According to relevant regulations, the Public Security Bureau will conduct detailed inquiry or interrogation after accepting reports, complaints, reports and surrenders. And write the contents on the record, make a case registration form and give a receipt. Then, the public security bureau will review the filing materials, collect relevant evidence materials in detail, understand the criminal facts related to this fraud, and deal with it according to the situation after conducting necessary relevant investigations. After accepting a case, the public security organ considers that it is necessary to investigate the criminal facts that belong to its own jurisdiction, and the case is approved by the person in charge of the public security organ at or above the county level; If it is considered that there are no criminal facts, or the criminal facts are obviously minor and need not be investigated for criminal responsibility, or there are other circumstances in which criminal responsibility is not investigated according to law, the case shall not be filed with the approval of the person in charge of the public security organ at or above the county level. If a complainant decides not to file a case, the public security organ shall make a notice of not filing a case and serve it on the complainant within three days.
Legal basis: Article 266 of the Criminal Law of People's Republic of China (PRC).
The crime of fraud defrauds public or private property, and if the amount is relatively large, it shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also or only be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated. Where there are other provisions in this Law, such provisions shall prevail.
Article 2 10
Whoever steals special invoices for value-added tax or other invoices that can be used to defraud export tax rebates or deduct taxes shall be convicted and punished in accordance with the provisions of Article 264 of this Law.
The crime of fraud is to defraud special invoices for value-added tax or other invoices that can be used to defraud export tax rebates or deduct taxes by deception, and shall be convicted and punished in accordance with the provisions of Article 266 of this Law.