Count. State functionaries take advantage of their positions to seek benefits for others, accept goods and pay only a small amount of cash. This is often a means for bribers and bribers to cover up their crimes. If the circumstances are serious and the number is large, it should be recognized as the crime of accepting bribes. According to the amount and circumstances of accepting bribes, it shall be punished in accordance with the provisions of the crime of corruption. If the briber's goods have not been paid or the amount paid by the briber cannot be calculated, it shall be calculated by deducting the cash paid by the briber from the local market retail price when the briber receives the goods.

Legal basis:

Criminal law of the people's Republic of China

Article 385 Any state functionary who takes advantage of his position to extort money or property from others, or illegally accepts money or property from others to seek benefits for others, is guilty of accepting bribes.

State functionaries who, in violation of state regulations, accept kickbacks and handling fees in various names in economic exchanges and own them personally shall be punished as accepting bribes.

Article 386 Provisions on Punishment of Bribery Whoever commits a crime of accepting bribes shall be punished in accordance with the provisions of Article 383 of this Law according to the amount and circumstances of accepting bribes. Whoever asks for a bribe will be punished more severely.