（Adopted at the 24th Meeting of the Standing¹ Committee of the Sixth National People's Congress and promulgated² for enforcement by Order No.63 of the President of the People's Republic of China on January 21， 1988） （Editor's Note： This Decision has been invalidated by the Criminal Law of the People's Republic of China revised at the Fifth Session of the Eighth National People's Congress on March 14， 1997， and effective on October 1， 1997）
时效性：失效　 颁布日期：19880121 　实施日期：19880121 　失效日期：19971001 　颁布单位：全国人大常委会

　　In accordance with the provisions on the punishment of the crimes of embezzlement³ and bribery⁵ as stipulated⁶ in the Criminal Law of the People's Republic of China and the Decision of the Standing Committee of the National People's Congress Regarding the Severe Punishment of Criminals Who Seriously Sabotage⁷ the Economy， the following supplementary⁸ Provisions are made：

　　1. State personnel， personnel of collective economic organizations or other personnel handling or administering public property who， by taking advantage of their office， appropriate， steal， swindle， or otherwise illegally take possession of public property shall be guilty of embezzlement.

　　Whoever conspires⁹ with state personnel， personnel of collective economic organizations or other personnel handling or administering public property to engage in embezzlement shall be punished as an accomplice¹⁰ in the crime.

　　2. Criminals who have committed the crime of embezzlement shall be punished separately in the light of the seriousness of the circumstances and in accordance with the following provisions：

　　（1） An individual who embezzles¹¹ not less than 50，000 yuan shall be sentenced to fixed-term imprisonment¹² of not less than ten years or life imprisonment， and may concurrently¹³ be sentenced to confiscation¹⁴ of property； if the circumstances are especially serious， the offender¹⁵ shall be sentenced to the death penalty and confiscation of property as well.

　　（2） An individual who embezzles not less than 10，000 yuan and less than 50，000 yuan shall be sentenced to fixed-term imprisonment of not less than five years and may concurrently be sentenced to confiscation of property； if the circumstances are especially serious， the offender shall be sentenced to life imprisonment and confiscation of property.

　　（3） An individual who embezzles not less than 2，000 yuan and less than 10，000 yuan shall be sentenced to fixed-term imprisonment of not less than one year and not more than seven years； if the circumstances are serious， the offender shall be sentenced to fixed-term imprisonment of not less than seven years and not more than ten years. If an individual who embezzles not less than 2，000 yuan and less than 5，000 yuan， after committing the crime， voluntarily surrenders himself， renders meritorious¹⁶ service or shows signs of repentance¹⁷ and gives up the embezzled¹⁸ money of his own accord， he may be given a mitigated¹⁹ punishment or exempted²⁰ from criminal punishment and subjected to administrative²¹ sanctions by his unit or by the higher competent authorities.

　　（4） An individual who embezzles less than 2，000 yuan， if the circumstances are relatively²² serious， shall be sentenced to fixed-term imprisonment of not more than two years or criminal detention²³； if the circumstances are relatively minor²⁴， the offender shall be given administrative sanctions at the discretion²⁵ of his unit or of the higher competent authorities.

　　If two or more persons jointly²⁷ commit a crime of embezzlement， they shall be punished separately according to the amount each of them has gained and the role each of them has played in the crime. The ringleader of an embezzler²⁸ group shall be punished according to the total amount of money the group has embezzled； the other principal of fenders in a joint²⁶ crime of embezzlement， if the circumstances are serious， shall be punished according to the total amount of money they have jointly embezzled.

　　Whoever repeatedly commits crimes of embezzlement and goes unpunished shall be punished according to the accumulated amount of money he has embezzled.

　　3. State personnel， personnel of collective economic organizations or other personnel handling or administering public property， who， by taking advantage of their office， misappropriate public funds for their own use or for conducting illegal activities， or misappropriate a relatively large amount of public funds for conducting activities to reap profits， or misappropriate a relatively large amount of public funds and fail to return it after three months， shall be guilty of misappropriation of public funds and shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention； if the circumstances are serious， the of fender shall be sentenced to fixed-term imprisonment of not less than five years. Whoever misappropriates a relatively large amount of public funds and fails to return it shall be punished for the crime of embezzlement.

　　Whoever misappropriates for his own use funds and materials allocated²⁹ for disaster relief， emergency rescue， flood prevention and control， the care of disabled servicemen and the families of revolutionary martyrs³⁰ and servicemen， and social relief shall be given a heavier punishment.

　　Whoever misappropriates public funds for illegal activities and commits other crimes shall be punished in accordance with the provisions regarding the combined punishment for several crimes.

