Abstract: Crimes of fuel gas embezzlement are of some complex nature different from other crimes of theft.In judicatory practice，conviction of such crimes should depend not only on whether the conduct constitutes a crime but on whether it constitutes a crime of theft or one damaging combustible and explosive facilities or both.Where a unit commits the crime，criminal responsibility shall be affixed to the persons who are directly in charge and the other persons who are directly responsible for the crime.Providers of fuel gas stealing equipment should not be convicted if they do not know the equipment will be used to commit a crime，but if they do they should be convicted of complicity.The amount of fuel gas stolen should be calculated according to different measures used.As for those who imperils public security or which are highly likely to imperil public security，they should be convicted crime of damaging combustible and explosive facilities.

Key words: crimes relating to fuel gas embezzlement, crime of theft, crime of damaging combustible and explosive facilities, law application, amount of crime