Legal analysis: The following acts are all evasion: 1. Without the approval of the competent authority, domestic institutions keep, use and store foreign exchange earned abroad without authorization; In violation of the provisions of the Detailed Rules for the Implementation of Foreign Exchange Management for Overseas Chinese-funded Enterprises, Foreign-funded Enterprises and Sino-foreign Joint Ventures, depositing the foreign exchange earned abroad; 2. Domestic institutions, overseas Chinese-funded enterprises, foreign-funded enterprises and Sino-foreign joint ventures underreport foreign exchange earnings by underreporting export prices and commissions, or overstate foreign exchange expenditures by overstateing import prices, fees and commissions, and privately reserve or deposit hidden foreign exchange abroad; 3. Overseas institutions and Chinese investors in Sino-foreign joint ventures established overseas fail to use the profits that should be repatriated to China for other purposes in accordance with state regulations; Four, except with the approval of the foreign exchange administration, delegations, working groups and their personnel sent abroad or Hong Kong, Macao and other regions do not use foreign exchange according to the special plan, and deposit or use foreign exchange obtained from overseas funds or various business activities for other purposes.

Legal basis: Regulations of People's Republic of China (PRC) Municipality on Foreign Exchange Control.

Article 12 Foreign exchange receipts and payments under current account shall have a true and lawful trading basis. Financial institutions engaged in the settlement and sale of foreign exchange shall, in accordance with the provisions of the foreign exchange administration department of the State Council, conduct a reasonable examination of the authenticity of transaction documents and their consistency with foreign exchange receipts and payments. The foreign exchange administration authorities have the right to supervise and inspect the matters specified in the preceding paragraph.

Article 47 If a financial institution is under any of the following circumstances, the foreign exchange administration organ shall order it to make corrections within a time limit, confiscate its illegal income and impose a fine of more than 200,000 yuan but less than 6,543.8+0,000 yuan; If the circumstances are serious or it is not corrected within the time limit, the foreign exchange administration organ shall order it to stop operating related businesses: (1) Failing to conduct a reasonable examination of the authenticity of the transaction documents and their consistency with foreign exchange receipts and payments, and handling the receipt and payment of current account funds; (2) Handling the receipt and payment of capital account funds in violation of regulations; (3) Handling foreign exchange settlement and sale business in violation of regulations; (4) Violating the comprehensive position management of foreign exchange business; (5) Violating the administration of foreign exchange market transactions.