In the process of investigating and dealing with illegal acts according to law, administrative law enforcement organs find that the amount involved, the circumstances and the consequences caused by illegal facts are suspected to constitute a crime, and criminal responsibility must be investigated to the public security according to the provisions of the Criminal Law on crimes of disrupting socialist market economic order and disrupting social management order, the judicial interpretations of crimes of disrupting socialist market economic order and disrupting social management order in the Supreme People's Court and the Supreme People's Procuratorate, and the prosecution standards of the Supreme People's Procuratorate and the Ministry of Public Security on economic crimes.

legal ground

Article 27 of the Administrative Punishment Law of the People's Republic of China * * * If an illegal act is suspected of committing a crime, the administrative organ shall promptly transfer the case to the judicial organ and investigate the criminal responsibility according to law. For those who need not be investigated for criminal responsibility or exempted from criminal punishment according to law, but should be given administrative punishment, the judicial organ shall promptly transfer the case to the relevant administrative organ. The administrative punishment enforcement organs and judicial organs should strengthen coordination and cooperation, establish and improve the case transfer system, strengthen the transfer and reception of evidence materials, and improve the case handling information notification mechanism.

Law of the People's Republic of China on the Administration of Tax Collection Article 77 If a taxpayer or withholding agent commits any of the acts specified in Articles 63, 65, 66, 67 and 71 of this Law and is suspected of committing a crime, the tax authorities shall hand it over to judicial organs for criminal responsibility according to law. Tax officials who practice favoritism and malpractice fail to hand over those who should be handed over to judicial organs for criminal responsibility according to law. If the circumstances are serious, criminal responsibility shall be investigated according to law.

Provisions on the Transfer of Suspected Criminal Cases by Administrative Law Enforcement Organs Article 3 In the process of investigating and handling illegal acts according to law, administrative law enforcement organs find out the amount involved in illegal facts, the circumstances of illegal facts, the consequences caused by illegal facts, etc. According to the provisions of the Criminal Law on the crime of disrupting the order of socialist market economy and disrupting the order of social management, the judicial interpretations of the Supreme People's Court and the Supreme People's Procuratorate on the crime of disrupting the order of socialist market economy and disrupting the order of social management, and the standards of prosecution of economic crime cases in the Supreme People's Procuratorate and the Ministry of Public Security, if it is suspected of constituting a crime and needs to be investigated for criminal responsibility according to law, it must be transferred to the public security organ in accordance with these provisions. In case of illegal cases in the field of intellectual property rights, if the administrative law enforcement organ believes that there is a reasonable suspicion of a crime based on the evidence collected by investigation and the facts of the case, and it needs the public security organ to take measures to further obtain evidence to judge whether it meets the standards for filing and prosecuting criminal cases, it shall transfer it to the public security organ.