An Analysis Of The Crime And Punishment Of Social Insurance Fund Fraud

Compared with general property and commercial insurance funds,social insurance funds have the common attributes of benefiting the citizens of the whole society.When the insured suffers from social risk accidents such as illness,old age,work injury,unemployment,and childbirth,they receive basic income and survival guarantee.In practice,since the beginning of the establishment of the social insurance system in China,the fraud of social security funds has not been interrupted.The reason is that the legal regulation is weak and the legal system is not perfect.Retrieve relevant laws and regulations in China,including the "Social Insurance Law","Criminal Law" and the legislative interpretation of Article 266 of the "Criminal Law" adopted by the Standing Committee of the National People's Congress in 2014,and the State Council and relevant ministries and commissions have specifically introduced fraud issues Various administrative regulations,departmental rules,and regulatory documents all regulate the fraud of social insurance funds.The penalties of the "Social Insurance Law" are administrative in nature,and the reference to the "Criminal Law" is just a general rule;the legislative interpretation stipulates that the fraud of social insurance funds shall apply the penalties for fraud in the "Criminal Law".In the above-mentioned different laws,regulations and legislation explaining the relevant social insurance fund fraud crimes,the crime of fraud can only be committed by a natural person.In fact,fraudulent units in social insurance funds can also be implemented;fraudulent social insurance funds violate dual objects including social insurance funds.Ownership and social insurance order,while the subject of the crime of fraud is single,with only ownership of public and private property.From the perspective of comparative law,in developed countries and regions such as Germany,the United Kingdom,and the United States,special crimes of social insurance fund fraud are established in the Criminal Law,which China can learn from.Compared with other criminal acts,fraudulent acts of social insurance funds are more complicated,and the question of which crime is more appropriate is bound to arise.The crime of social insurance fund fraud is most easily confused with general fraud,insurance fraud,contract fraud,and embezzlement.Therefore,first,it is the primary task to clarify the constituent elements of the crime of social insurance fund fraud,including the subjective elements,behaviors,objects,results,and subjective elements of crime,and to investigate the crimes and joint crimes of social insurance fund fraud units.Second,in addition to the need to clearly presume conditions and behaviors,there is also an indispensable element of legal consequences.For the crime of social insurance fund fraud,the setting of conviction and sentencing can be clarified by comparison with the crime of fraud and insurance fraud.In addition,in the application of the crime of social insurance fund fraud,it is inevitable that competition and cooperation will occur.For example,when social insurance is entrusted to provide professional services,such as designated medical institutions entrusted to provide medical services in basic medical insurance,fraudulent social insurance funds for illegally obtaining social insurance funds can easily lead to contract fraud and social insurance fund fraud.Appeared together.In order to defraud social insurance funds and forge false information in order to defraud social insurance funds,social insurance agencies and their staff are prone to the competition between social insurance fund fraud and embezzlement or corruption.How to apply and punish specifically should be distinguished by comparing the constituent elements of different crimes.