The "Two Highs" released typical cases of punishing criminals who harmed tax collection and administration in accordance with the law. The Interpretation clarifies controversial issues in the application of relevant laws.

In recent years, taxation, public security, procuratorial, and other law courts have worked together to form a joint force to crack down on tax-related criminal activities. In 23, eight departments were established across the country to transfer tax fraud from the top to the bottom. The perpetrator evades tax obligations by property and other means even though he owes taxes. He is not honest and has a serious subjective malignancy.