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1. Illegal possession, Geng Qian Yuan-1, Yuan;

2. 5,-1, yuan for illegal use;

3. The above-mentioned regulations are one department of the two academies. Each province has its own standards, and the local standards shall prevail.

What is the amount of the small coffers?

III. About the amount standard

(1) Referring to the amount standard of the original judicial interpretation

55, the crime of causing traffic accidents in Article 133 of the Criminal Law, 6, yuan is the starting standard for "causing heavy losses to public and private property".

56. article 163 of the criminal law refers to the crime of accepting bribes by employees of companies and enterprises. the "large amount" is more than 15, yuan, and the "huge amount" is more than 1, yuan.

57. Article 17 of the Criminal Law commits the crime of counterfeiting currency. If the total face value of counterfeit currency is equivalent to more than RMB 5 yuan but less than 15, yuan, or the amount of money is more than 5 pieces but less than 1,5 pieces, the penalty shall be imposed according to the first file of this article; If the total face value of counterfeit currency is equivalent to more than 15, yuan or the amount of counterfeit currency is more than 1,5 pieces, it belongs to "the amount of counterfeit currency is extremely huge" and shall be punished according to the second file of this article.

58. The crime of altering currency in Article 173 of the Criminal Law is "a relatively large amount" if the total face value is more than 5 yuan or the amount of currency is more than 5 pieces; The total face value is more than 15, yuan or the amount of money is more than 1,5 pieces.

59. The starting point of the crime of fund-raising fraud in Article 192 of the Criminal Law is 2, yuan for individuals and 5, yuan for units. The starting point of "extremely huge amount" is 1 million yuan for individuals and 2.5 million yuan for units.

6. The starting point of the crime of loan fraud in Article 193 of the Criminal Law is 1, yuan. Taking 5, yuan as the starting point of "huge amount"; Take 2, yuan as the starting point for "the amount is extremely huge".

61. The crime of bill fraud in Article 194 of the Criminal Law starts with 5, yuan for individuals and 1, yuan for units. The starting point of "huge amount" is 5 thousand yuan for individuals and 3 thousand yuan for units; The starting point of "extremely huge amount" is 1, yuan for individuals and 1 million yuan for units.

62. The starting point of the crime of letter of credit fraud in Article 195 of the Criminal Law is 1, yuan for individuals and 5, yuan for units. The starting point of "extremely huge amount" is 5, yuan for individuals and 2.5 million yuan for units.

63. For the crime of credit card fraud in Article 196 of the Criminal Law, 5 yuan is the starting point of "a large amount"; Taking 5, yuan as the starting point of "huge amount"; Take 2, yuan as the starting point for "the amount is extremely huge".

64. The crime of insurance fraud in Article 198 of the Criminal Law starts with 1, yuan for individuals and 5, yuan for units. The starting point of "huge amount" is 5 thousand yuan for individuals and 25 thousand yuan for units; The starting point of "extremely huge amount" is 2, yuan for individuals and 1 million yuan for units.

65. Article 25 of the Criminal Law refers to the crime of falsely issuing special invoices for value-added tax, which is used to defraud export tax rebates or deduct tax invoices. The starting point of conviction is to falsely issue tax of 1, yuan or falsely issue invoices, resulting in the national tax being defrauded of 5, yuan.

take 1, yuan as the starting point for falsely issuing tax "a large amount"; If the state tax is defrauded of more than 5, yuan due to false invoicing, or if there are other serious circumstances, it belongs to "other serious circumstances".

Taking 5, yuan as the starting point of "huge amount" of falsely issuing tax; State tax was defrauded of more than 3, yuan due to false invoicing; Or the amount of tax falsely issued is close to huge and there are other serious circumstances, or there are other particularly serious circumstances, which belong to "other particularly serious circumstances".

Take 1 million yuan as the starting point for defrauding the state tax "the amount is extremely huge"; Causing a loss of more than 5, yuan in state tax and still unable to recover it before the investigation is over, it belongs to "causing particularly heavy losses to national interests".

66. Article 26 of the Criminal Law refers to the crime of forging or selling forged special VAT invoices, and the starting point of conviction is to forge or sell 25 forged special VAT invoices or the total face value of the tickets is 1, yuan.

the starting point of "large quantity" is 1 copies or 5, yuan in ticket denomination; If the amount of illegal income is more than 1, yuan, or more than 6 forged special invoices for value-added tax are forged and sold, or the total face value of the tickets is more than 3, yuan, or if serious consequences are caused or other serious circumstances are involved, it belongs to "other serious circumstances".

