The State Administration of Taxation, the Ministry of public security, the Supreme People's Procuratorate, the General Administration of customs, the people's Bank of China and the State Administration of foreign exchange recently issued a notice specifying that cracking down on illegal and criminal acts of defrauding retention tax rebates will be the focus of the normalized crackdown on tax fraud in 2022, focusing on joint crackdown. The circular pointed out that all localities should, according to the work needs and specific case conditions, organize and carry out case investigation and handling by means of joint law enforcement and joint handling of cases, conduct joint investigation and evidence collection, and actively promote the joint inspection and investigation of tax related crimes and related criminal activities. The notice made it clear that we should accurately grasp the criminal policy of Combining Leniency with severity, and organically combine the crackdown on the illegal crime of defrauding tax rebates with the implementation of the criminal justice policy of less arrest, careful prosecution and careful detention, and the implementation of the leniency system of guilty plea and punishment. We will resolutely and severely punish those who commit the crime of defrauding tax rebates for retention, which is huge in amount, abominable in circumstances and serious in harm. For first-time offenders and occasional offenders, entity enterprises that timely pay taxes and recover tax losses can be given lenient punishment according to law, so as to ensure the organic unity of the political, social and legal effects of handling cases. The circular proposed to strengthen policy publicity and release a strong signal of strict investigation and punishment of illegal acts such as defrauding tax rebates; Increase the exposure of cases, carry out the exposure of typical cases by classification and classification, and constantly strengthen the warning and deterrence of criminals. (Xinhua News Agency)