Legal basis:
Article 383 of the Criminal Law stipulates the punishment for committing corruption. Those who practice favoritism and malpractice shall be punished in accordance with the following provisions according to the seriousness of the case:
(1) Whoever embezzles a huge amount or has other serious circumstances shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined.
(2) If the amount of corruption is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and shall also be fined or confiscated.
(3) If the amount of corruption is especially huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated; If the amount is especially huge and the interests of the state and the people suffer particularly heavy losses, they shall be sentenced to life imprisonment or death, and their property shall be confiscated.
If repeated corruption is not handled, it shall be punished according to the accumulated amount of corruption.
Whoever commits the crime mentioned in the first paragraph, truthfully confesses his crime before initiating public prosecution, sincerely repents, and actively returns stolen goods to avoid or reduce the occurrence of damage. Under the circumstances specified in the first paragraph, the punishment may be lightened, mitigated or exempted; In the case of the second and third provisions, a lighter punishment may be given.
If a person commits the crime mentioned in the first paragraph and is sentenced to a suspended sentence under the circumstances specified in the third paragraph, the people's court may, according to the circumstances of the crime, at the same time decide to reduce his death sentence to life imprisonment after the expiration of the two-year suspension of execution, without commutation or parole.
Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Corruption and Bribery
Article 2 Whoever embezzles or accepts bribes in an amount of more than 200,000 yuan but less than 3 million yuan shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 383 of the Criminal Law, and shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined or confiscated.
If the amount of corruption is more than 100,000 yuan but less than 200,000 yuan, it shall be deemed as "other serious circumstances" as stipulated in the first paragraph of Article 383 of the Criminal Law, and it shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined or confiscated.
If the amount of bribes is more than 100,000 yuan but less than 200,000 yuan, and one of the circumstances stipulated in the third paragraph of Article 1 of this Interpretation is involved, it shall be deemed as "other serious circumstances" as stipulated in the first paragraph of Article 383 of the Criminal Law, and it shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined or confiscated.