Legal analysis: fixed-term imprisonment of not more than three years, criminal detention; misappropriation of funds for more than three months or profit-making activities, the amount of which is more than 30 thousand yuan but less than 50 thousand yuan, is criminal detention; If the amount is 50,000 yuan, he shall be sentenced to 6 months' imprisonment, and the term of imprisonment shall be increased by 1 10,000 yuan for every increase in the crime amount. Misappropriation of funds for illegal activities, the amount of which is more than 6.5438+0.5 million yuan but less than 20,000 yuan, is criminal detention.
I. Criteria for determining the amount of the crime of misappropriating funds
Employees of companies, enterprises or other units who, by taking advantage of their positions, misappropriate the funds of their own units for personal use or lend them to others shall be prosecuted under any of the following circumstances:
1, the amount of funds misappropriated by the company is between 1 10,000 yuan and 30,000 yuan, which has not been returned for more than three months;
2. Misappropriating the funds of the unit in the amount of 1 10,000 yuan to more than 30,000 yuan for profit-making activities;
3, misappropriation of funds in the amount of 5 thousand yuan to 20 thousand yuan, is an illegal activity.
2. What is the latest sentencing standard for the crime of misappropriating funds?
1, fixed-term imprisonment of not more than three years, criminal detention and sentencing
Misappropriation of funds for more than 3 months has not been returned or profit-making activities have been carried out, and the amount is more than 30 thousand yuan but less than 50 thousand yuan. The benchmark punishment is criminal detention; If the amount is 50,000 yuan, the benchmark punishment is six months' imprisonment, and the sentence will be increased by one month for every increase of 6,543,800 yuan. Misappropriation of funds for illegal activities, the amount is more than 6.5438+0.5 million yuan but less than 20,000 yuan, and the benchmark punishment is criminal detention; If the amount is 20,000 yuan, the benchmark punishment is six months' imprisonment, and the sentence will be increased by one month for every 3,500 yuan increase in the amount of crime.
2. Sentencing of fixed-term imprisonment of not less than three years but not more than ten years.
Misappropriation of funds of 300,000 yuan or misappropriation of funds of 30,000 yuan is not returned, and the benchmark punishment is three years' imprisonment. For every 8,500 yuan of misappropriated funds or 4,500 yuan of unreturned funds, the prison term will be increased by one month. Misappropriation of funds of 654.38 million yuan for illegal activities or misappropriation of funds of 1.5 million yuan for illegal activities has not been returned, and it is convicted and sentenced for misappropriation of funds. The benchmark punishment is fixed-term imprisonment of three years, and the sentence will be increased by one month for every 5,000 yuan of misappropriated funds or 2,000 yuan of unpaid funds.
3. In any of the following circumstances, probation is not applicable:
(1) misappropriating funds of more than 400,000 yuan or misappropriating funds for illegal activities of more than 6,543,800 yuan;
(2) Not all stolen goods have been returned;
(3)*** The principal of the same crime, and the circumstances of the crime are serious;
(4) It has a great influence in this city and has a strong social response.
Attention should be paid to "although it is not more than three months, the amount is large, and it is engaged in profit-making activities" and "engaged in illegal activities". Although there is no requirement for the length of time in this law, if the misappropriation time is short and the social harm is not great, it can be considered as "the circumstances are obvious and the harm is slight" as stipulated in Article 13 of this law, but it is not considered as a crime.
Legal basis: Crime of misappropriating funds in Article 185 of the Criminal Law of People's Republic of China (PRC). Employees of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions who misappropriate the funds of their own units or clients by taking advantage of their positions shall be convicted and punished in accordance with the provisions of Article 272 of this Law. Article 272 stipulates that 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 has not been paid back for more than three months, or although it has not been more than three months, the amount is 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 the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years.