The crime of accepting bribes refers to the act of state functionaries taking advantage of their positions to ask for other people's property, or illegally accepting other people's property to seek benefits for others. The crime of accepting bribes violates the integrity of the position of state functionaries and the ownership of public and private property. The crime of accepting bribes seriously affects the normal work of state organs, damages the image and reputation of state organs, and infringes on certain property relations. The crime of accepting bribes is subjective and intentional, with the purpose of illegally possessing public and private property. Objectively, it is manifested as taking advantage of his position to ask for other people's property, or illegally accepting other people's property to seek benefits for others.

Article 385

State functionaries who take advantage of their positions to extort other people's property, or illegally accept other people's property and seek benefits for others, are guilty of accepting bribes.

The second paragraph stipulates: "Any state functionary who, in economic exchanges, violates state regulations and accepts kickbacks and service fees in various names and owns them by himself shall be punished as the crime of accepting bribes."

Article 386 Whoever commits the 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.

Article 383 Whoever commits the crime of corruption shall be punished in accordance with the following provisions according to the seriousness of the case: (1) An individual who embezzles more than 100,000 yuan shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and his property may also be confiscated; If the circumstances are especially serious, he shall be sentenced to death and his property shall be confiscated.

(2) Individuals who embezzle more than 50,000 yuan but less than 100,000 yuan shall be sentenced to fixed-term imprisonment of more than five years and may also have their property confiscated; If the circumstances are especially serious, he shall be sentenced to life imprisonment and confiscation of property.

(3) Individuals who embezzle more than 5,000 yuan but less than 50,000 yuan shall be sentenced to fixed-term imprisonment of not less than one year but not more than seven years; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than seven years but not more than ten years. If an individual embezzles more than 5,000 yuan but less than 10,000 yuan and repents after committing a crime and actively returns the stolen goods, the criminal punishment may be mitigated or exempted, and the unit to which he belongs or the competent authority at a higher level shall give him administrative sanctions.

(4) If the amount of personal corruption is less than 5,000 yuan, if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than two years or criminal detention; If the circumstances are relatively minor, administrative sanctions shall be given at the discretion of the unit to which they belong or the competent authority at a higher level. If repeated corruption is not handled, it shall be punished according to the accumulated amount of corruption.