近年来交易型受贿方式和手段日趋隐蔽和复杂，给司法机关在惩治受贿罪时带来了巨大的挑战，更严重破坏了司法的公平正义，阻碍了法治社会的建设进程。交易型受贿罪的司法认定面临两大难题，一是罪与非罪的界定标准，二是如何准确认定受贿罪数额。首先，在罪与非罪的界定标准中，我们应当从“优惠交易价格”、“明显”、“明知”三个方面进行综合考量认定，在认定过程中应以钱权交易的本质为指引，摒弃人为设置僵化的认定标准，赋予司法部门适度的裁量权，并合理利用推定原则。在入罪的基础上对于受贿数额的认定中，“基准价格”的认定可以根据商品的性质分为新商品、二手商品和特殊商品区分认定标准；对于“基准日”的认定，不动产交易以合同成立时，动产交易以交付时为主、合同成立时为辅；“增值部分”的认定需要完善相关法律规定，应当采取审慎的态度明确追缴的范围、计算方法及追缴方式；对于“税款”的认定应当结合具体产生税款的环节、类型及特点进行区分，作为违法所得征税时，则应当将税款计入受贿数额。

In recent years, the way and means of transactional passive bribery have become increasingly covert and complex, seriously affecting the judicial authorities in the punishment of the crime of passive bribery, seriously hindering the construction of a society based on the rule of law, and undermining the fairness and justice of the judiciary. The judicial determination of transactional passive bribery includes the definition standard of crime and non-crime and how to determine the amount of the crime of passive bribery. First of all, in the definition of crime and non-crime standards, should be from the "preferential transaction price", "obvious", "knowingly" three aspects of the comprehensive consideration of the determination of the nature of money and power transactions. The essence of money and power transactions should be used as a guide, and artificial criteria should be discarded to give the judiciary a certain degree of judicial discretion and to make reasonable use of presumptions. On the basis of criminalization for the determination of the amount of bribe, the determination of the "base price" can be divided into new commodities, second-hand commodities and special commodities in accordance with the nature of the differentiation of the determination of standards; for the determination of the "base date", should be taken to differentiate between real estate transactions to For the determination of "base date", a distinction should be made between real estate transactions at the time of the establishment of the contract and movable property transactions at the time of delivery, supplemented by the time of the establishment of the contract; the determination of "value-added portion" should be improved by the relevant legal provisions, and a prudent attitude should be adopted in clarifying the scope of recovery, the calculation of value-added benefits, and the way of recovery; for the determination of "taxes The determination of "tax" should be improved in the light of the specific link that generates the tax, the specific type and characteristics of the tax generated, and the distinction should be made between taxing economic activities as a form of disguise, where the tax should not be included in the amount of the bribe, and taxing the illegal proceeds of bribe-taking by the bribe-taker, where the tax should be included in the amount of the bribe.