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中越泰贪污罪立法在罪名、体系归属、犯罪主体、法定刑等方面各具特色。建议通过限缩我国大陆贪污罪范围并代之以公职人员、取消贪污罪免予刑事处罚的规定、增设资格刑等完善我国大陆贪污罪立法,以真正体现从严治吏。
The Sino Vietnamese Vietnamese embezzlement legislation has its own characteristics in terms of guilt, system ownership, criminal subject, legal punishment and so on. It is suggested to improve the legislation on corruption in mainland China by limiting the scope of crimes of corruption in mainland China and replacing them with public officials with a view to abolishing the criminal punishment for the crime of embezzlement.