Individuals who accept bribes of more than 5, yuan constitute the crime of accepting bribes, and shall be investigated for criminal responsibility according to law. Article 385 of the Criminal Law on the Crime of Accepting Bribery A state functionary who takes advantage of his position to extort other people's property, or illegally accepts other people's property to seek benefits for others, is guilty of accepting bribes. State functionaries who, in violation of state regulations, accept kickbacks and service fees in various names in economic exchanges and take them for personal possession shall be punished as accepting bribes. Article 386 Provisions on Punishment for the Crime of Accepting Bribery Whoever commits the crime of accepting bribes shall be punished in accordance with the provisions of Article 383 of this Law according to the amount and circumstances of the bribe. Whoever asks for a bribe will be given a heavier punishment. Whoever commits the crime of corruption shall be punished in accordance with the following provisions according to the seriousness of the situation (1) If the amount of personal corruption is more than 1, yuan, he shall be sentenced to fixed-term imprisonment of not less than 1 years or life imprisonment, and his property may also be confiscated; If the circumstances are especially serious, he shall be sentenced to death and his property shall be confiscated. (2) Individuals who embezzle more than 5, yuan but less than 1, yuan shall be sentenced to fixed-term imprisonment of more than five years and may also have their property confiscated; If the circumstances are especially serious, he shall be sentenced to life imprisonment and confiscation of property. (3) Individuals who embezzle more than 5, yuan but less than 5, yuan shall be sentenced to fixed-term imprisonment of not less than one year but not more than seven years; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than seven years but not more than ten years. If an individual embezzles more than 5, yuan but less than 1, yuan, and repents after committing a crime and actively returns the stolen goods, the punishment may be mitigated or exempted from criminal punishment, and the unit to which he belongs or the competent authority at a higher level shall give him administrative sanctions. (4) If the amount of personal corruption is less than 5, yuan, if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than two years or criminal detention; If the circumstances are relatively minor, administrative sanctions shall be given by the unit to which they belong or the competent authority at a higher level as appropriate. If repeated corruption is not dealt with, it shall be punished according to the accumulated amount of corruption. Legal objectivity:

The crime of accepting bribes refers to the act of state functionaries taking advantage of their positions to ask for other people's property, or illegally accepting other people's property to seek benefits for others. The crime of accepting bribes violates the integrity of state functionaries' duties and the ownership of public and private property. The crime of accepting bribes seriously affects the normal performance of state organs, damages the image and reputation of state organs, and also infringes on certain property relations. Subjectively, the crime of accepting bribes is intentional, with the purpose of illegally occupying public and private property. Objectively speaking, it is manifested as taking advantage of his position to ask for other people's property, or illegally accepting other people's property to seek benefits for others. (I) The subject of accepting bribes as stipulated in Article 4 of the Supplementary Provisions refers to state functionaries, staff of collective economic organizations or other persons who are engaged in the crime of accepting bribes on official business. "Other personnel engaged in public service" refers to those who are engaged in public service in accordance with the law or are entrusted to do so, other than state staff and staff of collective economic organizations. (2) How to understand "taking advantage of one's position" in the crime of accepting bribes. In the crime of accepting bribes, "taking advantage of one's position" refers to taking advantage of one's authority or convenience related to one's position. "Authority" refers to the power within my position. "Job-related" refers to the use of my authority or position, although I do not directly use my authority. State functionaries do not directly use their authority, but use the convenience formed by their authority or position to seek benefits for the trustee through the behavior of other state functionaries, and if I ask for or illegally accept property from the trustee, I shall be punished as accepting bribes. Those who simply use the relationship between relatives and friends to work for the trustee and accept property from it should not be punished as accepting bribes. (III) On the issue of accepting bribes by divorced or retired state functionaries, if a divorced or retired state functionary, by taking advantage of his original authority or position, seeks benefits for the trustee through the on-the-job behavior of the state functionary, and he asks for or illegally accepts property from the trustee, he shall be punished as accepting bribes. (IV) How to master the behavior that constitutes the crime of accepting bribes According to the provisions of the first paragraph of Article 4 of the Supplementary Provisions, the behavior that determines the crime of accepting bribes should be mastered: L. Whoever asks for other people's property, regardless of whether it "seeks benefits for others", can constitute the crime of accepting bribes. 