文章从最高人民法院和最高人民检察院《关于办理受贿刑事案件适用法律若干问题的意见》第8条规定入手,结合受贿罪的司法审判实践,对以"借用名义"收受未变更权属的房屋——进行具体分析,提出相关的意见。%The article follows article 8 "Opinions on some issues of applying laws on the criminal cases for bribery " issued by the supreme people's court and the supreme people's procuratorate, combined with judicial practice of taking bribes, makes concrete analysis and puts forward some advice with regard to the houses under the cover of borrowing, whose ownership registration have not been changed.
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