The subjects of commercial bribery can be divided into several groups,such as the person who gives money or property to others and the person who accepts another person’s money or property,state functionary person and non-state functionary person,the person and the unit.Criminal responsibility is borne according to the subject status and authorized strength.As to the same action,the state functionary person and state body would bear much more heavy criminal responsibility than those who are not state functionary person or state body.To those which do not work in state-owned units,even if they accept another person’s much money or property,they will not be regarded as crimes,which is extremely unfavorable to punish commercial crime participated by persons in the units.