the starting point of "huge quantity" is 5 copies or 2.5 million yuan in ticket denomination; The illegal income is more than 5, yuan, or more than 3 forged special VAT invoices are forged and sold, or the ticket denomination is more than 2 million yuan, or forged and sold special VAT invoices ..... > >

how to deal with small coffers

generally, we should pay attention to the differences between "small coffers" and "misappropriation of public funds", "corruption", public funds accessed by households and private possession of public funds. Generally speaking, the following aspects should be considered in handling: (1) According to the regulations of the state on the handling of "small treasuries", all illegal gains set up outside the account, such as disobeying rules, knowingly committing crimes, changing public interests into small ones, changing public interests into private interests, intercepting or transferring state assets, should be confiscated. (two) where there are no clear provisions of the state and the formation of off-balance-sheet private funds, which belong to the budget, should be turned over to the finance in accordance with the provisions; Belong to other funds, should according to the principle of two lines of revenue and expenditure. Incorporate into the category of financial management and use it according to regulations. (three) all kinds of labor income should be deducted from the cost or the top funding, and then used in accordance with the provisions. (4) If the "small coffers" have been distributed to employees as bonuses or purchases in kind, they should be included in the total bonus to cover the employee incentive fund, and individual income tax should be paid if the individual's monthly income exceeds the state regulations. (5) If public funds are deposited in banks in private names, all the cash deposited and the interest earned shall be confiscated according to the Regulations on Cash Management; And impose a fine of 3% to 5% according to the deposit amount.

what's the penalty for setting up private coffers?

(1) the qualitative basis of the problem of "small treasury".

The characterization of the "small coffers" is mainly based on the following laws and regulations:

Articles 3, 9, 15, 16 and 17 of the Accounting Law.

the accounting system for administrative units, the accounting system for public institutions, the basic accounting work standards, and relevant laws, regulations, rules and regulations on finance, budget, assets, taxation, subsidies, etc.

(2) the punishment basis for handling the problem of "small treasury".

The punishment for the problem of "small coffers" is mainly based on the following laws and regulations:

Articles 42, 43, 44 and 45 of the Accounting Law.

provisions in articles 3, 4, 6, 8, 9, 11, 16, 17, 18 and 19 of the regulations on penalties and sanctions for financial violations.

in addition, it also includes the relevant provisions of laws, regulations and rules on budget, finance, taxation, assets, cash and commercial insurance.

V. Specific opinions on handling some problems of punishment

The general requirements for handling the problems of "small coffers" found in the inspection are: the funds or assets of "small coffers" shall be included in the account books stipulated by the state for unified registration and accounting; For fiscal funds, those that should be turned over to the state treasury should be turned over to the state treasury, and those that should be turned over to the financial special account should be turned over to the financial special account; For the "small treasury" funds sent to individuals, the recovery of the recovery, the refund of the refund; For the establishment and use of "small treasury", the unit shall be given a warning or informed criticism, and the fine shall be imposed; "Small treasuries" involving tax issues shall be dealt with according to the relevant provisions of the tax law; The person in charge who is directly responsible for the establishment of the "small treasury" and other directly responsible personnel shall be seriously investigated for responsibility in accordance with the relevant provisions of party discipline and relevant laws and regulations; Accounting personnel to participate in the establishment of "small top library", if the circumstances are serious, the accounting qualification certificate shall be revoked; If a "small treasury" is set up after the "Opinions" are issued, the main leaders, leaders in charge and those directly responsible should be dealt with severely, and they should be dismissed first according to organizational procedures, and then be held accountable according to party discipline and relevant laws and regulations; If the amount of "small coffers" is huge and the circumstances are serious, it shall be dealt with severely in accordance with relevant regulations, and its behavior and punishment decision shall be announced; Suspected of a crime, transferred to judicial organs for handling according to law. Other violations of laws and regulations found in the special treatment work shall be handled in accordance with relevant state laws and regulations.

is there a rule on the amount of money deposited in the small vault of jingdong?

there is no amount requirement. Jingdong small vault is just like Yu 'ebao, putting spare money in and withdrawing it at any time.

what are the relevant penalties for setting up a small vault privately?

what is the main basis of financial punishment in dealing with the problem of small treasury?

financial penalties should be imposed strictly in accordance with the spirit of the Opinions on Cleaning up and Checking Small Treasuries (No.29 [1995] of the State Council):

(1) Besides adjusting the accounts, paying taxes or handing them over to the finance in full, the funds found in small treasuries should be punished as well.

(2) The problems found in the "small coffers" shall be dealt with according to the current accounting system, and the taxable amount of income tax shall not be deducted.

(3) The part of the "small coffers" that has been used for employees' rewards, subsidies, allowances and payment in kind shall be included in the amount of personal income, and personal income tax shall be levied according to the regulations. Third, for the problem of "private coffers", while strictly imposing economic penalties, informed criticism should be given to the unit according to different circumstances, and the party discipline and political discipline responsibilities of the main leaders, competent leaders, directly responsible persons and managers of the unit should be seriously investigated.

(1) The relevant responsible personnel who set up a "small treasury" privately shall be given disciplinary and political sanctions according to the amount and circumstances. If the amount is small and the circumstances are minor, the party shall be given a warning or administrative demerit; If the amount is large and the circumstances are serious, the party shall be given a serious warning or the party's post and administrative record shall be revoked; If the amount is huge and the circumstances are serious, the party shall be given probation or expulsion from the party and administrative dismissal from public office.

