侵占是指以非法占有为目的,将他人的交给自己保管的财物、遗忘物或者埋藏物非法占为己有,数额较大,拒不交还的行为。诈骗是是指以非法占有为目的,用虚构事实或者隐瞒真相的方法,骗取数额较大的公私财物的行为。二者的相同点是都以占有财务为目的,区别在于出发点不同,财务因何而来,是否实施诈骗行为是区分的关键。因受骗而将财物交他人的是诈骗;因基于委托、信任等原由完全自愿地将财物交与他人,并非受欺骗所致,随后他人拒不返还的是侵占。
《刑法" target="_blank" class="a-link" style="color: rgb(17, 183, 144) !important; text-decoration: none; font-family: Arial, "Microsoft Yahei", sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);">刑法》第二百七十条 【侵占罪】将代为保管的他人财物非法占为己有,数额较大,拒不退还的,处二年以下有期徒刑" target="_blank" class="a-link" style="color: rgb(17, 183, 144) !important; text-decoration: none; font-family: Arial, "Microsoft Yahei", sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);">有期徒刑、拘役" target="_blank" class="a-link" style="color: rgb(17, 183, 144) !important; text-decoration: none; font-family: Arial, "Microsoft Yahei", sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);">拘役或者罚金" target="_blank" class="a-link" style="color: rgb(17, 183, 144) !important; text-decoration: none; font-family: Arial, "Microsoft Yahei", sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);">罚金;数额巨大或者有其他严重情节的,处二年以上五年以下有期徒刑,并处罚金。
《刑法》第二百六十六条 【诈骗罪】诈骗公私财物,数额较大的,处三年以下有期徒刑、拘役或者管制" target="_blank" class="a-link" style="color: rgb(17, 183, 144) !important; text-decoration: none; font-family: Arial, "Microsoft Yahei", sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);">管制,并处或者单处罚金;数额巨大或者有其他严重情节的,处三年以上十年以下有期徒刑,并处罚金;数额特别巨大或者有其他特别严重情节的,处十年以上有期徒刑或者徒刑" target="_blank" class="a-link" style="color: rgb(17, 183, 144) !important; text-decoration: none; font-family: Arial, "Microsoft Yahei", sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);">无期徒刑,并处罚金或者没收财产" target="_blank" class="a-link" style="color: rgb(17, 183, 144) !important; text-decoration: none; font-family: Arial, "Microsoft Yahei", sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);">没收财产。本法另有规定的,依照规定。