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Judicial Interpretation of Article 272 of Criminal Law

Legal analysis: Article 272 of the Criminal Law is the crime of misappropriating funds, and the amount of misappropriated funds is difficult to understand. Article 11 of the Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Corruption and Bribery stipulates that the starting point of the amount of "large amount", "huge amount" and "illegal activities" in the crime of misappropriation of funds stipulated in Article 272 of the Criminal Law is serious according to this interpretation.

Legal basis: Article 272 of the Criminal Law of People's Republic of China (PRC), any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his unit for personal use or lends them to others, and the amount is relatively large, which has not been paid back for more than three months, or, although it has not exceeded three months, the amount is relatively large, and he is engaged in profit-making activities or illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years. Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel appointed by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Article 384 of this Law.

Interpretation of the Supreme Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Law in Handling Criminal Cases of Corruption and Bribery

Article 5 Whoever misappropriates public funds for personal use to engage in illegal activities and the amount is more than 30,000 yuan shall be investigated for criminal responsibility for the crime of misappropriating public funds in accordance with the provisions of Article 384 of the Criminal Law; If the amount is more than 3 million yuan, it shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 384th of the Criminal Law. Under any of the following circumstances, it shall be deemed as "serious" as stipulated in the first paragraph of Article 384 of the Criminal Law: (1) The amount of misappropriation of public funds is more than one million yuan; (2) misappropriating specific funds and materials such as disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, with the amount of more than 500,000 yuan but less than 1 million yuan; (three) misappropriation of public funds is not returned, and the amount is less than 500 thousand yuan/kloc-0 million yuan; (4) Other serious circumstances.

Article 11 The starting point of the amount of "large amount" and "huge amount" in the crime of accepting bribes by non-state staff as stipulated in Article 163 of the Criminal Law and the crime of embezzlement by taking advantage of posts as stipulated in Article 271 shall be two times and five times the corresponding amount standards for the crime of accepting bribes and corruption as stipulated in this Interpretation. The starting point of the amount of "large amount", "huge amount" and "engaging in illegal activities" in the crime of misappropriating funds stipulated in Article 272 of the Criminal Law shall be twice the amount standard of "large amount", "serious circumstances" and "engaging in illegal activities" in this interpretation. The starting point of the amount of "large amount" and "huge amount" in the crime of bribing non-state staff as stipulated in the first paragraph of Article 164 of the Criminal Law shall be twice the amount standard as stipulated in the first paragraph of Article 7 and Article 8 of this Interpretation.