The subject of this crime is the general subject, that is, any natural person who has reached the age of criminal responsibility and has the ability of criminal responsibility can constitute this crime. According to the provisions of Article 23l of the Criminal Law, if a unit commits the crime of contract fraud, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished according to law, and the unit may also become the subject of this crime. This crime occurs during the signing and performance of the contract, and the subject is one of the parties to the contract, whether it is a natural person or a legal person, it can be the subject of the crime of contract fraud.

(2) Subjective elements of crime

It can only be intentional and has the purpose of illegally occupying public and private property.

If the actor has no intention of fraud subjectively, but the contract cannot be performed or the debts owed cannot be repaid due to various objective reasons, it cannot be considered as contract fraud. . Subjectively, the purpose of the actor's illegal possession includes not only the actor's own possession of illegal income, but also the intention of the unit or the third party to occupy illegal income.

The intentional time of fraud can be the initial time of the perpetrator's behavior, or it can occur in the process of other legal acts. For example, after signing the contract, that is, at the beginning of signing the contract, the actor did not deliberately defraud the other party of money. However, after the signing of the contract, due to various reasons such as supply, sales and market changes, the contract could not be fulfilled, resulting in the intention of fraud. The actor has the ability to return the other party's money but is unwilling to return it, and then deceives the other party by fictional facts or concealing the truth, so as to achieve the purpose of embezzling the other party's money.

(3) the object of crime

The object of this crime is a complex object, that is, it not only violates the property ownership of the contract counterpart, but also violates the market order. The object of this crime is extremely complicated, which not only infringes on the property ownership of the contract counterpart, but also infringes on the market order. The crime of contract fraud refers to the fact that the actor uses fraudulent means to conceal the truth and defraud the other party's property during the signing and performance of the contract, which directly destroys the country's economic management system and seriously disrupts the country's market management order. Infringed on the national contract management system, the honest and trustworthy market economic order and the property ownership of the parties to the contract. Therefore, contract fraud has done great harm to the trading order and competition order in the socialist market.

(4) the objective elements of crime

Objectively, this crime is manifested in fabricating facts, concealing the truth and defrauding the other party's property in the process of signing and performing the contract, and the amount is relatively large. For the act of signing a contract to defraud property, the key is to find out whether the actor has the ability to actually perform the contract. That is to say, knowing that he has no ability or guarantee to actually perform the contract, the actor deliberately creates illusion to make the person signing the contract have illusion, and "voluntarily" signs the contract with the swindler, so as to achieve the purpose of defrauding property. This is the main objective feature of using contracts to commit fraud. Specifically, it includes the following contents:

1. The actor simply does not have the actual ability to perform the contract. Whether the actor has the actual ability to perform the contract should be determined according to the actor's credit standing or the supply of goods at the time of signing the contract. It is necessary to distinguish between two situations: one is that the actor had an offer or contract to buy the same subject matter with others before signing the contract, but after signing the contract, the latter contract could not be fulfilled because of the original party's breach of contract, which can be regarded as having certain contract performance ability; The other is that the actor has no ability to perform the contract at all, and only after signing the contract does he sign a sales contract with the third party with the same content, but he has not actually performed it. In this case, it cannot be considered that the actor has the ability to perform the contract. If we don't look at the actual performance ability at the time of signing the contract, it is easy for criminals to get away with it only by their performance after signing the contract. Of course, we should also pay attention to distinguish the ability to completely fail to perform the contract and partially perform the contract. Only those who have no ability to perform the contract at all can be punished as fraud.

2. Take deception as an example. Deception is mostly an act, not a simple inaction. Deception means that the actor fabricates facts or conceals the truth. Fictitious fact refers to the fact that the actor fabricates non-existent facts to defraud the victim's trust. Its main manifestations are: pretending to be a necessary identity to conclude a contract; Stealing, defrauding, forging or altering legal documents and documents necessary for signing contracts, creating the illusion of legal identity and performance ability; Fiction of non-existent basic facts; Fictitious non-existent contract object; Wait a minute. Concealing the truth means that the actor conceals the objective basic facts from the victim, which are mainly manifested as follows: concealing the fact that he is actually impossible to perform the contract and concealing his criminal intention of not performing the contract; Conceal other facts in the contract that you are obliged to tell the other party.

3. Make the person who signed the contract have a wrong understanding. This misunderstanding refers to the misunderstanding of the facts that can lead to property disposal, rather than the misunderstanding of all the facts of the case by the deceived. In the crime of contract fraud, the deceived person's misunderstanding is caused by the deceived person's cheating behavior, and the deception in time sequence is the reason for the deceived person's misunderstanding. The deceived person has a wrong understanding, which is the result of deception. If others misunderstand it first, the actor can only deal with it as a civil dispute and not as a crime of fraud. If the actor adopts deception, others also have mistakes in understanding, and the property is divided wrongly based on this misunderstanding, but there is no causal connection between deception and misunderstanding, so it cannot be punished as contract fraud.

4. The deceived person voluntarily signs a contract with the actor and performs the contractual obligations, and delivers the property or the actor (or a third person) directly illegally occupies the property delivered by others due to performance.