On May 26, 2021, the leading group of the Inner Mongolia Party Committee and government's special rectification work for irregularities and violations in the field of coal resources summarized the concentrated investigation of coal-related corruption cases. Coal-related corruption backtracked for 20 years, and over the past year the region's discipline inspection and supervision organs have accepted nearly 4,000 cases involving coal-related issues, arrested nearly 1,000 people involved in coal-related criminal offenses, and recovered more than 40 billion yuan of accumulated losses. This special action, focusing on the rectification of illegal and unlawful access to coal resources, selling coal resources, illegal and unlawful allocation of coal resources, in the process of investigating and dealing with official corruption in the illegal mining behavior is frequently exposed, and then dig out the coal enterprises tax evasion, false opening cases, coal enterprises involved in tax criminal risk by implication and the full eruption. In the criminal circle of "corruption - illegal mining - tax evasion - false opening", how to prevent, control and cope with the tax-related criminal risk of coal enterprises? How to prevent, control and cope with the risk? This article will put forward relevant suggestions for coal enterprises' reference.

I.Inner Mongolia coal-related corruption back 20 years, illegal mining, tax evasion, false billing cases highlighted

Inner Mongolia Autonomous Region is the country's largest coal production province, some enterprises under the "guise" of fire zone management illegal access to coal resources, mining. As a result, a large number of illegal and criminal problems have emerged in the coal industry while it is developing at a high speed. Over the past year, Inner Mongolia, in accordance with the requirements of the Central Commission for Discipline Inspection of the State Supervisory Commission deployment, to carry out special rectification of coal resources in the field of violations of the law, on the coal corruption back 20 years. The main investigation and punishment lies in four aspects: first, illegal and unlawful acquisition and resale of coal resources, second, illegal and unlawful allocation of coal resources, third, coal-related corruption seriously pollutes the political ecology, and fourth, the proliferation and spread of problems in the field of coal resources.

The evening of May 26, 2021, the special rectification of the Office of Supervisory Responsibility, Inner Mongolia Discipline Inspection Commission Policy and Laws Research Office, deputy director of Liu Zhanbo scheduling after the special working groups, allied municipal discipline inspection committees and supervision committees and relevant stationed discipline inspection and supervision group work, to get out of the new data: the region's disciplinary inspection and supervision organs to accept a total of 3,982 clues related to the issue of coal, filed 700 cases of 987 people, of which the Office of the Bureau of 62, the county-level 227 people, 14 cadres to take the initiative to investigate the issue of corruption in the field of coal resources. 227 people, 14 cadres took the initiative to surrender ...... by combing Inner Mongolia coal-related areas of irregularities and violations of the law, some with fake projects, fake investment in empty gloves; some illegal over-allocation of coal, resulting in a serious loss of state-owned assets; a large number of local governments to transfer the mining rights of state-owned enterprises at a low price, and even in the name of reform, investment in the name of the hand, etc.. For example, in the name of the implementation of fire suppression projects, in the region involved in the massive illegal mining of coal resources and sold for profit. It was determined that Zhong Sen illegally mined more than 340,000 tons of coal resources, causing a total loss of 93.49 million yuan in state assets. Finally, Zhang Moujun was sentenced to 12 years. There are also Hao Moufa use of authority for personal gain case. 2000 years, Inner Mongolia coal economy into a period of rapid development, Hao Moufa successively served as a coal exploration group company subordinate 231 team, 109 team geology captain, so that the financial staff through false "drilling construction to farmers and herdsmen in the woodland occupation of land compensation" "Field construction in the rental of office space" costs, fictitious amount of work arbitrage project, false invoicing arbitrage funds, etc., will arbitrage funds, the establishment of off-the-books accounts, used to pay for food and drink, treats, gifts, bonuses and other costs can not be normal reimbursement. The current special rectification of irregularities and violations in the field of coal resources in Inner Mongolia has prompted a further outbreak of the risk of criminal liability for illegal mining, false invoicing and tax evasion in coal-related corruption cases.

II. Status of criminal-related cases in the field of coal in Inner Mongolia in recent years

According to WKI's advanced search tool and relevant public information, in 2021, there were 1,123 adjudication documents on criminal cases in Inner Mongolia in the field of coal, 85 cases related to the crime of jeopardizing tax collection and management, 71 cases related to the crime of fraudulent opening, 37 cases related to the crime of illegal mining, and 7 cases related to the crime of tax evasion. Note: Limited by the degree of publicity and publication time of the adjudication documents, the data in this article will have some errors with the actual trial completion.

