After the national staff set up a third-party company to collect public funds from the unit, they will use part of the money for the official expenses of the original unit. Whatever the reason, it should be fully included in the amount of corruption, on the grounds that this behavior belongs to the disposal of stolen money after the crime is completed. The business rebate fees paid by the third-party company for the original unit with the public funds of the unit are not subjectively illegally occupied by the state staff, nor are they actually controlled and occupied objectively. This part of business expenses is objectively beneficial to the original unit to carry out business. If no property loss is caused to the original unit, the illegal operating expenses paid by the third party company on behalf of the original unit are not the object of corruption and should not be included in the amount of corruption of state staff.

Question 24: How to characterize the behavior of social security workers to defraud enterprises to insure non-enterprise employees and collect endowment insurance premiums privately?

Answer: Although the individual account in the social endowment insurance fund is privately owned, it has been managed and used by the administrative department of labor and social security when the individual does not meet the collection conditions. During this period, the risk of damage or loss is borne by the state organs, so it should be regarded as public property. If an enterprise is defrauded to participate in insurance for non-enterprise personnel, and the old-age insurance premium is collected privately, and the actor uses the convenience of his position to manage and control property, resulting in the purpose of illegal possession, he shall be convicted and punished for corruption. There are three ways of behavior in judicial practice:

(1) By concealing the facts, the enterprise pays the old-age insurance premium for non-enterprise personnel, and privately collects the old-age insurance premium from the insured personnel and keeps it for itself. In this case, the actor defrauded the enterprise to pay the insurance premium, and at the same time used others' trust in their identity to promise to establish an insurance relationship for others and collect the insurance premium of the insured. His behavior should be recognized as illegal possession of public property by taking advantage of his position.

(2) Take advantage of the "empty household" quota of the enterprise to collect the endowment insurance premium paid by the insured, and take it as the existing one. In this case, because the insured is not qualified to deduct the insurance premium of "empty households", he should pay the insurance premium corresponding to his insurance category to the state separately. The actor can successfully take the unpaid insurance premium for himself by taking advantage of the loophole of "empty account", which is inseparable from the convenience of his position and belongs to the act of embezzling public property by taking advantage of his position.

(3) After occupying the enterprise's "empty account" quota to activate the pension insurance relationship, immediately stop participating in the insurance and receive the advance payment of the pension insurance that should be returned to the insured. In this case, according to the regulations, only the actual personnel of the enterprise can occupy the "empty account", and then return about one-third to the insured individuals after stopping the insurance. People who fabricate false enterprises can get a refund, which is closely related to the convenience of the actor's position and belongs to the act of defrauding public property by taking advantage of his position.