What is the crime of taking state agricultural machinery subsidies?

Taking state agricultural machinery subsidies constitutes the crime of misappropriating specific funds and materials.

The crime of misappropriating specific funds and materials refers to the act of misappropriating the state for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief funds and materials in violation of the financial management system for specific funds and materials, and the circumstances are serious, resulting in great damage to the interests of the state and the people. The criminal object of the crime of misappropriating specific funds and materials is specific, which is used for disaster relief, emergency rescue, flood control, poverty alleviation, special care, immigration and relief. These specific funds and materials must have a specific purpose, which can be money or things. The subject of this crime is a special subject, that is, the person in charge and other directly responsible personnel who are directly responsible for the storage, distribution and use of specific funds and materials. Subjectively, this crime is intentional. That is, misappropriating funds and materials for national disaster relief, emergency rescue, flood control, special care, poverty alleviation and immigration relief, and negligence cannot constitute this crime.

Article 273 of the Criminal Law Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, if the circumstances are serious, thus causing great damage to the interests of the state and the people, the person who is directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.

Provisions of the Ministry of Public Security of the Supreme People's Procuratorate on the Standards for Filing and Prosecuting Criminal Cases under the Jurisdiction of Public Security Organs (II) Article 86 stipulates that misappropriation of funds and materials used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief shall be filed for prosecution under any of the following circumstances:

(a) misappropriation of specific funds and materials in the amount of more than 5000 yuan;

(2) Causing direct economic losses to the country and people in an amount of more than 50,000 yuan;

(3) misappropriating specific funds and materials for many times, or causing serious difficulties to the people's production and life, although it has not reached the above-mentioned amount standard;

(four) serious damage to the national reputation, or cause adverse social impact;

(5) Other circumstances that cause great damage to the interests of the state and the people.

Misappropriation of specific funds and materials with a value of more than 5,000 yuan shall be put on file. The specific funds and materials here mainly refer to disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief funds and materials.