Legal analysis: China's criminal law has clearly defined the concept of the crime of evading foreign exchange. Under normal circumstances, the crime of evading foreign exchange generally refers to the serious behavior of companies, enterprises or other units that, in violation of state regulations, deposit foreign exchange abroad without authorization or illegally transfer domestic foreign exchange abroad. Criminals who have committed the crime of evading foreign exchange will generally be prosecuted by public security organs first, and then the court will make a judgment according to the circumstances of the crime.

Legal basis: The crime of evading foreign exchange referred to in Article 190 of the Criminal Law of People's Republic of China (PRC) refers to a serious act that a company, enterprise or other unit, in violation of state regulations, deposits foreign exchange abroad without authorization or illegally transfers domestic foreign exchange abroad.