The composition of the crime of duty embezzlement is:
1, the object element is the property ownership of companies, enterprises or other units;
2. The objective element is the act of taking advantage of his position to occupy the property of his unit with a large amount;
3. The main elements are special subjects, including personnel of companies, enterprises or other units;
4. Subjective elements can only be subjective intent.
The crime of duty embezzlement is huge, more than one million yuan. Because the starting point of "huge amount" in the crime of duty embezzlement is five times the amount standard corresponding to the crime of accepting bribes and corruption, that is, five times the amount of corruption and bribery of more than 200,000 yuan.
Legal basis:
Article 271 of the Criminal Law of People's Republic of China (PRC)
The crime of duty embezzlement refers to the illegal possession of the property of the unit, and the amount is relatively large.
Personnel engaged in public service in 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 shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.
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.