1, we must take advantage of his position. The so-called use of position convenience refers to the use of authority and position-related convenience as rules.
2. There must be an act of encroaching on the property of this unit. The property of a unit refers to all 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.
3. It must reach a large number. If you only illegally possess the property of companies, enterprises and other units, but it does not meet the standard of large amount, it cannot constitute this crime. As for the relatively large amount of starting penalty, referring to the provisions of the Supreme People's Court's Interpretation on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Bribery, Corruption and Embezzlement of Public Funds, it means that the amount of property such as companies and enterprises is more than 5,000 yuan but less than 20,000 yuan.
The similarity between occupation and corruption lies in:
1, subjectively constituted by intention;
2. The objective aspect is to take advantage of his position;
3, theft, fraud, embezzlement or other illegal means to occupy public property.
To sum up, employees of companies, enterprises or other units who take advantage of their positions and illegally take the property of their own units for themselves, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and fined.
Legal basis:
Article 183 of the Criminal Code of People's Republic of China (PRC).
Any employee of an insurance company who, by taking advantage of his position, deliberately fabricates an insurance accident that has never happened to make false claims and defrauds the insurance money into personal possession shall be convicted and punished in accordance with the provisions of Article 271 of this Law.
Crime of Corruption Any employee of a state-owned insurance company or any person appointed by a state-owned insurance company to engage in official business in a non-state-owned insurance company who commits the acts mentioned in the preceding paragraph shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.
Article 27 1
Crime of embezzlement: Employees of companies, enterprises or other units who take advantage of their positions and illegally take the property of their own units for themselves, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and fined.
Crime of Corruption Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel engaged in public service in non-state-owned companies, enterprises or other units appointed by state-owned companies, enterprises or other state-owned units who commit the acts mentioned in the preceding paragraph shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.