The number of criminal cases related to coal resource-rich alliance cities is obviously ahead of the others, accounting for more than 50% of the number of cases in the whole range of the autonomous region, and coal resource-rich Ordos is the high incidence area of criminal cases related to coal resources, accounting for more than one-third of the cases in the whole range of the autonomous region. Therefore, it is also the key area for this special rectification work of illegal and irregular problems in the field of coal resources.

Through 1,123 criminal judgments, the top ten offenses involving the number of criminal cases are sorted out as follows:

False VAT invoices in tax-related criminal cases in the field of coal resources is a high-frequency case, and illegal mining crimes and illegal occupation of agricultural land are high-frequency crimes in coal-related corruption issues.

III. High incidence of tax-related crimes in the field of coal and causal factors

The scope and categorization of crimes involving criminal offenses in the field of coal resources is the core issue in carrying out the research on criminal offenses involving criminal offenses in the field of coal resources. From the legal search results, the main tax-related criminal offenses in the field of coal resources are false invoicing of value-added tax, illegal occupation of agricultural land, illegal mining, and tax evasion.

(I) The crime of false invoicing of VAT special-purpose invoices

Laws and regulations: 205 articles of the Criminal Law, 71 cases.

Involved Criminal Causes: According to the results of this search for criminal cases in the field of coal in Inner Mongolia, cases of false invoicing involving coal in Inner Mongolia have gradually come to the fore in recent years, with the number of cases standing at 71. Due to the emergence of a large number of illegal and irregular mining behavior in Inner Mongolia, resulting in the loss of state-owned resources such as coal, and illegal mining of coal resources by coal enterprises, they are unable to obtain normal coal input invoices, so they allow others to falsely issue VAT special invoices or general invoices for themselves, which triggers the risk of false invoicing criminal liability of the enterprises.

(II) Crime of illegally occupying agricultural land

Overall situation: 342 articles of criminal law, 65 cases.

Causes: Coal companies, enterprises or individuals illegally occupied agricultural land in violation of land management regulations, changed the use of the occupied land in large quantities, and caused massive destruction of agricultural land. A large number of coal companies and enterprises illegally occupy agricultural land for their own profit without paying the cultivated land occupation tax, which in turn leads to the loss of national tax on cultivated land resources, and may trigger the risk of criminal liability for tax evasion by enterprises.

(III) Illegal Mining Offenses

Laws and regulations: Article 343 of the Criminal Law, 37 cases.

Causes: The coal company, enterprise or individual commits illegal mining without obtaining a mining license, overstepping the boundary or knowing that the mining license has expired. A coal company, enterprise or individual carries out illegal mining without obtaining a mining license, cross-border mining or knowing that the mining license has expired. Illegal mining includes four situations: the act of mining without a license, unauthorized mining in unapproved mining areas, unauthorized mining of protected minerals, unauthorized mining of specific types of minerals for which the state has stipulated the implementation of protective mining, and unauthorized mining of specific types of minerals for which the state has stipulated the implementation of protective mining. After illegal mining, coal enterprises will sell the acquired coal resources, which will involve off-the-books sales and no tax declaration, which will trigger the risk of criminal liability for tax evasion; or fictitious transactions for the purchase of coal, or the use of shell companies to falsely develop invoices as input credits, which will trigger the risk of criminal liability for false invoicing.

(IV) Tax evasion offense

Overall situation: Article 201 of the Criminal Law, number of cases 7.

Involved criminal inducement: the perpetrator adopts deception and concealment means to make false tax declaration to avoid paying tax; adopts non-declaration or under-declaration of the coal sold to evade the tax payable. Illegal and irregular mining of coal resources and false tax declaration by means of deception and concealment objectively caused the loss of national taxes and triggered the risk of criminal liability for tax evasion.

