1. Paragraph 1 of Article 271 of the Criminal Law stipulates: "Personnel of companies, enterprises or other units who take advantage of their positions and illegally take the property of their own units 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. "
2. According to the Supreme People's Court: Guiding Opinions of People's Courts on Sentencing (Trial).
Article 61 If the employees of a company or enterprise are sentenced to fixed-term imprisonment of not more than five years, criminal detention and sentenced, or if they take bribes or occupy their posts for more than 654.38 million yuan but less than 20,000 yuan, the benchmark punishment shall be criminal detention; 50,000 yuan, the benchmark punishment is two years' imprisonment, and for every increase of 6,543.8+0,000 yuan (the total amount does not exceed 6,543.8+0,000 yuan), the sentence is increased by six months; For every reduction of 6.5438+0.5 million yuan, the sentence will be reduced by 6 months.
Article 62 The sentencing standard for fixed-term imprisonment of more than five years stipulates that if employees of a company or enterprise take bribes and occupy 654.38+million yuan, the benchmark punishment shall be five years' fixed-term imprisonment, and the sentence shall be increased by six months for every increase of 20,000 yuan.
Extended data:
Conditions for determining the crime of duty embezzlement:
1, we must take advantage of his position.
The so-called use of position convenience refers to the use of authority and position convenience. Authority refers to the power within the scope of my position and post, and the convenience related to my position refers to the convenience formed by taking advantage of my position or post, or by other personnel, although I do not directly use the authority of my position or post.
2. There must be encroachment.
The property of a unit refers to all the property owned by the unit according to law, including all property rights, intangible property rights and creditor's rights owned by the unit in its own name or not. Its specific forms can be buildings, equipment, inventory goods, cash, patents, trademarks and so on.
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