2. Illegal acceptance of other people's property and "seeking benefits for others" can constitute the crime of accepting bribes. Whether the interests sought for others are justified or realized does not affect the establishment of the crime of accepting bribes. The Supreme People's Court's Notice on Resolutely Cracking Down on Cheating Export Tax Refund and Severely Punishing Criminal Activities in the Financial and Fiscal Fields (Fa Fa Fa [1996] No.5 of February 17, 1996) IV. Attention should be paid to the criminal responsibility of dereliction of duty of staff of relevant state organs. Tax, customs, bank staff and other state organs should be investigated for criminal responsibility according to law. Those who collude with other criminals inside and outside or participate in criminal activities in the fields of finance, taxation and taxation shall be severely punished with * * *. Among them, those who embezzle and accept bribes should be punished for several crimes and given a heavier sentence. The Supreme People's Court's "Notice on Several Provisions on Correctly Applying Probation to Criminals of Corruption, Bribery and Embezzlement of Public Funds" (Fa Fa Fa [1996] No.21 of June 26, 1996) According to the relevant provisions of the Criminal Law, combined with the actual trial work, probation is now applied to cases of corruption, bribery and misappropriation of public funds, and the following provisions are made: 1. The amount of corruption and bribery of state staff is more than 2, yuan but less than 1, yuan. Two, the national staff corruption, bribery of more than 1 thousand yuan, in addition to surrender or meritorious service and other statutory mitigating circumstances, generally not applicable to probation. If the amount of corruption and bribery of state functionaries is more than 1, yuan but less than 5, yuan, according to the specific circumstances of the case, the second paragraph of Article 59 of the Criminal Law shall be applied to mitigate the punishment, and if the sentence is sentenced to fixed-term imprisonment of not more than three years, probation is generally not applicable. For those who commit minor crimes and actively return stolen goods, play a key role in major production and scientific research projects, have special needs, or have other special circumstances, probation can be applied, but it must be strictly controlled. Three, the following criminals who embezzle, accept bribes and misappropriate public funds shall not be suspended; (a) criminal acts have caused great losses to the interests of the state, the collective and the people; (two) no return of stolen goods, no repentance; (three) criminal motives, means and other circumstances are bad, or the money is used for illegal activities such as speculation, smuggling and gambling; (4) Being the principal offender in a serious crime, or having committed several crimes; (5) Having been subjected to administrative sanctions or criminal penalties for economic crimes; (six) the property involved in the crime belongs to the national disaster relief, emergency rescue, flood control, special care, relief funds and materials, and the circumstances are serious. The Supreme People's Court's Official Reply on How to Deal with the Behavior of State Staff Taking Advantage of Their Positions to Seek Benefits for Others after Retirement (Law Interpretation [2] No.21 was implemented on July 21, 2) Jiangsu Higher People's Court: Jiangsu High Court [1999] No.65 "Request for instructions on whether state staff taking benefits for others while on the job and accepting property after retirement constitutes the crime of accepting bribes". After research, the reply is as follows: if a state functionary takes advantage of his position to seek benefits for the trustee and agrees with the trustee in advance to accept the trustee's property after his retirement, which constitutes a crime, he shall be convicted and punished for accepting bribes. Opinions 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 Bribery (Fa Fa [27] No.22) In order to punish the criminal activities of bribery according to law, according to the relevant provisions of the Criminal Law, the following opinions are put forward: 1. On the issue of accepting bribes in the form of transactions, if a state employee takes advantage of his position to seek benefits for the trustee and accepts the property of the trustee in the following forms of transactions, he shall be punished as accepting bribes: (1) It is obviously lower than that of the trustee. (2) selling houses, cars and other items to the trustee at a price significantly higher than the market; (3) illegally accepting the trustee's property by other forms of transactions. The amount of bribes is calculated according to the difference between the local market price and the actual payment price at the time of transaction. The market prices listed in the preceding paragraph include the lowest preferential prices set by commodity operators in advance that are not targeted at specific people. Buying goods at preferential prices according to various preferential trading conditions set by commodity operators in advance does not belong to accepting bribes. Second, on the issue of accepting performance shares, performance shares refer to shares acquired without capital contribution. State functionaries who take advantage of their positions to seek benefits for the trustee and accept the performance shares provided by the trustee shall be punished as accepting bribes. If the equity transfer is registered, or relevant evidence proves that the shares have actually been transferred, the amount of bribes will be calculated according to the value of the shares at the time of transfer, and the dividends will be treated as the fruits of bribery. If the shares are not actually transferred and benefits are obtained in the name of share dividends, the actual profit amount shall be recognized as the amount of bribes. Iii. On the issue of accepting bribes in the name of starting a company and other cooperative investments, if a state functionary takes advantage of his position to seek benefits for the trustee, and the trustee contributes funds to start a company "cooperatively" or make other "cooperative" investments, he shall be punished as accepting bribes. The