According to the provisions of Article 270 of the Criminal Law of People's Republic of China (PRC), the crime of embezzlement refers to the act of illegally taking other people's property, forgetting things or buried objects for safekeeping for the purpose of illegal possession, and refusing to return them in a large amount.
The subject of this crime is the general subject, and any natural person with criminal responsibility at the age of 16 can constitute this crime. Subjectively, this crime must be intentional, that is, knowing that it belongs to the property, forgetting things or buried objects entrusted to you by others, it is still illegal to take it for yourself.
The object of crime is limited to three kinds of property: one is the property of others; Second, the forgetting things and forgetting things of others are not equal to the lost property, and they are also different from the lost property; The third is the funerary objects of others.
Article 270 of the Criminal Law stipulates that anyone who illegally occupies another person's property in the name of another person and refuses to return it in a large amount shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or a fine; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than five years and shall also be fined.
Whoever illegally takes forgetting things and buried objects of others for himself and refuses to hand them over in a large amount shall be punished in accordance with the provisions of the preceding paragraph.
Extended data:
The starting amount of embezzlement crime
The starting point of the crime of embezzlement refers to the lowest value of the object of action required to constitute the crime of embezzlement, and it is the dividing point of the social harm degree of the crime of embezzlement from illegality to crime. According to Article 270 of the Criminal Law, the crime of embezzlement can only be constituted by property with a large amount, so how to determine the starting point of "large amount"? Some people think that a large amount can refer to the starting penalty for theft, while others think that the starting penalty can refer to corruption.
The standard of judicial interpretation is 1000, and the standard of filing a case in some places is 5000.
Since the value of property changes with wear and tear and market fluctuation, how to determine the value of the behavior object? There are two main ways to calculate this value:
First, the replacement value, that is, the amount of money needed to buy the same quality and quantity of real estate in the market;
The second is the depreciation value, that is, the property value calculated at a certain depreciation rate. In principle, the value of the behavior object should be determined according to the replacement value when the actor refuses to return or surrender.