Abstract:The derived type of proceeds of crime is the proceeds of crime that no longer maintain their "original" appearance when acquisited after being disguised or transferred,or a new property derived from the "original" proceeds of crime.It includes three subtypes:alternative income,mixed income and value-added income.For the value-added income:if the investment and business activities the offender engages using the proceeds of crime are illegal or even criminal in itself,it should all be confiscated; on the contrary,only the direct benefits of the proceeds of crime should be confiscated.For the mixed income:if the offender or a third person mixes the proceeds of crime with legitimate property for the purpose of disguising or concealing the proceeds of crime,then the mixed property should be confiscated including the legal part; on the contrary,the legal part should be deducted.When the specific proceeds of crime cannot be confiscated due to original or afterwards causes,the offender's legitimate property equivalent to the proceeds of crime should be confiscated alternatively.