How are the crimes of corruption and misappropriation of public funds convicted in China's laws?

How are the crimes of corruption and misappropriation of public funds convicted in China's laws? The Supreme People's Court's Interpretation on Several Issues Concerning the Specific Application of Law in the Trial of Cases of Misappropriation of Public Funds

In order to punish the crime of misappropriation of public funds according to law, according to the relevant provisions of the Criminal Law, some issues concerning the specific application of law in handling cases of misappropriation of public funds are explained as follows:

Article 1 The misappropriation of public funds as stipulated in Article 384 of the Criminal Law is for personal use, including the use of the embezzler himself or others.

Misappropriation of public funds to private companies and enterprises belongs to misappropriation of public funds for personal use.

Article 2 The crime of misappropriating public funds shall be identified in three situations:

(a) misappropriation of public funds for personal use, the amount is relatively large, and it has not been returned for more than three months, which constitutes the crime of misappropriation of public funds.

Those who misappropriate public funds that are earning interest or need to pay interest for personal use, and the amount is relatively large, but all the principal has been returned before the incident, can be given a lighter punishment or exempted from punishment. The loss of interest caused to the state and the collective should be recovered. If the amount of misappropriation of public funds is huge, more than three months, and all of them have been returned before the incident, a lighter punishment may be given as appropriate.

(2) Misappropriation of public funds, which is a large amount and belongs to individual profit-making activities, constitutes the crime of misappropriation of public funds, and is not limited by the time of misappropriation and whether to return it. If part or all of the principal and interest are returned before the incident, a lighter punishment may be given; If the circumstances are minor, punishment may be exempted.

Misappropriation of public funds deposited in banks to raise funds, buy stocks, government bonds, etc. Belonging to misappropriation of public funds for profit-making activities. The illegal income such as interest and income obtained shall be recovered, but it shall not be included in the amount of misappropriation of public funds.

(three) misappropriation of public funds for personal use, gambling, smuggling and other illegal activities, which constitutes the crime of misappropriation of public funds, is not limited by the "large amount" and misappropriation time.

Misappropriation of public funds for other people's use without knowing that the user is using public funds for profit-making activities or illegal activities, and the amount is large and has not been paid back for more than three months, which constitutes the crime of misappropriation of public funds; Knowing that users are used for profit-making activities or illegal activities, they should be identified as misappropriating public funds for profit-making activities or illegal activities.

Article 3 The starting point of misappropriating public funds for personal use is "a large amount is used for profit-making activities" or "a large amount has not been paid back for more than three months". The starting point of misappropriation of public funds is 1 10,000 yuan to 30,000 yuan, and the starting point of misappropriation of public funds is150,000 yuan to 200,000 yuan. Misappropriation of public funds "serious" means that the amount of misappropriation of public funds is huge, or although the amount is not large, the means of misappropriation of public funds are bad; Misappropriation of public funds many times; Misappropriation of public funds has seriously affected production and operation, causing serious losses.

"Whoever misappropriates public funds for personal use and engages in illegal activities" shall be fined between 5,000 yuan and 10,000 yuan, and shall be investigated for criminal responsibility. Misappropriation of public funds of more than 50,000 yuan10,000 yuan is one of the cases of misappropriation of public funds for personal use and illegal activities. Other misappropriation of public funds for personal use and illegal activities, if the circumstances are serious, shall be implemented in accordance with the provisions of the first paragraph of this article.

The higher people's courts may, according to the local actual situation and in accordance with the scope of the amount stipulated in this interpretation, determine the specific amount standards implemented in this region and report them to the Supreme People's Court for the record.

The standard of the amount of funds appropriated for disaster relief, emergency rescue, flood control, special care, poverty alleviation, resettlement and relief for personal use shall refer to the standard of the amount of funds appropriated for personal use for illegal activities.

Article 4 If public funds are misappropriated for many times and are not returned, the amount of misappropriated public funds shall be calculated cumulatively; Misappropriation of public funds for many times, returning the previously misappropriated public funds to the later misappropriated public funds. The amount of misappropriation of public funds shall be determined by the actual amount that has not been returned at the time of committing the crime.

Article 5 "The amount of misappropriated public funds is huge and will not be returned" means that the amount of misappropriated public funds is huge and cannot be returned before the verdict is pronounced in the first instance due to objective reasons.

Article 6 Whoever absconds by misappropriating public funds shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of the Criminal Law.

Article 7 Whoever asks for or accepts bribes for embezzlement of public funds constitutes a crime shall be punished in accordance with the provisions on combined punishment for several crimes.

If embezzlement of public funds for illegal activities constitutes other crimes, it shall be punished in accordance with the provisions on combined punishment for several crimes.

