1, misappropriating public funds for personal use and engaging in illegal activities, with an amount of more than 30,000 yuan;
2, misappropriation of public funds for personal use, profit-making activities or more than three months did not return, the amount of more than fifty thousand yuan.
Legal basis:
Article 5 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 those who misappropriate public funds for personal use and engage in illegal activities in an amount of more than 30,000 yuan shall be investigated for criminal responsibility for corruption 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 circumstances" as stipulated in the first paragraph of Article 384th of the Criminal Law:
(a) 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.
Second, the constitutive elements of the crime of misappropriating public funds
1, object element
(1) The object of this crime is mainly the ownership of public property, which also violates the national financial management system to some extent.
(2) The object of this crime is mainly public funds. This includes both monetary funds owned by the state and the collective, and private money in the process of state management, use, transportation, exchange and storage.
2. Objectively speaking, the actor took advantage of his position to misappropriate public funds for personal use, engaged in illegal activities, or misappropriated a large amount of public funds for profit-making activities, or misappropriated public funds for more than three months. It contains three elements:
(1) The actor committed the act of misappropriating public funds, that is, the actor used public funds for other purposes without legal approval.
(2) taking advantage of his position in charge, management and use of public funds to commit misappropriation of public funds.
(3) The public funds misappropriated by the actor are for personal use. The so-called personal use includes both the personal use of the corrupt person and the use given or lent by the corrupt person to others.
3. Main elements
The subject of this crime is a special subject, that is, national staff. The connotation and extension of national staff mentioned here are basically the same as those mentioned in the crime of corruption. It is also a specific and official (responsibility). State functionaries who constitute the crime of misappropriating public funds include: State functionaries who are engaged in official duties in state organs. Personnel engaged in public services in state-owned companies, enterprises and institutions and people's organizations; Personnel assigned by state-owned units to non-state-owned units to engage in official duties; Other personnel engaged in public affairs according to law.
4. Subjective factors
Subjectively, this crime has direct intention. The perpetrator knew that it was public funds and deliberately used it for other purposes. Its criminal purpose is to illegally obtain the right to use public funds. However, its subjective feature is that it only illegally obtained the temporary right to use public funds and intends to return them later. As for the motives of the perpetrator to misappropriate public funds, there may be various reasons, some for profit, some for temporary family difficulties, some for funding others, and some for engaging in illegal and criminal activities. How the motive does not affect the establishment of this crime. Specifically, the crime of misappropriating public funds has the following subjective characteristics:
(1) It is illegal to misappropriate public funds. That is, the actor automatically uses public funds without approval or permission (including direct express permission or indirect express acquiescence) in violation of rules and regulations. Among them, the rules and regulations are extensive, so the illegality of misappropriation has two meanings: one is to deliberately violate the rules and regulations concerning the management of public funds, and the other is to deliberately violate the rules and regulations concerning the use of public funds without legal approval or permission.
(2) The original intention of misappropriation refers to the private use, misappropriation, embezzlement and borrowing of public funds. The purpose of the bill is to use rather than occupy public funds. Among them, the purpose of the behavior includes:
(a) misappropriation of public funds for personal use;
(2) misappropriating public funds for illegal activities;
(3) misappropriating public funds for profit-making activities.
(3) Misappropriation is not misappropriation of public funds, but preparation for return, which is characterized by unauthorized borrowing. Even if it cannot be returned after misappropriation, it is not due to the subjective and intentional possession of the actor, but an objective reason beyond the will of the actor.
Three, the punishment provisions of the crime of misappropriation of public funds
1 Article 384 of the Criminal Law of People's Republic of China (PRC) State functionaries who, by 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 public funds for more than three months, shall be punished as corruption and 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.
2. Article 272 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 been more than 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.
3. Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel assigned by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units who commit the acts mentioned in the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 384 of this Law.