How to calculate the amount of property embezzled by state-owned joint ventures?

Legal analysis: (1) There are three ways to calculate the amount of property of a corrupt state joint venture:

1, the third division, that is, the state-owned property and collective property are separated from the property of individuals and foreign companies, and the state-owned property is recognized as the amount of corruption; Collectively owned property is recognized as occupancy; Identify the property of individuals and foreign companies as the amount of corruption.

2. Dichotomy, that is, separating state-owned property and collective property from the property of individuals and foreign companies, and identifying state-owned property and collective property as the amount of corruption; The property of individuals and foreign companies is recognized as the amount of corruption.

3. Individually, the property of joint ventures, cooperative companies and enterprises as a whole is regarded as public property. Personnel sent by the state embezzle the property of the above-mentioned companies and enterprises by taking advantage of their positions, all of which are included in the amount of corruption.

Legal basis: the Supreme People's Court's and the Supreme People's Procuratorate's explanations on several issues concerning the application of law in handling criminal cases of corruption and bribery. In order to punish the criminal activities of corruption and bribery according to the relevant provisions of the Criminal Law, some issues concerning the application of law in handling criminal cases of corruption and bribery are explained as follows:

Article 1 Whoever embezzles or accepts bribes in an amount of not less than 30,000 yuan but not more than 200,000 yuan shall be deemed as a "relatively large amount" as stipulated in the first paragraph of Article 383 of the Criminal Law, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined.

If the amount of corruption is more than 10,000 yuan but less than 30,000 yuan, under any of the following circumstances, it shall be deemed as "other serious circumstances" as stipulated in the first paragraph of Article 383 of the Criminal Law, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined:

(1) misappropriating specific funds and materials such as disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration, relief, epidemic prevention and social donation;

(2) Being disciplined or administratively punished for corruption, bribery or misappropriation of public funds;

(3) Being criminally investigated for intentional crimes;

(four) the stolen money is used for illegal activities;

(5) refusing to account for the whereabouts of the stolen money or refuse to cooperate with the recovery work, which makes it impossible to recover it;

(6) Causing adverse effects or other serious consequences.

Article 2 Whoever embezzles or accepts bribes in an amount of more than 200,000 yuan but less than 3 million yuan shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 383 of the Criminal Law, and shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined or confiscated.

If the amount of corruption is more than 100,000 yuan but less than 200,000 yuan, it shall be deemed as "other serious circumstances" as stipulated in the first paragraph of Article 383 of the Criminal Law, and it shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined or confiscated.

Article 3 Whoever embezzles or accepts bribes in an amount of more than 3 million yuan shall be deemed as "extremely huge" as stipulated in the first paragraph of Article 383 of the Criminal Law, and shall be sentenced to fixed-term imprisonment of not less than 10 years, life imprisonment or death, and shall also be fined or confiscated of property.

If the amount of corruption is more than 1.5 million yuan but less than 3 million yuan, it shall be deemed as "other particularly serious circumstances" as stipulated in the first paragraph of Article 383 of the Criminal Law, and it shall be sentenced to fixed-term imprisonment of not less than 10 years, life imprisonment or death, and shall also be fined or confiscated.

Article 4 If the amount of corruption and bribery is especially huge, the circumstances of the crime are particularly serious, and the social impact is particularly bad, causing particularly heavy losses to the interests of the state and the people, the death penalty may be imposed.

In accordance with the provisions of the preceding paragraph, but have surrendered, rendered meritorious service, truthfully confessed their crimes, sincerely repented, actively returned stolen goods, or avoided or reduced the occurrence of damage results. If immediate execution is not required, the death penalty may be suspended for two years.

Those who meet the requirements of the first paragraph may be sentenced to death with a two-year suspension of execution according to the circumstances of the crime. After the expiration of the two-year suspension of execution, the referee shall be sentenced to life imprisonment without commutation or parole.