The crime of forging or altering financial instruments refers to the act of forging or altering bills of exchange, promissory notes, checks, entrusted receipts, remittance vouchers, bank deposit vouchers and other bank settlement vouchers, forging or altering letters of credit or accompanying documents and vouchers, and forging credit cards.
First, the object of forging or altering financial bills is the normal order of financial activities;
Second, the objective manifestation of this crime is:
1. Forge or alter promissory notes, checks and drafts;
2. Forge or alter other bank settlement vouchers such as entrusted collection vouchers, remittance vouchers and bank deposit vouchers;
3. Forged or altered letters of credit or additional documents.
Third, the subject of this crime is the general subject, that is, all natural persons and units who have reached the age of criminal responsibility and have criminal responsibility ability can become the subject of this crime;
Four, the subjective aspect of this crime is intentional, that is, the actor knows that his behavior is forging or altering financial tickets, and hopes that this result will happen intentionally, and negligence does not constitute this crime.
This crime is objectively manifested as the act of forging or altering various financial bills. The so-called forgery of financial tickets refers to the act of making financial tickets without authorization in the name of a fake or fictional person who has no right to make financial tickets; The so-called alteration of financial bills is the act of changing the contents of other people's valid financial bills without authorization. The result of forging or altering financial bills is to produce "fake financial bills", but the forgery is complete, the alteration is based on real financial bills, and the altered financial bills do not completely deny the original effective components. Therefore, relatively speaking, forging financial tickets is more harmful than altering financial tickets, and the former may cause greater losses to the victims.
Objectively, this crime can be constituted by the following acts:
1. Forge or alter bills of exchange, promissory notes and checks. The so-called forgery refers to the illegal manufacture of bills of exchange, promissory notes and checks by means of printing, copying, rubbing and painting, imitating the form, pattern, color and format of real bills of exchange, promissory notes and checks. The so-called alteration refers to the behavior of the actor who illegally changes the main contents of the bill by splicing, repairing, covering up and altering it on the basis of real bills of exchange, promissory notes and checks or on the basis of real bills. For example, change the name of the drawer, the name of the holder, the amount, the validity period and so on. The so-called bill refers to the bill issued by the drawee, which entrusts the drawee to unconditionally pay a certain amount to the payee or holder at sight or on a specified date. Bills can be divided into bank bills and commercial bills. The so-called promissory note refers to a bill issued by the drawer, which promises to unconditionally pay a certain amount to the payee or the holder at sight. The promissory note here only refers to the cashier's check. The so-called cheque refers to the bill issued by the drawer, which entrusts banks or other financial institutions to handle cheque deposit business and unconditionally pays a certain amount to the payee or the holder at sight.
2. Forge or alter other bank settlement vouchers such as entrusted collection vouchers, remittance vouchers and bank deposit vouchers. The so-called forgery refers to the illegal printing of other bank settlement vouchers such as entrusted collection vouchers, remittance vouchers and bank deposit slips without the approval of the relevant competent departments of the state. The so-called alteration refers to the behavior of the actor who illegally changes the main contents of the bank settlement voucher on the basis of the real and legal bank settlement voucher or with the real bank settlement voucher as the basic material through editing, mining and alteration. The so-called entrusted collection voucher refers to the voucher and voucher that can be returned by mail or wire transfer when the payee entrusts the bank to collect money from the payer. The so-called remittance voucher refers to the credentials and vouchers filled in when the remitter entrusts the bank to remit the money to the foreign payee. The so-called bank deposit certificate means that the depositor deposits the money into an account opened by the bank, and the bank issues a deposit certificate containing the account name, account number, deposit amount, deposit term, deposit date, maturity date and interest rate.
3. Forged or altered letters of credit or accompanying documents and documents. The so-called forgery refers to the behavior that the actor imitates the mode and content of the letter of credit by describing, copying and printing, making a fake letter of credit, or opening a fake letter of credit in the name of fabricating or fraudulently using a financial institution. Forged letters of credit are mainly forged by the actor by fabricating a false bank to open a letter of credit or issuing a false letter of credit in the name of an influential bank. The so-called alteration refers to the behavior of the actor to change the contents and main terms of the original letter of credit on the basis of the original letter of credit by altering, cutting and pasting, digging and filling, etc., so as to make it a false letter of credit. Forging or altering attached documents refers to the act of forging or altering documents such as bills of lading that must be attached with letters of credit when using letters of credit. The so-called letter of credit refers to the certificate issued by the issuing bank to the beneficiary at the request of the applicant as the importer, which can guarantee that the issuing bank or the paying bank will pay the agreed amount after meeting the agreed conditions. The so-called attached documents mainly include transport documents, commercial invoices, insurance documents and so on. Transport documents refer to documents that show that the carrier has loaded or shipped goods or is subject to supervision, including ocean bills of lading, air waybills, railway waybills, etc. Insurance documents are documents about cargo transportation insurance. Because of the long transportation time and long distance in international trade, in order to avoid the loss caused by long-distance transportation or in case of accidents, most people who have insurance interests in the goods take the method of insuring the goods to transfer the losses caused by it. Commercial invoice is the general list of goods prices issued by the seller to the buyer. In the commercial invoice, the seller should describe the transaction objectively and comprehensively, because the commercial invoice is not only the proof of the seller's performance of the contract, but also the basis for the customs to implement the import and export management of goods and the basis for the buyer to accept the goods. In addition to the above documents, other documents, such as consular invoices, customs invoices, export licenses, certificates of origin, etc. When using a letter of credit, a letter of credit is sometimes needed.
4. Forged credit cards. The behavior of forging credit cards is mainly manifested in two situations. First, illegally manufacturing credit cards, that is, imitating the texture, pattern, version, pattern and magnetic stripe password of credit cards; First, it is forged on the basis of the real card, that is, the credit card itself is legally manufactured, but it has not been issued to users by banks or credit card issuers, that is, the user's account number or name is not printed on the surface of the credit card, and some information such as password is not entered on the magnetic stripe, which makes the actor "process" this blank credit card again, making it look like a credit card issued to users. The so-called credit card refers to the credit certificate issued by banks or credit card companies to users for purchasing goods, obtaining services or withdrawing cash.
Legal basis:
Article 177 of the Criminal Law of People's Republic of China (PRC), whoever forges or alters financial tickets under any of the following circumstances shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property:
(1) Forging or altering bills of exchange, promissory notes and cheques;
(2) Forging or altering other bank settlement vouchers such as entrusted collection vouchers, remittance vouchers and bank deposit vouchers;
(3) Forging or altering letters of credit or accompanying documents and documents;
(4) Forged credit cards.
If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.