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挪用公款罪量刑标准的英文版本：

Embezzlement crime of misappropriating public funds, the following behavior belongs to the crime of misappropriating public funds act:

1, state-owned company, enterprise, institution or people's organization personnel and state-owned companies, enterprises, institutions and people's League Committee sent to non state owned companies, enterprises, institutions and people's organizations personnel engaged in official business, taking advantage of his position, misappropriation of the unit funds for personal use, illegal activities; or diversion of the unit amount is larger, profit-making activities; or misappropriate funds the unit amount is large, more than three months without further action.

2, state-owned company, enterprise or any other state-owned units engaged in public service in state-owned company, enterprise or any other state-owned units assigned to non state owned companies, enterprises and other units to engage in public service, taking advantage of his position, misappropriation of funds of the unit for personal use or for lending to others, the amount is larger, more than three months did not return; or not more than three months, but the amount is larger, profit-making activities; or illegal activities.

In 3, the state personnel who take advantage of their office, embezzlement of public funds for personal use, illegal activities; or larger amount of misappropriation of public funds, profit-making activities; or larger amount of misappropriation of public funds, more than three months without further action.

In 4, the state personnel who take advantage of their office, appropriated for disaster relief, rescue, flood prevention, special care, immigration, poverty relief funds and materials to the personal use of behavior.

Secondly, in an embezzlement behavior, whether to constitute the crime of embezzlement of public funds, to grasp the following points:

1, study behavior whether has the capacity of criminal responsibility, reach the age of criminal responsibility, and with the ninety-third article of this law the provisions of the national identity of the staff personnel. Without the one of three conditions, the behavior person cannot become the crime of misappropriating public funds. As for the scope of national staff, should be strictly in accordance with the law to confirm.

2, inspect whether the actor has implemented the embezzlement of public funds embezzlement behavior, whether in accordance with the law to engage in public service in the course of the implementation of the.

3, examine embezzlement, whether to have sex. That is engaged in illegal activity, profit-making activities and more than three months has not also.

In 4, the diversion of funds is belongs to the scope of public funds. The company funds for generalized interpretation, it includes not only the money, also including securities and specific property.

In 5, the profit return type, type of misappropriating behavior, must inspect the misappropriated public funds amount is larger, namely ten thousand yuan to thirty thousand yuan range. Among them, public money amount does not include diverting to the case before the student interest; profits did not affect the profit that; after the action is positive to return money, did not affect the embezzlement crime, but ultimately, behavior can be used as sentencing consideration.

In 6, for illegal activity type embezzlement behavior, not the amount, time limit. At the same time, illegal activities refers to violation of laws and regulations, regulations, orders and regulations activities, no matter the illegal activity is completed, as long as the behavior of the misappropriated funds to engage in illegal activities, namely the illegal activity type embezzlement behavior.

7, the crime of embezzlement of public funds appropriation and use people, sometimes inconsistent, sometimes inconsistent. But did not affect the determination of the crime of embezzlement person.

In short, in the determination of embezzlement crime and non-crime, a look at the behavior is subject to statutory crime of misappropriating public funds; two see the behavior is consistent with the constitutive elements of the crime of embezzlement of public funds.

The Supreme People's Court on the crime of misappropriating public funds crime:

Embezzle public funds for personal use or for profit-making activities, in the amount of 15000 yuan more than 30000 yuan, the benchmark for the detention penalty punishment; the amount of 30000 yuan, the baseline sentence to imprisonment for six months, $3500 for each additional term, adding a month.

The embezzlement of public funds for illegal activities, in the amount of 8000 yuan less than 15000 yuan, the benchmark for the detention penalty punishment; the amount of 15000 yuan, the baseline sentence to imprisonment for six months, $800 for each additional term, adding a month.

Embezzle public funds for personal use or for profit-making activities, the amount of 200000 yuan, the baseline sentence to five years imprisonment, $10000 for each additional term, adding a month.

The embezzlement of public funds for illegal activities, the amount of 50000 yuan, the baseline sentence to five years imprisonment, $2000 for each additional term, adding a month.

Embezzling $200000 non-refundable, baseline punishment of ten years imprisonment, $5000 for each additional term, adding a month.

