Directors, supervisors and employees of companies and other enterprises take advantage of their positions to misappropriate the funds of their own units for personal use or lend 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, which constitutes the crime of misappropriation of funds.
The difference between the crime of duty embezzlement and the crime of corruption
1, with different main elements.
This is the most important and essential difference between the crime of duty embezzlement and the crime of corruption. The subject of this crime is the personnel of companies, enterprises or other units. Whether it is a joint stock limited company or a limited liability company, or a state-owned company, enterprise, Sino-foreign joint venture, Sino-foreign cooperation, collective enterprise, wholly foreign-owned enterprise or private enterprise, all employees who do not have the status of state functionaries can become the subject of this crime, while the subject of corruption crime is limited to state functionaries, including those who exercise management authority in state-owned companies, enterprises or other companies and enterprises and have the status of state functionaries. Including those who are appointed or employed by state-owned companies and enterprises, who, as representatives of state-owned companies and enterprises, exercise management authority in non-state-owned units such as Sino-foreign joint ventures, cooperation, joint-stock companies and enterprises, and have the status of national staff.
2. Different criminal acts
This crime is an act of taking advantage of his position to occupy the property of his unit. The crime of corruption refers to the act of embezzling, stealing and defrauding public property by taking advantage of his position.
3. Different criminal targets
The object of this crime must be the property operated by the unit within its authority or scope of work. It may be public property or private property. Corruption can only be public property.
4. The requirements of plot elements are different.
The constitution of this crime must be the act of occupying a large amount of property of a company or enterprise, and a small amount does not constitute a crime. However, the law does not limit the amount of corruption. Of course, if the amount of crime is small, corruption with obvious circumstances and little harm should not be considered as a crime.
5. The statutory punishment is different.
The maximum legal penalty for this crime is only 15 years imprisonment, while the maximum legal penalty for corruption is the death penalty. According to the provisions of Article 383 of the Criminal Law, the starting point for investigating criminal responsibility for corruption is generally 5,000 yuan, and if the circumstances are serious, criminal responsibility can also be investigated.
Employees of a unit may take advantage of their position to occupy the property belonging to the unit because they want to illegally possess it. According to the provisions of the current criminal law and other criminal laws, this kind of embezzlement is illegal. If the amount of embezzlement is too large, it is suspected of committing the crime of occupational embezzlement.
Legal basis:
criminal law
Article 271 Any staff member of a company, enterprise or other unit who, by taking advantage of his position, illegally takes the property of his unit for himself, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and fined.
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.
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 Article 384 of this Law.