The subject of the crime of misappropriating funds is a special subject, that is, the staff of companies, enterprises or other units. Specifically, it includes the following three natural persons with different identities:
1. Directors and supervisors of joint stock limited companies and limited liability companies;
2. The staff of the above-mentioned companies refer to managers, department heads and other ordinary employees except directors and supervisors of the company; The above directors, supervisors and employees shall not have the status of national staff;
3. Employees of enterprises or other units other than the above-mentioned enterprises, including employees of collective enterprises, private enterprises and wholly foreign-owned enterprises, all other employees of state-owned companies, state-owned enterprises, Sino-foreign joint ventures, Sino-foreign cooperative joint-stock companies and enterprises who do not have the status of state staff, and non-state staff entrusted by state organs, state-owned companies, enterprises, institutions and people's organizations to manage and operate state-owned property. People with the status of national staff can not be the subject of the crime of misappropriating funds, but only the subject of the crime of misappropriating public funds.
If the circumstances of misappropriating the house purchase deposit are serious, it constitutes the crime of misappropriating funds. Those who have not returned the large amount for more than three months, or those who have not returned the large amount for more than three months, engage in profit-making activities, or engage in illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention.
legal ground
Criminal law of the people's Republic of China
Article 185 Staff members of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions who take advantage of their positions to misappropriate the funds of their own units or clients shall be convicted and punished in accordance with the provisions of Article 272 of this Law. Article 272 Crime of misappropriating funds Any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his own unit for personal use or lends them to others, and the amount is relatively large, and has not been paid back for more than three months, or although it has not been more than three months, the amount is relatively large, and he is engaged in profit-making activities or illegal activities, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates a huge amount of funds from his own unit shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than seven years.