Abstract: The current application of the crime of identity theft in judicial practice is limited due to the limitations and one-sidedness in the understanding and application of the provisions. Therefore, it is particularly necessary to discuss this offense at the level of doctrine of criminal law. The protected interests of the crime of identity theft are social fairness and the personal development rights of citizens. Misappropriation refers to the act of the perpetrator unlawfully using the identity of the person being replaced against their will. Impersonation is the act of borrowing the identity of the person being replaced with their consent. The identity that the perpetrator misappropriates or impersonates refers to the membership qualification of the person being replaced in the distribution of benefits. Identity theft is a continuous act. Therefore, it falls under the category of a continuing offense, and the statute of limitations for prosecution of this offense should be calculated from the time when the perpetrator’s identity theft act becomes known to the public.