Appropriated for disaster relief, rescue, flood prevention, special care, poverty, immigration, relief or misappropriation of public funds to the state, the collective cause significant loss of weight, 10%.

挪用公款罪量刑标准的中文版本： 

用公款罪的认定，下列挪用公款行为属于构成挪用公款罪的行为：

挪用公款罪量刑标准

1、国有公司、企业、事业单位和人民团体工作人员和国有公司、企业、事业单位和人民团体委派到非国有公司、企业、事业单位和人民团体中从事公务的人员，利用职务上的便利，挪用本单位资金归个人使用，进行非法活动;或者挪用本单位资金数额较大，进行营利活动的；或者挪用本单位资金数额较大、超过三个月未还的行为。

2、国有公司、企业或其他国有单位中从事公务的人员和国有公司、企业或其他国有单位委派到非国有公司、企业以及其他单位从事公务的人员，利用职务上的便利，挪用本单位资金归个人使用或者借贷给他人，数额较大、超过三个月未还的;或者虽未超过三个月，但数额较大、进行营利活动的；或者进行非法活动的行为。

3、国家工作人员利用职务上的便利，挪用公款归个人使用，进行非法活动的；或者挪用公款数额较大、进行营利活动的;或者挪用公款数额较大、超过三个月未还的行为。

4、国家工作人员利用职务上的便利，挪用用于救灾、抢险、防汛优抚、扶贫、移民、救济款物归个人使用的行为。

其次，在认定某一挪用公款行为，是否构成挪用公款罪时，要把握以下几点:

1、考察行为人是否属于具有刑事责任能力、达到刑事责任年龄，且具有本法第93条所规定的国家工作人员身份的人员范围。如果缺少上述三个条件之一，该行为人也不能成为挪用公款罪的主体。至于国家工作人员的范围，要严格依照法律规定确认。

2、考察行为人是否实施了挪用公款行为，挪用公款的行为是否属于依法从事公务过程中实施的。

3、考察挪用公款的行为，是否具有三性。即从事非法活动性、进行营利活动性和超过三个月未还性。

4、考察所挪用的款项是否属于公款范围。这里的公款作广义解释，既包括货币，也包括有价证券和特定款物。

5、对于营利型、未退还型的挪用行为而言，还要考察被挪用的公款数额是否属于数额较大，即一万元至三万元范围。其中，公款数额不包括挪用时至案发前所生的利息；营利的多少并不影响对营利目的的认定;案发后行为人是否积极退还公款，并不影响对挪用公款罪的认定，但退赃行为可作为量刑情节考虑。

6、对于非法活动型挪用公款行为而言，没有数额、时间上的限制。同时，非法活动泛指一切违反法律、法规、规定、命令和规章的活动，不管该非法活动是否完成，只要行为人把所挪用的公款用于从事非法活动时，即视为非法活动型挪用公款行为。

7、挪用公款罪的挪用人与使用人，有时一致，有时不一致。但并不影响对挪用人犯罪的认定。

总之，在认定挪用公款罪与非罪时，一看该行为是否属于法定挪用公款罪范围；二看该行为是否符合挪用公款罪的构成要件。

最高人民法院关于挪用公款罪量刑标准：

挪用公款归个人使用或进行营利活动，数额在1.5万元以上不足3万元，基准刑为拘役刑；数额为3万元的，基准刑为有期徒刑六个月，每增加3 500元，刑期增加一个月。

挪用公款进行非法活动，数额在8 000元以上不满1.5万元的，基准刑为拘役刑；数额为1.5万元的，基准刑为有期徒刑六个月，每增加800元，刑期增加一个月。

挪用公款归个人使用或进行营利活动，数额20万元的，基准刑为有期徒刑五年，每增加1万元，刑期增加一个月。

挪用公款进行非法活动，数额5万元的，基准刑为有期徒刑五年，每增加2 000元，刑期增加一个月。

挪用公款20万元不退还的，基准刑为有期徒刑十年，每增加5 000元，刑期增加一个月。

挪用用于救灾、抢险、防汛、优抚、扶贫、移民、救济款或挪用公款给国家、集体造成重大损失的，重处10%。

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