Legal analysis: the starting point of cases of "large amount", "huge amount" and "engaging in illegal activities" in the crime of misappropriating funds should be twice the amount standard of "large amount", "serious circumstances" and "engaging in illegal activities" in this interpretation.

Legal basis: People's Republic of China (PRC) Criminal Law.

Article 273 The crime of misappropriating specific funds and materials refers to the act of misappropriating national funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief in violation of the financial management system for specific funds and materials, and the circumstances are serious, resulting in great damage to the interests of the state and the people.

Article 384 Any state functionary who, taking advantage of his position, misappropriates public funds for personal use to engage in illegal activities, or misappropriates a large amount of public funds for profit-making activities, or misappropriates a large amount of public funds for more than three months without paying them back, is guilty of corruption and shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years. Whoever misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.

Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief for personal use shall be given a heavier punishment.