IV. Risks of tax evasion and false invoicing criminal liability arising from illegal mining practices

(i) Typical case: mega illegal mining and false invoicing case

Brief description of the case: from January 2016 to February 2018, the defendant unit Chongqing Shuguang Environmental Protection Engineering Company Limited (hereinafter referred to as Shuguang Company) owned and leased sand mining ship in the absence of a sand mining license, underwater activities above the water license, by the defendant FuMou, LinMou decision and organization of gravel mining ship successively in the Yangtze River FengDu section of the JiangMiaoMao, XiaoFoXi, corset moraine, NanZhuBa waters in the absence of a license Under the exploitation of sand and gravel 7.59 million tons, valued at more than 124 million yuan. During this period, Shuguang Company or its sand mining vessels were administratively penalized several times by Chongqing Fengdu Marine Office, Fengdu County Water Affairs Bureau, and Fengdu County Fisheries and Fisheries Supervision and Ship Inspection Station.Since May 2018, Fu Mou, Wu Mou, Xie Mou, Qin Mou, and Huang Mou conspired to set up more than ten shell companies to issue VAT ordinary invoices for the defendants Chongqing Pinxin Building Materials Co. (hereinafter referred to as Jiangdu Company) to issue VAT ordinary invoices and evade tax by inflating expenses and lowering profits.From May 2018 to May 2019, six shell companies issued 262 sets of VAT ordinary invoices for Pinxin Company under the names of sales service fees, technical consulting fees, etc., with an amount of more than 24,620,000 yuan of false invoices; and three shell companies issued 67 sets of VAT ordinary invoices for Jiangdu Company, with an amount of more than 6,230,000 yuan of false invoices. Wu Mou Department of Shuguang company, Jiangdu company financial management personnel. 2019 early, Wu Mou invited Mao Mou and others have twice Shuguang company and Jiangdu company amounted to hundreds of millions of yuan to record the real business situation of the "internal account" accounting vouchers, accounting books burned. Ltd., Chongqing Pinxin Building Materials Co., Ltd., Chongqing Jiangdu Building Materials Co., Ltd., the actual controller, the actual controller to take advantage of the position for their own interests, so there is a correlation between the three companies.

Court opinion: the defendant Shuguang company in violation of the provisions of the mineral resources law, in the fengdu section of the Yangtze river ginger young hair, small Buddha creek, corset moraine, nanzhu dam waters without obtaining a sand mining license to mine river sand and gravel, the value of minerals amounted to more than 120 million yuan, the plot is particularly serious, its behavior constitutes illegal mining crime. Fu Mou, Lin Mou as Shuguang Company's directly responsible for the competent personnel, their behavior constitutes illegal mining crimes. Defendant Wu Mou intentionally destroyed accounting certificates and accounting books that should be kept in accordance with the law, the circumstances were serious, and his behavior constituted the crime of intentionally destroying accounting certificates and accounting books. The Defendants, Pinxin Company and Jiangdu Company, violated the national invoice management regulations and falsely issued VAT invoices for the purpose of fraudulently obtaining invoices other than those for export tax rebates and tax deductions, of which the circumstances of Jiangdu Company were serious, and the circumstances of Pinxin Company were particularly serious, and their acts constituted the crime of falsely issuing invoices. Fu Mou, as the directly responsible officer in charge of Pinsent Company and Jiangdu Company, Wu Mou and Qin Mou, as the other directly responsible officers of Jiangdu Company and Pinsent Company, and Xie Mou and Huang Mou, as the other directly responsible officers of Pinsent Company, the circumstances of the false invoicing were particularly serious and constituted the crime of false invoicing.

Judgment results: three defendant units committed the crime of illegal mining, false invoicing, were sentenced to fines ranging from 30 million yuan to 500,000 yuan, recovered illegal proceeds of more than 120 million yuan, confiscated sand and gravel quarrying project ship; six defendants committed the crime of illegal mining, false invoicing, and intentionally destroying accounting certificates and accounting books, were sentenced to imprisonment ranging from seven years to ten months, and sentenced to 2.5 million yuan to 20,000 yuan The fines ranged from 2.5 million to 20,000 RMB.

Huatax Analysis: This case involved illegal sand mining of 7.59 million tons and the amount involved was as high as 120 million yuan! Fu Mou and Wu Mou of Shuguang Company utilized shell companies to issue false invoices for Pinxin Company and Jiangdu Company, and evaded taxes by inflating expenses and lowering profits. Both Pinxin Company and Jiangdu Company belong to the building materials company, and their business scope includes sand and gravel and other materials. Meanwhile, Fu was the actual controller of Shuguang Company, Pinsin Company and Jiangdu Company. Due to the Shuguang company illegal mining sand and gravel, so FuMou through PinXin company and JiangDu company to sell illegal mining obtained sand and gravel resources, these two companies belong to the trading enterprise, need to find a third party invoicing. Therefore, Fu Mou set up a shell company, fictitious goods transactions with its controlled Pinxin Company and Jiangdu Company and issue invoices, used to increase the expenditure costs of the two trading enterprises, in order to reduce the profit of the whole enterprise, and thus reduce the tax burden, in fact, caused the loss of national tax.

