1. What is the crime of selling company assets?
1. Taking advantage of his position, he illegally occupies the company's property, and his behavior has constituted the crime of duty embezzlement.
2. Personnel of companies, enterprises or other units who, by taking advantage of their positions, illegally take the property of their own units for themselves, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated. The maximum legal term of imprisonment for the crime of duty embezzlement is 15 years imprisonment.
Two. Whether the company can sell off its fixed assets during liquidation.
When the company is liquidated, it can sell its fixed assets;
(1) The original value of the fixed assets purchased by the enterprise is calculated according to the book value of the purchase price or the sold unit minus the original installation cost), plus the freight, insurance, packaging and installation fees paid;
(2) The original value of the fixed assets built by the enterprise itself shall be priced according to the actual expenses incurred in the construction process;
(3) The original value of the fixed assets leased by financing shall be valued according to the price determined in the lease agreement plus the transportation fee, packaging fee, insurance fee and installation and debugging fee paid by the enterprise;
(4) The original value of fixed assets invested by other units shall be valued according to the book value of the investing unit. If the value confirmed by appraisal is greater than the original price of the investee, it shall be confirmed by the appraised value or the value confirmed according to the contract or agreement;
(5) The original value of fixed assets for reconstruction and expansion shall be valued according to the original value of fixed assets plus the expenses incurred in reconstruction and expansion, minus the incomings obtained in the process of reconstruction and expansion;
(6) The original value of fixed assets with inventory surplus shall be priced according to the net value, market value or full replacement value of fixed assets;
(7) The original value of the donated fixed assets shall be evaluated according to the market price or the amount of relevant vouchers provided by the donor, plus the transportation, insurance, installation and debugging expenses borne by the enterprise.
Third, the difference between auction and sale.
① Different procedures: the auction needs to notify relevant personnel to be present and make an announcement, but it is not required to sell.
(2) Different time limits: the auction has a clear time limit for the announcement and auction time, and the sale is not limited by time.
③ There are different methods to determine the value of items: when auctioning, the items should be evaluated to determine the reserve price, and then the value of items should be determined through bidding. There is no such procedure for sales.
(4) Different forms: the auction is closed on the spot by open competition, and the sale can be directly handed over to the relevant departments for sale or acquisition.
⑤ Different scope: The auctioned assets are applicable to movable property and immovable property, as well as general items and items with special value. There are certain restrictions on the sale of real estate and special value property. Therefore, the scope of auction is larger than the scope of sale.
Legal basis:
Criminal law of the people's Republic of China
Article 271 Any employee of a company, enterprise or other unit who takes advantage of his position to illegally take the property of his unit for himself, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated. 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 Articles 382 and 383 of this Law.