The crime of insurance fraud is objectively manifested as follows:
 1. An applicant defrauds insurance money by deliberately fabricating the subject matter of the insurance.
 2. The applicant, the insured or the beneficiary defrauded the insurance money by fabricating false reasons for the occurrence of the insured accident or exaggerating the extent of the loss.
 3. The applicant, the insured or the beneficiary defrauded the insurance money by fabricating the insurance accident that did not occur.
 4. The applicant and the insured defraud the insurance money by deliberately causing an insured accident that causes property loss.
 [Legal Basis]
 Article 198 of the Criminal Law, anyone who commits insurance fraud under any of the following circumstances, if the amount involved is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also be fined not less than 10000 yuan but not more than 100000 yuan;
 If the amount is huge or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than 10 years and shall also be fined not less than 20000 yuan but not more than 200000 yuan;
 If the amount is especially huge or if there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years and shall also be fined not less than 20000 yuan but not more than 200000 yuan or be sentenced to confiscation of property:
 （1） An applicant deliberately fabricates the subject matter of the insurance and defrauds insurance money;
 （2） An applicant, an insured or a beneficiary defrauds insurance money by fabricating false reasons for the occurrence of an insured accident or exaggerating the extent of losses;
 （3） An applicant, an insured or a beneficiary defrauds insurance money by fabricating an insurance accident that has not occurred;
 （4） An applicant or an insured defrauds insurance money by deliberately causing an insured event that causes property loss;
 （5） An applicant or a beneficiary defrauds insurance money by deliberately causing the death, disability or disease of the insured.
 Whoever commits any of the acts listed in sub paragraphs (4) and (5) of the preceding paragraph, which simultaneously constitute other crimes, shall be punished in accordance with the provisions on combined punishment for several crimes.
 If a unit commits the crime mentioned in the first paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than 10 years; If the amount is especially huge or if there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years.
 Where an appraiser, witness or property appraiser of an insurance accident intentionally provides false supporting documents to provide conditions for others to defraud, he shall be regarded as an accomplice in insurance fraud and punished.