Article 8 Whoever misappropriates public funds for other people's use, and the user colludes with the embezzler, instigates or participates in planning to obtain misappropriated funds, shall be convicted and punished for the crime of misappropriation of public funds.

Which book of criminal law is the crime of corruption and misappropriation of public funds in China?

Reprint the following information for reference:

The Supreme People's Court's Interpretation on Several Issues Concerning the Specific Application of Law in the Trial of Cases of Misappropriation of Public Funds

In order to punish the crime of misappropriation of public funds according to law, according to the relevant provisions of the Criminal Law, some issues concerning the specific application of law in handling cases of misappropriation of public funds are explained as follows:

Article 1 The misappropriation of public funds as stipulated in Article 384 of the Criminal Law is for personal use, including the use of the embezzler himself or others.

Misappropriation of public funds to private companies and enterprises belongs to misappropriation of public funds for personal use.

Article 2 The crime of misappropriating public funds shall be identified in three situations:

(a) misappropriation of public funds for personal use, the amount is relatively large, and it has not been returned for more than three months, which constitutes the crime of misappropriation of public funds.

Those who misappropriate public funds that are earning interest or need to pay interest for personal use, and the amount is relatively large, but all the principal has been returned before the incident, can be given a lighter punishment or exempted from punishment. The loss of interest caused to the state and the collective should be recovered. If the amount of misappropriation of public funds is huge, more than three months, and all of them have been returned before the incident, a lighter punishment may be given as appropriate.

(2) Misappropriation of public funds, which is a large amount and belongs to individual profit-making activities, constitutes the crime of misappropriation of public funds, and is not limited by the time of misappropriation and whether to return it. If part or all of the principal and interest are returned before the incident, a lighter punishment may be given; If the circumstances are minor, punishment may be exempted.

Misappropriation of public funds deposited in banks to raise funds, buy stocks, government bonds, etc. Belonging to misappropriation of public funds for profit-making activities. The illegal income such as interest and income obtained shall be recovered, but it shall not be included in the amount of misappropriation of public funds.

(three) misappropriation of public funds for personal use, gambling, smuggling and other illegal activities, which constitutes the crime of misappropriation of public funds, is not limited by the "large amount" and misappropriation time.

Misappropriation of public funds for other people's use without knowing that the user is using public funds for profit-making activities or illegal activities, and the amount is large and has not been paid back for more than three months, which constitutes the crime of misappropriation of public funds; Knowing that users are used for profit-making activities or illegal activities, they should be identified as misappropriating public funds for profit-making activities or illegal activities.

Article 3 The starting point of misappropriating public funds for personal use is "a large amount is used for profit-making activities" or "a large amount has not been paid back for more than three months". The starting point of misappropriation of public funds is 1 10,000 yuan to 30,000 yuan, and the starting point of misappropriation of public funds is150,000 yuan to 200,000 yuan. Misappropriation of public funds "serious" means that the amount of misappropriation of public funds is huge, or although the amount is not large, the means of misappropriation of public funds are bad; Misappropriation of public funds many times; Misappropriation of public funds has seriously affected production and operation, causing serious losses.

"Whoever misappropriates public funds for personal use and engages in illegal activities" shall be fined between 5,000 yuan and 10,000 yuan, and shall be investigated for criminal responsibility. Misappropriation of public funds of more than 50,000 yuan10,000 yuan is one of the cases of misappropriation of public funds for personal use and illegal activities. Other misappropriation of public funds for personal use and illegal activities, if the circumstances are serious, shall be implemented in accordance with the provisions of the first paragraph of this article.

The higher people's courts may, according to the local actual situation and in accordance with the scope of the amount stipulated in this interpretation, determine the specific amount standards implemented in this region and report them to the Supreme People's Court for the record.

The standard of the amount of funds appropriated for disaster relief, emergency rescue, flood control, special care, poverty alleviation, resettlement and relief for personal use shall refer to the standard of the amount of funds appropriated for personal use for illegal activities.

Article 4 If public funds are misappropriated for many times and are not returned, the amount of misappropriated public funds shall be calculated cumulatively; Misappropriation of public funds for many times, returning the previously misappropriated public funds to the later misappropriated public funds. The amount of misappropriation of public funds shall be determined by the actual amount that has not been returned at the time of committing the crime.

Article 5 "The amount of misappropriated public funds is huge and will not be returned" means that the amount of misappropriated public funds is huge and cannot be returned before the verdict is pronounced in the first instance due to objective reasons.

Article 6 Whoever absconds by misappropriating public funds shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of the Criminal Law.

Article 7 Whoever asks for or accepts bribes for embezzlement of public funds constitutes a crime shall be punished in accordance with the provisions on combined punishment for several crimes.