In case of any of the following circumstances, the relevant leaders and persons directly responsible for setting up a "small treasury" privately will be given a heavier or heavier punishment:

1. Setting up a "small treasury" privately will cause tax evasion or intercept the financial income that should be turned over to the state;

2. Spending money from "small treasuries" to treat guests, give gifts, travel around, give bonuses indiscriminately, buy goods specially controlled by the purchasing power of social groups, etc.;

3. Individuals or a few people commit embezzlement, embezzle, or use the "small treasury" funds for bribery and other illegal and disciplinary activities;

4. Repeated investigations, interference, refusal, confrontation with inspections and investigations, forgery, hiding or destruction of accounts and vouchers.

4. If the problem of privately setting up "small coffers" is particularly serious and violates the criminal law, it shall be transferred to judicial organs for handling.

V. The Municipal Discipline Inspection Commission and the Municipal Supervision Bureau shall be responsible for the interpretation of these Provisions.

VI. These Provisions shall be implemented as of the date of promulgation.

References: the difference and connection of cccz.gov/

's small coffers

(1) Different concepts "off-account" refers to the account books set up outside the statutory accounting books in violation of the Accounting Law of the People's Republic of China and relevant state regulations. "Small treasuries" refers to the funds that violate the national financial regulations and other relevant provisions, occupy and intercept the income of the state and units, and are not included in the accounts of the financial accounting department of the unit or included in the budget management, and are kept privately. (2) The specific forms of "off-balance-sheet accounts" are different. As far as the source of funds is concerned, it includes both legitimate income and income belonging to the unit and illegal income, such as withholding income that should be turned over to the treasury, falsifying expenditures to obtain financial funds, and income obtained from the "three chaos" behavior; In the disposal of funds, there are not only reasonable expenditures, but also problems of indiscriminate spending and private storage and private release. "Small treasury" is just a form of "off-the-books account", which is embodied as follows: 1. Turning public account into private account, not included in the revenue and expenditure of the financial department of the unit, and privately stored and released funds (excluding party fees, tour fees, trade union funds, mutual aid funds, etc.); 2. Although it has been entered into the accounting account of the company, it is only hung on the "temporary storage" account, or it has not been formally listed and charged across the year, or the expenditure has been directly offset against the "temporary storage" funds; 3. Funds that are neither included in the budget management nor included in the extrabudgetary management; 4. Convert budgetary income into extra-budgetary income, or store fiscal funds as unit funds, and don't pay the financial accounts for storage; 5. Transfer the funds to the account of the financial accounting department of the unit through the forms of fictitious expenditure, false reimbursement and return of funds; 6. The administrative fees and incomes from fines and confiscations collected by the collecting and punishing units will not be handed in, but will be deposited in independent accounts. (III) The qualitative basis is different. 1. The qualitative basis of "off-balance-sheet accounts" According to Article 16 of the Accounting Law of the People's Republic of China, all economic and business matters occurring in various units shall be registered and accounted for uniformly in the accounting books set up according to law, and the accounting books shall not be registered and accounted for privately in violation of the provisions of this Law and the unified accounting system of the state. 4. The qualitative basis of "small treasury" There are usually two qualitative bases for the authority of "small treasury". First, Article 1 of the Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Finance, the National Audit Office and the People's Bank of China on Cleaning and Checking the "Small Treasury" (Guo Ban Fa [1995] No.29) and Article 2 of the Notice of the Ministry of Finance, the National Audit Office and the People's Bank of China on Cleaning and Checking the "Small Treasury" (Cai Jian Zi [1995] No.29): Anyone who violates national financial regulations and regulations, Second, Article 1 of the State Council's Decision on Strengthening the Management of Extra-budgetary Funds (Guo Fa [1996] No.29) stipulates that all departments and units shall not, without the approval of the financial department, turn the financial allocation into paid use without authorization, and shall not set up "off-account accounts" and "small treasury". (IV) The basis for punishment is different. From the current national financial laws and regulations, the "small treasury" is treated as a serious economic violation. The punishment for "small coffers" is much heavier than that for "off-account accounts", so we must adhere to the principle of prudence when using the basis of punishment, and pay attention to the difference between them in applying the basis of punishment. 1. Basis of punishment for handling off-balance-sheet accounts Article 42 of the Accounting Law applies to the punishment for handling off-balance-sheet accounts: in case of any of the following acts in violation of this Law, the financial department of the people's government at or above the county level shall order it to make corrections within a time limit, and may impose a fine of not less than 3, yuan but not more than 5, yuan on the unit; The directly responsible person in charge and other directly responsible personnel may be fined between 2, yuan and 2, yuan; Those who belong to national staff shall also be given administrative sanctions by their units or relevant units according to law: (1) failing to set up accounting books according to law; (2) setting up accounting books privately; ……。 If one of the acts listed in the preceding paragraph constitutes a crime, criminal responsibility shall be investigated according to law. The punishment of "small treasuries" is based on the punishment of "small treasuries", and the following laws and regulations can be applied respectively. (1) Taxation