The investigation of economic crimes shall be carried out by the economic investigation department of the public security organ. The professional organization of the economic investigation department is the economic crime investigation team. During the investigation, the common cases will be: crimes of infringing intellectual property rights, crimes of disrupting market order, crimes of financial fraud, crimes of endangering tax collection and management, crimes of disrupting financial order, etc. If it is an ordinary criminal offence, the investigation department may be a police station, a criminal investigation brigade or a criminal investigation brigade.
The crime of financial fraud refers to the act of defrauding public or private property or the credit of financial institutions and undermining the order of financial management by using fictional facts or concealing the truth for the purpose of illegal possession. The specific types of financial fraud are contract fraud, bill fraud, loan fraud, credit card fraud, letter of credit fraud, financial voucher fraud, fund-raising fraud, securities fraud, insurance fraud and fraud.
The constitutive elements of the crime of financial fraud are as follows:
1, the object violates the financial management order and the ownership of public and private property;
2. Objectively speaking, the act of using fictional facts or concealing the truth to undermine the financial management order and defraud the company of a large amount of property;
3. The subject is a general subject, which can be composed of units and natural persons.
Article 192 of the Criminal Law of People's Republic of China (PRC), whoever illegally raises funds by fraudulent means for the purpose of illegal possession, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than seven years or life imprisonment, and shall also be fined or confiscated.
If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.
Article 193 Whoever defrauds a bank or other financial institution of loans for the purpose of illegal possession under any of the following circumstances, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property:
(a) fabricating false reasons such as introducing funds and projects;
(two) the use of false economic contracts;
(3) using false documents;
(four) the use of false proof of property rights as a guarantee or repeated guarantee beyond the value of collateral;
(5) obtaining loans by other means.
Article 194 Whoever commits financial bill fraud under any of the following circumstances, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property:
(1) knowingly using forged or altered bills of exchange, promissory notes or checks;
(2) knowingly using bills of exchange, promissory notes or checks that are invalid;
(3) fraudulently using other people's bills of exchange, promissory notes or checks.
(four) issuing a bad check or a check that is inconsistent with its reserved seal to defraud property;
(5) The drawer of a bill of exchange or a promissory note issues a bill of exchange or a promissory note without capital guarantee, or makes false records when issuing a bill of exchange or a promissory note to defraud property.
Whoever uses forged or altered bank settlement vouchers such as entrusted collection vouchers, remittance vouchers and bank deposit vouchers shall be punished in accordance with the provisions of the preceding paragraph.
Article 195 Whoever commits fraud by letter of credit under any of the following circumstances shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property:
(1) Using forged or altered letters of credit or accompanying documents and documents;
(2) Using an invalid letter of credit;
(3) defrauding a letter of credit;
(4) fraudulent activities of letters of credit by other means.