If embezzlement of public funds for illegal activities constitutes other crimes, it shall be punished in accordance with the provisions on combined punishment for several crimes.

Article 8 Whoever misappropriates public funds for other people's use, and the user colludes with the embezzler, instigates or participates in planning to obtain misappropriated funds, shall be convicted and punished for the crime of misappropriation of public funds.

The difference between embezzlement and embezzlement lies in the similarity between embezzlement and embezzlement. The main difference is: 1. The objects of crime are not exactly the same: the crime of misappropriating public funds is limited to public funds in principle, including specific public property with exceptions. The crime of corruption includes both public funds and property with other attributes. 2. Different criminal acts: the crime of misappropriating public funds is only misappropriation of public funds, that is, temporary possession and use of public funds; Corruption is the illegal possession of public property through corruption, theft, fraud or other means. 3. Different criminal purposes: the purpose of misappropriating public funds is to temporarily use public funds with the intention of returning them; The crime of corruption aims at illegal possession and has no intention of returning it.

What is the specific difference between corruption and embezzlement? Simply put, corruption is for personal use and misappropriation is for other purposes, but under certain conditions, misappropriation can be transformed into corruption.

How to judge the crime of corruption? What is the difference between the crime of corruption and the crime of misappropriation of public funds? 1, the judgment of corruption.

Article 383rd of the Criminal Law stipulates that whoever commits the crime of corruption shall be punished according to the following provisions according to the seriousness of the case:

(1) Whoever embezzles a huge amount or has other serious circumstances shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined. (2) If the amount of corruption is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and shall also be fined or confiscated. (3) If the amount of corruption is especially huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated; If the amount is especially huge and the interests of the state and the people suffer particularly heavy losses, they shall be sentenced to life imprisonment or death, and their property shall be confiscated.

2, the difference between the crime of corruption and embezzlement:

First, they infringe on different objects. Although both crimes violate public property rights, the degree of infringement is different and the social harm is also different. The crime of corruption infringes on the right to possess, use, benefit and dispose of public property, while the crime of misappropriating public funds only infringes on the right to possess, use and benefit public funds.

Second, the subjective and intentional contents of the two are different. The subjective intention of the crime of corruption is to illegally occupy public property and not return it; The subjective intention of the crime of misappropriating public funds is to temporarily occupy and use public funds and intend to return them later. To judge whether misappropriation of public funds is transformed into corruption, we should judge and determine whether the actor subjectively has the purpose of illegal possession of public funds according to the principle of consistency between subject and object.

Third, they behave in different ways. The crime of corruption is objectively manifested in the use of corruption, theft, fraud and other methods to take public property for yourself. Because actors often destroy, alter or forge documents and accounts, it is difficult to find that public property is illegally embezzled in real life. The crime of misappropriating public funds is to decide to use the public funds of the unit without authorization. Although some deception means are sometimes adopted, generally, misappropriation, theft, fraud and other means are not adopted. In the case of misappropriation of public funds, the actor usually leaves traces on the account books, and even leaves loan vouchers. There is no settlement, so the fact of misappropriation of public funds can be found through auditing.

The amount requirement of the crime of misappropriating public funds, and how to determine that the crime of misappropriating public funds is transformed into the crime of corruption 1. The amount of the crime of misappropriating public funds requires that the starting point for misappropriating public funds for personal use and carrying out illegal activities is more than 5,000 yuan10,000 yuan according to the Interpretation of the Supreme People's Court on Several Issues Concerning the Specific Application of Laws in the Trial of Cases of Misappropriation of Public Funds (implemented on May 9, 1998); The starting point for misappropriation of public funds is 1 10,000 yuan but not more than 30,000 yuan, which belongs to profit-making activities of individuals or has not been returned for personal use for more than three months.

The Supreme People's Court and the Supreme People's Procuratorate's Answers on Several Issues Concerning Execution stipulates that the amount standard of the crime of misappropriating public funds can be grasped separately in handling cases: misappropriating public funds for personal use, "the amount is large, used for profit-making activities" or "the amount is large, and it has not been paid back for more than three months", with misappropriation of 5,000 yuan to 1 10,000 yuan as "the amount is large" and misappropriation of 50,000 yuan as "the amount is large". "Those who misappropriate public funds for personal use and engage in illegal activities" shall start with 2,000 yuan, and the amount of "serious cases" shall start with 1 10,000 yuan.

The amount standard of misappropriating national disaster relief, emergency rescue, flood control, special care and relief funds for personal use shall be grasped with reference to the amount standard of misappropriating public funds for personal illegal activities. Misappropriation, although it does not meet the prescribed amount standard of "serious circumstances", can also be punished according to "serious circumstances" if it causes bad political and economic influence or causes great losses to the state and the collective.