　　4. State personnel， personnel of collective economic organizations or other personnel in public service， who， by taking advantage of their office， ask for other people's property， or illegally accept other people's property and secure advantages for them， shall be guilty of the acceptance of bribes³¹.

　　Whoever conspires with state personnel， personnel of collective economic organizations or other personnel in public service to accept bribes shall be punished as an accomplice in the crime.

　　State personnel， personnel of collective economic organizations or other personnel in public service who， in their economic activities， in violation³² of state provisions， accept commissions and service charges offered in various names for their own possession shall be punished for acceptance of bribes.

　　5. Whoever has committed the crime of acceptance of bribes shall， on the basis of the amount of property accepted and the seriousness of the circumstances， be punished in accordance with the stipulations under item 2 of the present Provisions； whoever accepts bribes worth less than 10，000 yuan and causes major losses to the interests of the state or the collective shall be sentenced to fixed-term imprisonment of not less than ten years； whoever accepts bribes worth not less than 10，000 yuan and causes major losses to the interests of the state or the collective shall be sentenced to life imprisonment or the death penalty and confiscation of property as well. Whoever asks for bribes shall be given a heavier punishment.

　　Whoever accepts bribes for illegal activities and thus commits other crimes shall be punished in accordance with the provisions regarding the combined punishment for several crimes.

　　6. Enterprises and institutions under ownership by the whole people， state organs and public organizations that ask for and accept other person's property and secure advantages for such persons， if the circumstances are serious， shall be sentenced to a fine， and the persons directly in charge and other persons directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention.

　　7. Whoever， for the purpose of seeking illegitimate interests， gives property to state personnel， personnel of collective economic organizations or other personnel in public service shall be guilty of bribing³⁴.

　　Whoever， in economic activities， violating the relevant provisions of the state， gives property of a large quantity or value to state personnel， personnel of collective economic organizations or other personnel in public service， or gives， in violation of the relevant provisions of the state， commissions and service charges to state personnel， personnel of collective economic organizations or other personnel in public service， shall be punished for the crime of bribing. A person who， being extorted³⁵， gives property to state personnel， personnel of collective economic organizations or other personnel in public service and gains no illegitimate interests shall not be deemed to have bribed³⁶.

　　8. Whoever commits the crime of bribing shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention； whoever bribes to seek illegitimate interests， if the circumstances are serious， or if major losses are caused to the state or the collective， shall be sentenced to fixed-term imprisonment of not less than five years； if the circumstances are especially serious， the offender shall be sentenced to life imprisonment and confiscation of property.

　　Those bribers who， before they are prosecuted³⁷， voluntarily confess their bribery may be given a mitigated punishment or exempted from criminal punishment.

　　Those who bribe⁴ for illegal activities and thus commit other crimes shall be punished in accordance with the provisions regarding the combined punishment for several crimes.

　　9. Enterprises， institutions， state organs and public organizations that bribe to seek illegitimate interests or， in violation of the relevant provisions of the state， give commissions and service charges to state personnel， personnel of collective economic organizations or other personnel in public service shall， if the circumstances are serious， be sentenced to a fine， and the persons directly in charge and other persons directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention. Those who obtain illegal gains for personal possession from the bribes offered shall be punished in accordance with item 8 of the present Provisions.

　　10. State personnel who， in their contacts with foreigners， accept gifts and do not hand them over to the state， if they are required to do so in accordance with the relevant provisions of the state， shall be deemed to have committed the crime of embezzlement， if the gifts involve a relatively large volume or value.

　　11. State personnel whose property or expenditure³⁸ apparently³⁹ exceeds their lawful⁴⁰ earnings⁴¹ may be ordered to explain the sources of their property， if the difference is enormous. If they fail to prove that the sources are legitimate³³， the amount of property that exceeds their lawful earnings shall be deemed as illegal gains， and they shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention， and be concurrently or exclusively sentenced to confiscation of the part of property that exceeds their lawful earnings.

　　State personnel shall report to the state their bank savings⁴² in other countries in accordance with the relevant provisions of the state. Whoever has a relatively large amount of such savings and do not report them to the state shall be sentenced to fixed-term imprisonment of not more than two years or criminal detention； if the circumstances are relatively minor， the offender shall， in the light of the circumstances， be given administrative sanctions by his unit or by the higher competent authorities.

　　12. The embezzled or misappropriated public property shall all be recovered； property accepted as bribes and other illegal gains shall all be confiscated⁴³.

　　The embezzled or misappropriated property that have been recovered shall be returned to the units where they came from. Anything that， according to law， should not be returned to the units where they came from shall be turned over to the State Treasury⁴⁴. Earnings gained from confiscated property shall all be turned over to the State Treasury.

　　13. The present Provisions shall come into force as of the date of promulgation