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最高检明确:贪污社保基金将从重处罚

2017-08-31 06:30:41   中国经济网

经济日报北京8月30日讯 记者李万祥报道:社会保险基金刑法保护力度正在加大。日前,最高人民检察院明确,贪污养老、医疗等社会保险基金,适用《最高人民法院、最高人民检察院关于办理贪污贿赂刑事案件适用法律若干问题的解释》(下称《解释》),将按规定从重处罚

近年来,在养老、医疗等社会保险基金筹集、使用、管理运营等过程中,个别国家工作人员利用职权实施侵吞、窃取、骗取社会保险基金的犯罪时有发生。社会保险法明确规定,社会保险基金专款专用,任何组织和个人不得侵占或者挪用。

2016年4月,“两高”共同制发的《解释》将“贪污救灾、抢险、防汛、优抚、扶贫、移民、救济、防疫、社会捐助等特定款物”作为贪污罪从重处罚情节之一。《解释》施行之后,一些地方检察机关办案人员对社会保险基金是否属于“特定款物”存在不同认识。如,甘肃省检察院就“养老保险金、新农合基金”等社会保险基金能否认定为《解释》中规定的“特定款物”向最高检法律政策研究室请示法律适用意见。

对此,最高检作出明确,养老、医疗、工伤、失业、生育等社会保险基金可以认定为《解释》规定的“特定款物”。根据刑法和有关司法解释规定,贪污罪和挪用公款罪中“特定款物”的范围有所不同,实践中应注意区分,依法适用。

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