There are different attitudes toward the booty quality of substitute articles to property accepted by crimes in criminal legislation, precedent and theory of criminal law in every country of the world, such as positive theory, negative theory and middle theory.

The sixth Amendment to the Criminal Law of China not only revised the article of money laundering,but also changed the previous crime of hiding,transferring,purchasing or selling booties into the crime of concealing or disguising booties.

The Comparison of Income Tax Evasion in China and in the United States;