Second, how to identify the crime of misappropriation of public funds into the crime of corruption The main difference between the crime of misappropriation of public funds and the crime of corruption lies in whether the actor subjectively has the purpose of illegal possession of public funds: whether misappropriation of public funds is transformed into the crime of corruption should be specifically judged and identified according to the principle of subjective and objective consistency. Whether the actor subjectively has the purpose of illegal possession of public funds-In judicial practice, the actor can be deemed to have the purpose of illegal possession of public funds under any of the following circumstances: (1) According to Article 6 of the Interpretation of the Supreme People's Court on Several Issues Concerning the Specific Application of Laws in the Trial of Cases of Misappropriation of Public Funds, the actor "absconded with misappropriated public funds" and was convicted and punished for corruption. (2) If the actor embezzles public funds, settles accounts by means of false invoicing and destroys relevant accounts, which makes it difficult to reflect the misappropriated public funds in the financial accounts of the unit and fails to return them, he shall be convicted and punished for the crime of corruption. (3) If the actor does not truthfully record the income of the unit and illegally occupies it, making it difficult for public funds to be reflected in the financial accounts of the unit and there is no return, he will be convicted and punished for corruption. (4) If there is evidence to prove that the actor has the ability to return the misappropriated public funds and refuses to return them, and conceals the whereabouts of the misappropriated public funds, he shall be convicted and punished for corruption.

The similarity between the crime of corruption and the crime of misappropriating public funds stipulated in China's criminal law is (1) the crime of corruption, which refers to the act of state staff embezzling, stealing, defrauding or illegally occupying public property by other means by taking advantage of their positions.

The crime of misappropriating public funds refers to the act of state functionaries taking advantage of their positions to misappropriate public funds for personal use and engage in illegal activities; Or misappropriate a large amount of public funds for profit-making activities; Or the amount of misappropriation of public funds is relatively large and has not been returned for more than three months.

The similarity between the crime of corruption and the crime of misappropriating public funds lies in:

1, taking full advantage of his position;

2. They are all acts involving property crimes;

3, all for the purpose of illegal possession of public property;

4. The criminal subjects are all public officials.

Are the subjects of corruption and embezzlement the same? The subjects of corruption and embezzlement are not exactly the same. The subject of the crime of misappropriating public funds is "national staff". In addition to "national staff", the subject of corruption also stipulates that persons entrusted by state-owned units to manage state-owned property can also become the subject of corruption. In other words, the subject scope of corruption crime is greater than embezzlement crime. Although these people are neither state employees nor people regarded as state employees, the law specifically stipulates that they can become the subject of corruption. It is worth noting that these people cannot be the subject of the crime of misappropriating public funds, because there is no special provision in the law, and "there is no explicit provision in the law that does not constitute a crime". This point is more clear in the Supreme People's Court's "Reply on how to convict the personnel entrusted with the management of state-owned property for misappropriating state-owned funds". If these people misappropriate state funds, they can only be convicted of misappropriation of funds, not embezzlement of public funds.

What's the difference between corruption and embezzlement?

First, they infringe on different objects. Although both crimes violate public property rights, the degree of infringement is different and the social harm is also different. The crime of corruption infringes on the right to possess, use, benefit and dispose of public property, while the crime of misappropriating public funds only infringes on the right to possess, use and benefit public funds.

Second, the subjective and intentional contents of the two are different. The subjective intention of the crime of corruption is to illegally occupy public property and not return it; The subjective intention of the crime of misappropriating public funds is to temporarily occupy and use public funds and intend to return them later. To judge whether misappropriation of public funds is transformed into corruption, we should judge and determine whether the actor subjectively has the purpose of illegal possession of public funds according to the principle of consistency between subject and object.

Third, they behave in different ways. The crime of corruption is objectively manifested in the use of corruption, theft, fraud and other methods to take public property for yourself. Because actors often destroy, alter or forge documents and accounts, it is difficult to find that public property is illegally embezzled in real life. The crime of misappropriating public funds is to decide to use the public funds of the unit without authorization. Although some deception means are sometimes adopted, generally, misappropriation, theft, fraud and other means are not adopted. In the case of misappropriation of public funds, the actor usually leaves traces on the account books, and even leaves loan vouchers. There is no settlement, so the fact of misappropriation of public funds can be found through auditing.

How to determine the boundary between embezzlement and corruption? Embezzlement is evidence that the books are obviously insufficient. The embezzler knows this situation, and in case of audit, it will quickly make up for the deficiency. Corruption means that after putting money in your pocket, you simply have to keep it for yourself and try your best to flatten the account book, so you can't find it without careful and in-depth examination. This is the difference between the two.

I hope my answer can help you.