The report of the 20th National Congress of the Communist Party of China emphasizes the punishment of new and hidden corruption. The second plenary session of the 20th Central Commission for Discipline Inspection pointed out that "we will resolutely investigate and punish new and hidden corruption". Compared with traditional types of corruption, new forms of corruption are reflected in some new forms of corruption behavior. In practice, many new types of corruption are "new" because they are "hidden", showing more camouflage and concealment compared to traditional direct, single, and simple corrupt behaviors. Faced with the hidden variation, renovation and upgrading of corrupt means, we need to adapt to new situations and tasks, study new problems and situations, firmly grasp the characteristics and manifestations of new and hidden corruption, and keep up with the times to solve practical problems. 1、 Deeply grasp the characteristics and manifestations of new types of corruption and implicit corruption (1) From the perspective of corruption methods: they are indirect, market-oriented, and deceptive. Unlike the traditional type of corruption, which is characterized by "handling affairs with one hand and receiving money with the other", new and implicit corruption generally adopt a circuitous strategy, planning in advance, and layer by layer defense. The characteristics of indirectness and marketization are very obvious. 1. Covering up illegal purposes in a legal form. Under the high-pressure situation of anti-corruption, some corrupt elements carefully design the transaction process, fund flow, and income settlement, putting on a "market-oriented" and "professional" cloak for corrupt behavior, attempting to disguise, conceal, confuse, and defend the essence of power and money transactions through civil behavior and market transactions. The main methods include "inflating transaction links", "lending and interest collection", "buying low and selling high", and so on. For example, in the case of "inflated transaction links", corrupt elements embed profit seeking methods into the legitimate transaction process, making it a link in the transaction, thereby increasing transaction costs and achieving the goal of corruption. 2. Realize "deferred satisfaction" through "option realization". Some corrupt individuals, for the sake of so-called "safety", do not rush to pursue the realization of benefits during their tenure. Instead, they use "time difference" to "optionalize" their power, delay the timing of benefits realization, and only realize benefits after leaving their job or retirement, achieving "delayed delivery" and "delayed satisfaction" of improper benefits. For example, Zhao, the former director of the Standing Committee of the People's Congress of a certain city, used his power to help his fellow villager Tang obtain multiple engineering projects. For the sake of "safety", both parties agreed to give Zhao another 3 million yuan after his retirement. 3. There are various tricks available, such as "revolving doors" for government and commerce, and "revolving doors" for banks and enterprises. Some corrupt individuals "build nests in advance" during their tenure to seek benefits for the enterprise. After leaving, they work in affiliated enterprises to receive "customized high salaries" to realize their power realization, and engage in large-scale "revolving doors" for politics and commerce, "revolving doors" for banks and enterprises, and "escape style resignation". This type of corruption often involves various aspects such as profit making during employment, "employment" and "salary receiving" after resignation, and may also be disguised as "talent introduction", "expert consultant", and "actual participation in business management". In addition, there are large differences in salary setting mechanisms and fluctuations in salary levels among enterprises, and some companies even have "one person, one salary", making it more difficult to investigate and punish. 4. Use "shadow companies" and "shadow shareholders" to hide behind the scenes. Shadow shareholders "refer to corrupt individuals who use their power or position to hold shares in the name of others and obtain illegal profits. Shadow companies are more covert than shadow shareholders, and corrupt individuals do not