With the guidance, supervision, and assistance of multiple departments such as the court, procuratorate, and taxation, our company has completed compliance rectification, comprehensively raised legal awareness, and improved management systems. Currently, our company operates in accordance with the law and is standardized and orderly. We are very grateful to the Wuhu Intermediate People's Court for leniency in handling me today. On April 27, the Intermediate People's Court of Wuhu City, Anhui Province issued a second instance judgment on a case of falsely issuing value-added tax special invoices, The defendant Xing was sentenced to commit the crime of falsely issuing a value-added tax special invoice and was exempted from criminal punishment. After hearing this result, Xing, the actual controller of a certain engineering company in Wuhu, excitedly said. This is the first case of a criminal enterprise compliance reform led by the second instance court in Wuhu, which has made beneficial explorations in promoting and promoting the compliance construction of the involved enterprises during the trial stage. Xing, the actual controller of a Wuhu engineering company that guarantees employment and guarantees enterprise protection, in order to obtain sufficient value-added tax special invoices to be certified by the tax authorities for tax deduction, in the absence of real transactions with others, he paid a invoicing fee of 6% to 7% of the face value, and collaborated with others to falsely issue 13 value-added tax special invoices for a Wuhu engineering company that he actually controls, All falsely issued value-added tax special invoices have been certified by the tax department to offset a total of over 170000 yuan in taxes. After trial, the first instance court sentenced the defendant Xing to one month's detention and fined 20000 yuan for the crime of falsely issuing value-added tax special invoices. Xing refused to accept the first instance judgment and appealed to the Wuhu Intermediate People's Court. At the same time, Xing and his company submitted an application for corporate compliance rectification to the Wuhu Intermediate People's Court. In December 2022, after receiving a compliance rectification application from Xing and his company, the collegial panel found through on-site investigation that the three engineering enterprises controlled by Xing had undertaken a total of 8 engineering projects, with more than 140 migrant workers and an annual tax payment of over 2 million yuan, which has good development prospects. By the end of the year, if a simple judgment is made, it may affect the development of the company, "said Xu Haijun, the presiding judge of the case. Is the compliance rectification of enterprises in the second instance stage led by the procuratorate or by the court following the traditional approach? Is the sentencing evaluation of compliance rectification results reflected through confession of guilt or new facts and evidence? How can measures such as probation and exemption from criminal punishment fully reflect the criminal policy of combining leniency with severity? Various new situations have become multiple choice questions before the collegial panel. Putting equal emphasis on "punishment" and "governance" is an important institutional innovation in promoting the equal emphasis of "punishment" and "governance" on the compliance rectification of enterprises involved in the case, and promoting the lawful and compliant operation of enterprises. Regarding the enterprises involved in the case, compliance rectification led by the people's court is the necessary meaning of active judiciary and active action. "Qian Mingshu, the president of Wuhu Intermediate People's Court, said after a detailed understanding of the case and the application for enterprise compliance rectification, From the perspective of protecting small and medium-sized enterprises, while pursuing criminal responsibility in accordance with the law, and in line with the concept of good faith and civilized justice, we should actively lead the implementation of compliance rectification for enterprises involved in the case, ensuring the compliance and healthy development of the private economy. Faced with the new topic of how to apply enterprise compliance in the second instance stage, Wuhu Intermediate People's Court has established a special compliance case work class to study and study relevant theories and practical cases, and went to Shenzhen Courts in Shaoxing and other places have learned advanced experience and practices, and have requested the Wuhu Municipal Party Committee to implement political and legal measures