In this case, the enterprise involved in the case is prone to illegal mining behavior due to the illegal acquisition of sand and gravel mineral resources, which exposes the enterprise to the risk of criminal liability for tax evasion and false opening, and is also prone to be investigated by the tax authorities and transferred to the public security authorities, so the awareness of tax compliance is very important in the operation of the enterprise.

(II) Risk of criminal liability for tax evasion caused by illegal mining behavior

In the above case, the enterprise involved in illegal mining, there are tax evasion by inflating expenditure to reduce profit, intentionally destroying accounting certificates and accounting books, but it has not been pursued for the criminal responsibility of tax evasion, because the perpetrator accepts the administrative penalty is a necessary condition for exemption from criminal penalty, and the taxpayer will not be pursued for criminal responsibility if he pays the tax due, pays the late payment fee or accepts the administrative penalty.

In practice there are a large number of illegal mining behavior in the coal industry, in order to solve the problem of selling illegally obtained coal, some coal enterprises will be privately mined coal sold without tickets, while the income is not accounted for, to avoid showing the excess from the books. In this case, the coal enterprises obtained income but did not show the income in the books, evading enterprise income tax, and sold VAT and resource taxable products without declaring them, evading VAT and surtax and resource tax.

Some coal enterprises make use of affiliated companies to sell mineral resources mined in violation of the law, set up shell companies to fictionalize the goods transactions with affiliated companies and issue invoices, thus increasing expenses and reducing profits and paying less enterprise income tax, which in fact results in the loss of national tax and constitutes the crime of tax evasion. For such tax evasion behavior of coal enterprises, the tax authorities should start the audit procedure to recover the tax, late payment and be punished, but in practice, there are some public security organs directly intervene in the case of suspected tax evasion to start the criminal procedure, resulting in the outbreak of criminal responsibility for tax evasion of coal enterprises.

(III) Illegal mining behavior triggering the risk of criminal liability for false accounting

After illegal mining in the above case, the enterprise involved in the case utilized a shell company to falsely issue ordinary VAT invoices in the name of sales service fee, technical consultation fee, etc., which triggered the risk of criminal liability for false invoicing of sand and gravel enterprises. Similar to sand and gravel enterprises, a large number of coal enterprises face the risk of criminal liability for false invoicing in the purchase and sale of coal resources in the illegal mining behavior. As illegal mining behavior cannot sell coal normally, in order to solve the problem of selling goods and avoiding coal backlog, some coal mines will sell and invoice to the outside world by relying on coal mines with remaining coal quotas or using shell companies. The phenomenon of "inconsistency between invoices and goods" may occur in both modes of operation, which is very likely to trigger the risk of false invoicing. In addition, in order to solve the problem of insufficient access to input invoices, some coal trading enterprises will often take the peer transfer "surplus tickets" means to solve the problem of high tax burden. The situation of "opening on behalf of goods" is more serious, and has become a high incidence of tax-related criminal risk.

V. the interpretation of the defense strategy of not recognizing tax evasion and false invoicing crimes

The irregular behavior of coal enterprises in the process of operation still exists all the time, which can easily lead to the risk of criminal liability for tax evasion and false opening, and we will analyze the main points of the defense of tax-related criminal cases of coal enterprises.

(I) The criminal responsibility of tax evasion of coal enterprises should be preceded by administrative penalty procedure.

