Is embezzlement a crime of dereliction of duty?

Misappropriation of public funds does not belong to the category of dereliction of duty. The crime of misappropriating public funds refers to the behavior of state staff who take advantage of their positions to misappropriate public funds for personal use to engage in illegal activities, or misappropriate public funds for profit-making activities in a large amount, or misappropriate public funds for more than three months.

Any state functionary who abuses his power or neglects his duty under any of the following circumstances shall be deemed as "public property and the interests of the state and the people have suffered heavy losses" as stipulated in Article 397 of the Criminal Law:

(1) Causing more than 1 person to die, or seriously injuring more than 3 people, or slightly injuring more than 9 people, or seriously injuring two people, slightly injuring more than 3 people, or seriously injuring 1 person and slightly injuring more than 6 people;

(2) Causing economic losses of more than 300,000 yuan;

(3) Causing adverse social impact;

Two, in any of the following circumstances, it shall be deemed as "the circumstances are particularly serious" as stipulated in Article 397th of the Criminal Law:

(1) Causing more than 3 times of casualties as specified in Item (1) of the preceding paragraph;

(2) Causing economic losses of more than 6,543,800 yuan+500,000 yuan;

(3) Failing to report, delaying reporting or making a false report about the accident, or instigating, instigating or forcing others not to report, delaying reporting or making a false report, thus causing the loss consequences to continue, expand or delay the rescue work;

Three, the crime of dereliction of duty can be divided into the following three types of crimes:

(1) Crime of dereliction of duty.

Including the crime of abuse of power, intentional disclosure of state secrets, unauthorized release of detainees, illegal issuance of forest cutting licenses, handling entry and exit certificates of people from the country (border), releasing people from the country (border), obstructing the rescue of crime of trafficking in women and children and helping criminals escape punishment.

(2) Crime of dereliction of duty

Including dereliction of duty, negligent disclosure of state secrets, dereliction of duty leading to the escape of detainees, dereliction of duty leading to cheating by state staff in signing and performing contracts, dereliction of duty in environmental supervision, dereliction of duty in the prevention and control of infectious diseases, dereliction of duty in commodity inspection, dereliction of duty in animal and plant quarantine, ineffective assistance to abducted women and children, and negligence leading to the loss of precious cultural relics.

(3) Crime of favoritism and malpractice

Including the crime of bending the law for selfish ends, the crime of bending the law for selfish ends in civil administrative trials, the crime of dereliction of duty and abuse of power in executing judgments, the crime of commutation and parole temporarily being executed outside prison, the crime of favoritism and malpractice in not transferring criminal cases, the crime of abusing the power of management companies and securities, the crime of favoritism and malpractice in not collecting or underpaying taxes, the crime of selling invoices, withholding taxes, the crime of export tax rebate for personal gain, the crime of illegally providing export tax rebate vouchers, and the crime of illegally approving land requisition and occupation. Crime of illegally transferring the right to use state-owned land at a low price, crime of indulgence in smuggling, crime of favoritism in commodity inspection, crime of favoritism in animal and plant quarantine, crime of indulgence in manufacturing and selling fake and inferior commodities, crime of favoritism in recruiting civil servants and students.

Legal basis:

criminal law

Article 384

State functionaries who, taking advantage of their positions, misappropriate public funds for personal use for illegal activities, or misappropriate a large amount of public funds for profit-making activities, or misappropriate a large amount of public funds for more than three months, are guilty of corruption and are sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years. Whoever misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.

Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief for personal use shall be given a heavier punishment.