amount of bribery is the capital contribution made by the trustee to the national staff. State functionaries who take advantage of their positions to seek benefits for the consignors and obtain "profits" in the name of co-operating companies or other co-operating investments, without actually contributing capital or participating in management and operation, shall be punished as accepting bribes. Iv. On the issue of accepting bribes in the name of entrusting the trustee to invest in securities, futures or other entrusted financial management, if a state functionary takes advantage of his position to seek benefits for the trustee, and in the name of entrusting the trustee to invest in securities, futures or other entrusted financial management, he gains "income" without actually making capital contribution, or although he actually makes capital contribution, his "income" is obviously higher than the income due from capital contribution, he shall be punished as accepting bribes. The amount of bribes, in the former case, is calculated by the amount of "income"; In the latter case, it shall be calculated by the difference between the amount of "income" and the amount of income due to capital contribution. V. On the Determination of Accepting Bribery by Gambling According to Article 7 of the Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Specific Application of Laws in Handling Gambling Criminal Cases, a state functionary who takes advantage of his position to seek benefits for the trustee and accepts the property of the trustee by gambling constitutes bribery. In practice, we should pay attention to the distinction between bribery and gambling activities and entertainment activities. When specifically identified, the following factors should be combined to judge: (1) background, occasion, time and frequency of gambling; (2) the source of gambling funds; (3) Whether other gambling participants have conspired in advance; (4) the specific situation and the amount of money won or lost. VI. On the issue of "nominal" remuneration for a specific relationship. If a state functionary takes advantage of his position to seek benefits for the trustee, and asks or accepts the trustee to make the specific relationship get the so-called remuneration in the name of arranging work for the specific relationship, it shall be punished as accepting bribes. VII. On the Issue of Accepting Bribery by a Specific Affiliate If a State functionary takes advantage of his position to seek benefits for the trustee and instructs the trustee to give relevant property to a specific affiliate in the form listed in this opinion, he shall be punished as accepting bribes. If a specific related party conspires with a state functionary to commit the acts mentioned in the preceding paragraph, the specific related party shall be punished as the * * * offender of accepting bribes. If a person other than a specific related person conspires with a state functionary, and the state functionary takes advantage of his position to seek benefits for the trustee, and after accepting the property of the trustee, the two parties jointly possess it, it shall be punished as the * * * offender of the crime of accepting bribes. Eight, on the issue of accepting bribes without changing the ownership of the goods, if a state functionary takes advantage of his position to seek benefits for the trustee, accepts the trustee's house, car and other goods without changing the ownership registration or borrowing someone else's name to change the ownership registration, it will not affect the determination of accepting bribes. We should pay attention to the distinction between taking bribes with houses, cars and other objects. In the specific identification, in addition to the mutual explanation or written agreement, the following factors should be combined to judge: (1) whether there is a reasonable reason for borrowing; (2) Whether it is actually used; (3) the length of borrowing time; (4) Whether there are conditions for return; (5) whether there is a return of the intention and behavior. Nine, on the issue of returning or handing over the property after receiving it, it is not a bribe for a state employee to return or hand over the property in time after receiving it from the trustee. After accepting bribes, if a state functionary is investigated for himself or someone or something related to his bribery, and returned or handed in to cover up the crime, it will not affect the determination of the crime of accepting bribes. 1. On the issue of accepting property for the trustee when he is on the job and after he leaves the job, if a state functionary agrees to accept the trustee's property after he leaves the job before or after taking advantage of his position to seek benefits for the trustee, and accepts it after he leaves the job, he shall be punished as accepting bribes. If a state functionary takes advantage of his position to seek benefits for the trustee, and continuously accepts the trustee's property before and after leaving his post, the part received before and after leaving his post shall be included in the amount of bribes. XI. Scope of "Special Related Party" The "special related party" mentioned in this opinion refers to people who have close relatives, mistresses (husbands) and other interests with state functionaries. XII. On the Correct Implementation of the Criminal Policy of Tempering Justice with Leniency In handling criminal cases of accepting bribes according to this opinion, it is necessary to accurately distinguish between crime and non-crime, between this crime and that crime, punish the minority and educate the majority according to the relevant provisions of the Criminal Law on accepting bribes and the essential characteristics of the transaction of power and money for accepting bribes. While severely punishing the crime of accepting bribes, those who have surrendered themselves and rendered meritorious service shall be given a lighter, mitigated or exempted punishment according to law.