For tax-related violations of taxpayers, if suspected of constituting a crime, the tax authorities should be transferred to the judicial authorities in accordance with the law, and penalties shall not be imposed in lieu of punishment. However, according to paragraph 4 of Article 201 of the Amendment (VII), the acceptance of administrative punishment by the perpetrator is a necessary condition for exemption from criminal punishment, so the administrative punishment procedure should be initiated first. If the tax authorities, in the course of inspection, find that the illegal behavior reaches the filing and prosecution standard of tax evasion, and transfer the suspected criminal clues and relevant evidence directly to the public security organs, the judicial organs cannot directly pursue the criminal responsibility of the perpetrator, and should be referred to the tax authorities to make a decision, and decide whether to pursue the criminal responsibility according to whether the perpetrator pays the tax, late payment fee and fine. If the perpetrator is a first-time offender, and after being pointed out by the tax authorities, he or she actively pays the tax and late fees, fulfills his or her tax obligations, and accepts the administrative penalty, he or she may no longer be held criminally liable as a crime.

According to this provision, if the administrative penalty procedure is not required to be initiated before the criminal judicial procedure is initiated, the perpetrator may not be able to meet the specific conditions for exemption from criminal punishment and be held criminally liable, which obviously deviates from the legislative intent of the Amendment (VII). The determination of the crime of tax evasion not only involves the amount of money, but also should determine the proportion of the evaded amount to the taxable amount. The determination of the amount of tax evasion and the tax payable involves different taxes, which need to be confirmed by personnel with professional tax inspection experience in order to accurately characterize the tax evasion. Therefore, for cases in which the public security authorities directly pursued criminal liability for tax evasion without administrative penalty procedures, coal enterprises should use Article 201(4) of the Criminal Law as a full defense.

(II) The handling of cases of false invoicing in the field of coal should correctly apply the constituent elements of subjective purpose and objective result.

1. with the real transaction in line with the invoicing behavior does not constitute the crime of false invoicing

"Truthful invoicing" behavior is with the development of the market economy, enterprises in the management of the new situation. In the coal and other bulk trade industry, individual suppliers sell coal and other goods; small construction teams set up by natural persons, purchasing gravel from individuals, etc., are faced with the problem of not being able to obtain VAT invoices, while coal enterprises, gravel enterprises and other enterprises need VAT invoices to be recorded in the accounts. At this time, the above individuals subjectively have no intent to cheat tax, and the social harm of false opening without goods is not comparable, and the blanket determination of false opening is not in line with the legislative intent, contrary to the principle of subjective and objective consistency.

The Research Office of the Supreme People's Court has issued the "Reply to the Opinion on How to Determine the Nature of the Behavior of Implementing Business Activities in the Name of the Relevant Company and Allowing the Relevant Company to Falsely Issue VAT Special Invoice for Itself" (Law Research [2015] No. 58), which states clearly in the second item, "The harm essence of the crime of false VAT invoicing lies in the fact that it is committed by means of the false VAT invoices. The harmful essence of the crime of invoicing lies in the fraudulent deduction of tax through the act of false invoicing. For the act of opening on behalf of a person with the existence of actual transactions, if the perpetrator subjectively does not have the intention of fraudulently deducting tax and objectively does not cause loss of the national value-added tax payment, it is not appropriate to deal with the crime of falsely opening value-added tax special invoices". Although the reply letter is not a judicial interpretation, it has an important guiding role in the trial practice. In the behavior of "truthful invoicing", the third party truthfully issues VAT special invoices to the invoiced party according to the transaction quantity and amount of both parties in the actual transaction, the invoicing party truthfully declares the VAT, the invoiced party obtains the rights and interests of offsetting according to the law, and the whole VAT offsetting chain is not cut off, and the invoiced party obtains the VAT special invoices for offsetting the input tax amount, and the crime of false invoicing will not cause loss of the state VAT amount. In essence, the offsetting of input tax amount by the invoiced party will not result in the loss of VAT payment of the state. Although "truthful opening" violates the invoice management system, it cannot be simply equated with false invoicing, and the behavior of "truthful opening" should not be recognized as the crime of false invoicing of VAT special invoices.

2. The part that does not exceed the actual transaction amount does not constitute the crime of false invoicing.

When dealing with the case of false invoicing, the case should be grasped as a whole to accurately distinguish the amount of real transaction and the amount of no real transaction. When the amount of no real transactions constitute a crime, attention should be paid to the difference between the responsibility. The first is to distinguish between the responsibility of the invoicing party and the invoiced party. The invoicing party constitutes false invoicing, the invoiced party does not necessarily constitute false invoicing, the responsibility of both should be accurately differentiated, the State Administration of Taxation Announcement No. 39 of 2014 also clarifies this point of view, for the same subject to obtain invoices, invoicing of the two behaviors should be evaluated separately for the different subjects to issue invoices, invoices, the behavior of obtaining invoices should also be evaluated separately. On the contrary, if the invoicing party constitutes a false invoicing, the invoiced party constitutes a false invoicing, will lead to the entire transaction chain of downstream enterprises all constitute a false invoicing of the serious consequences of such a presumption, not only violates the objective facts of the commercial behavior, but also will result in the confusion of the social and economic activities, resulting in criminal crackdown on the one-size-fits-all, expanding. Secondly, in the invoicing party, the invoiced party within, need to combine the role of the parties in the whole business, the status, distinguish each other should bear the primary and secondary responsibility.

