强迫劳动罪单位犯罪主体的界定

非法成立的单位犯强迫他人劳动，不属于单位犯罪，只能按照自然人犯罪处理。具有法人资格的依法成立的独资、私营企业强迫他人劳动，按照单位犯罪处理。依法成立的单位分支机构或内设机构、部门强迫他人劳动，是否按照单位犯罪处理，关键在于该组织是否具有自己独立的财产。依法成立的子公司强迫他人劳动，只追究子公司的单位刑事责任而不追究母公司的刑事责任；但是母公司命令或者指示子公司强迫他人劳动时，按照单位共同犯罪处理。依法成立的外国公司的分支机构强迫他人劳动，鉴于此类公司的特殊性，不必跨国追究其所属外国公司的单位刑事责任，而是直接追究该外国公司分支机构的单位刑事责任。

The Definition of Subject of the Unit Crime in the Crimes of Forced Labor

If an illegally established unit commits a forced labor crime, it doesn＇t belong to unit crime ; instead, it should be dealt with as a natural person. If a wholly-owned private enterprise which is established legally with legal quality commit forced labor crime, it should be dealt with as unit crime. If the legally established branches, internal institutions and departments of a unit commit forced labor crimes, whether we should deal with them as unit crimes or not depends on the fact：they have their own assets or not. If the legal subsidiary commits a forced labor crime,the criminal liability will be in- vestigated as a unit, not the parent company＇s responsibility. But if the parent company gives the subsidiary the order or forces it to commit a forced labor crime,it should be dealt with as a joint crime by units. If the legally established branch of a foreign company commits a forced labor crime,it is unnecessary to investigate its criminal liability as a unit of its parent company, because of the speciality of this kind of companies, but necessary to investigate directly the criminal liability as a unit of the branch of this foreign company.