Legal analysis: it is illegal for employees to make false reimbursement, which generally means that employees use fake invoices and exaggerate the amount of expenses. If it constitutes a crime, it constitutes a crime of fraud and needs to bear certain criminal responsibility. According to the relevant provisions of Chinese laws, they are generally punished with up to three years of fixed-term imprisonment, criminal detention or public surveillance, and concurrently or solely fined. If the circumstances are serious, they shall be sentenced to a minimum of three years and a maximum of ten years in prison and fined.

Legal basis: Article 266 of the Criminal Law of the People's Republic of China swindling public or private property, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also or solely be punished with a huge amount or other serious circumstances, shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment with a fine or confiscation of property. Where there are other provisions in this Law, such provisions shall prevail.