First, users of state special funds do not meet the basic conditions of state special funds policy, seriously falsify in the declaration process, fabricate non-existent enterprises or projects, and forge key application materials, which meet the constitutive requirements of fraud, and should be convicted and punished for fraud.
Second, the application projects of users of national special funds meet the basic conditions of the national special funds policy. However, in the process of declaration, we exaggerate the actual situation, forge or provide some non-critical false declaration materials, and use part of the obtained state special funds for enterprises to make up losses, or for changing production, updating equipment, and production and operation. It is generally inappropriate to convict and punish users for fraud.
Third, users who take state special funds pay bribes to the staff of state organs and forge the seals of official documents and certificates of state organs during the declaration process. If the circumstances are serious, they shall be convicted and punished respectively for accepting bribes and forging official documents and certificates of state organs.
The "Opinions" clarify the application of the charges against the staff of relevant state organs in the case of taking special funds: in the process of taking special funds from the state, the staff of state organs with direct audit responsibility play a major role, actively instigate, participate in and help the users of funds to practise fraud, and illegally take the special funds from the state for their own use, regardless of whether the users of funds constitute a crime, they will be investigated for criminal responsibility for corruption; State functionaries who are direct users of funds and meet the requirements of the crime of corruption shall be convicted and punished according to the crime of corruption; If the users of state special funds are suspected of fraud and other crimes, and the staff of state organs, when reviewing the materials provided by the users of funds, know or should know that the conditions are fictitious, or fail to perform their duties seriously and are seriously irresponsible, and defraud the state special funds because of the false materials, they shall be investigated for criminal responsibility for the crimes of abuse of power and dereliction of duty respectively; Whoever commits the above acts and accepts bribes constitutes a crime of accepting bribes shall be punished for several crimes.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.