3. dependent business does not constitute the crime of false invoicing

"Dependent business" refers to a business subject and another business subject to reach a dependency agreement, the dependent party in the name of the dependent party to engage in external business activities, the dependent party to provide qualifications, technology, management and other aspects of the service and regularly collect a certain amount of management fees to the dependent party's mode of operation.

According to the State Administration of Taxation Announcement No. 39 of 2014 and its official interpretation, the dependent party sells goods in the name of the dependent party, and at this time, the dependent party shall issue VAT invoices to the purchaser in its own name, and as long as the name, quantity and amount of the goods recorded in the invoices are consistent with the actual goods, the purchaser's invoicing behavior does not belong to the fraudulent issuance of VAT invoices. However, how to understand and recognize the dependency relationship in practice is difficult. We believe that, in line with the characteristics of temporary dependence, borrowing, independent accounting and other transaction behavior, even if the two parties have not signed a written agreement of dependence, etc., the objective existence of the dependence relationship should also be affirmed.

4. does not have the purpose of tax fraud, did not cause the consequences of VAT loss does not constitute the crime of false opening

The procuratorate's decision not to prosecute was made in strict compliance with the provisions of the Reply Letter to the Opinions of the Criminal Law Research Office of the Supreme People's Court on How to Determine the Nature of the Act of Carrying out Business Activities in the Name of a "Dependent" Company and Allowing the Company to Fraudulently Issue VAT Exclusive Invoices on Its Own Behalf (Law Research [2015] No. 58). The Reply Letter supplements and improves the crime of false VAT invoicing, clearly stating that the establishment of the crime of false VAT invoicing is based on the requisite conditions that the perpetrator has the subjective intent to fraudulently offset the tax, and objectively results in the loss of VAT tax. If there is evidence to prove that the perpetrator does not subjectively have the intention to cheat tax and objectively does not cause the consequence of loss of VAT, the crime of false VAT invoicing shall not be dealt with. Meanwhile, the Opinions on Giving Full Play to Procuratorial Functions to Serve and Guarantee the Six Stabilizers and Six Guarantees issued by the Supreme Procuratorate also explicitly stipulates that: for the enterprises with actual production and operation activities that do not aim at tax cheating and do not cause loss of VAT, the crime of fraudulently issuing VAT invoices shall not be punished as the crime of fraudulently issuing VAT invoices. The behavior of false invoicing of VAT shall not be qualified as the crime of false invoicing of VAT, and shall be transferred to the tax authorities to give corresponding administrative penalties.

5.If the facts of the case are unclear and the evidence is insufficient, it does not constitute the crime of false invoicing.

According to the provisions of Article 55 of the Criminal Procedure Law, the guilty verdict of all cases is on the premise that the evidence is true and sufficient. Evidence is true and sufficient, mainly contains the facts of the conviction and sentence is proved by evidence; based on the evidence of the case have been verified by the legal procedures; comprehensive evidence of the whole case, the facts have been determined to exclude reasonable doubt in three aspects. At the end of the investigation, the facts of the crime are clear and the evidence is sufficient before the case is transferred for examination and prosecution. At the stage of review and prosecution, for the second supplementary investigation of the case, the procuratorate still believes that the evidence is insufficient and does not meet the conditions for prosecution, it should make a decision not to prosecute.

Coal enterprises should attach great importance to tax compliance in business operations, and it is recommended that tax consultants be hired in daily operations to effectively prevent tax-related problems of enterprises and avoid the outbreak of administrative liability risks and criminal liability risks related to taxes. When enterprises face audit by tax authorities and investigation by public security authorities, they should promptly hire professional tax lawyers to effectively communicate with law enforcement authorities and actively respond to the situation, so as to avoid the expansion of criminal liability.