1. The crime of official embezzlement refers to the behavior of personnel of a company, enterprise or other unit illegally possessing the property of the unit in a relatively large amount.
Criminal Law: Article 271: Personnel of a company, enterprise or other unit who takes advantage of their position to illegally appropriate the unit's property for themselves, if the amount is relatively large, shall be sentenced to five years in prison The following: fixed-term imprisonment or criminal detention; if the amount is huge, the offender shall be sentenced to fixed-term imprisonment of not less than five years, and may also be subject to confiscation of property.
If a person engaged in official duties in a state-owned company, enterprise or other state-owned unit, or a person assigned by a state-owned company, enterprise or other state-owned unit to perform official duties in a non-state-owned company, enterprise or other unit, commits the acts in the preceding paragraph, he or she shall be punished in accordance with the preceding paragraph. Conviction and punishment are provided for in Articles 382 and 383 of this Law.
2. The crime of false accusation and frame-up refers to the act of fabricating facts and making false reports with the intention of framing others and subjecting them to criminal prosecution.
Criminal Law: Article 243: Whoever fabricates facts and makes false accusations to frame others with the intention of subjecting others to criminal prosecution, and the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or surveillance; if serious consequences are caused, he shall be sentenced to Fixed-term imprisonment of not less than three years but not more than ten years.
Any state functionary who commits the crime in the preceding paragraph shall be severely punished.
If there is no intentional frame-up, but there is a false accusation or frame-up, the provisions of the first two paragraphs shall not apply.