会涉及到两罪竞合的行为，以及体现出的问题。

第二部分论证为何两罪之间的问题属于竞合问题，为何不能成立事后不可罚、为何要区分竞合类型与两罪竞合类型，并从“支付结算”这一词语入手，论证两罪可能存在竞合问题。

第三部分展示理论界对于两罪的竞合类型判断，即主要有法条竞合与想象竞合两种观点，并在此基础上，发现存在的问题，重新判断两罪的竞合类型，从形式标准与实质标准判断其不属于法条竞合，从行为数入手分析属于想象竞合。

第四部分在上述判断的基础上，探讨想象竞合的处置方案及在司法中应当注意的处置问题。

Transferring stolen money and goods of the crime of concealing and disguising criminal booties or proceeds from crimes (hereinafter referred to as the "crime of concealment") overlap with the act of providing payment and settlement assistance of the crime of helping cybercrime In the judgment, there are different judgments of the same case and similar cases, which reflects the importance of identifying the concurrent type of the two crimes.

This article clarifies the concurrent types of the two crimes, their solutions and penalty through four parts:

The first part uses sample statistical data to show the different judgments of the same case and similar cases in the judiciary, the behavior that may involve the concurrence of two crimes, and the problems reflected.

The second part demonstrates why the problem between the two crimes belongs to the problem of concurrence, why it cannot be established that there is no punishment after the fact, why it is necessary to distinguish the type of concurrence between the two crimes, and start with the word "payment and settlement" to demonstrate there may be a concurrent issue between the two crimes.

The third part shows the theoretical circle’s judgment on the type of concurrence of the two crimes, that is, there are mainly two viewpoints: the unit of regulations and the ieal concurrence. Judging from the formal standard and substantive standard, it does not belong to the unit of regulations, but from the analysis of the number of acts, it belongs to the ieal concurrence.

The fourth part, on the basis of the above judgment, discusses the solution of ieal concurrence and the issues that should be paid attention to in the judiciary.