[Direct answer]In the Beijing area, the most common types of crimes focus on tax-related issues, finance, commercial bribery, market order, environmental resources, and intellectual property. Article 30 of the Criminal Law of the People's Republic of China (amended in 2020 and implemented on March 1, 2021) stipulates that the socially harmful acts committed by companies, enterprises, institutions, government agencies, and organizations that should bear criminal responsibility according to law constitute corporate crimes; Article 31 stipulates that if a unit commits a crime, the unit shall be fined and the directly responsible person in charge and other directly responsible personnel shall be sentenced to criminal punishment. In practice, the most common crimes include: forging invoices for value-added tax, tax evasion (under legally defined circumstances), illegally absorbing public deposits, fund-raising fraud, money laundering, bribery of non-state employees by units, illegal business operations, production and sale of counterfeit products, environmental pollution, infringement of intellectual property rights, and refusal to pay labor remuneration. Whether a crime constitutes a corporate crime and which individuals are directly responsible persons need to be determined based on whether it reflects the will of the unit, the ownership of the illegal proceeds, and the specific acts involved.

1. Problem background and typical scenarios

In the operation of enterprises, many criminal risks are not individual acts, but are carried out in the name of the unit and for the interests of the unit. There are three typical scenarios: first, irregular financial and taxation handling involving false invoicing or tax evasion; second, financing and capital operation activities that cross the red line of illegal fund-raising; third, procurement, sales, and bidding activities involving commercial bribery. In the judicial practice of Beijing, unit crime cases often involve both the enterprise and multiple responsible personnel. How to define the unit's will and individual actions is the key to conviction and responsibility allocation.

II. Key points of contention

Firstly, whether the behavior represents the unit's will and benefits whom. Secondly, which personnel belong to the directly responsible supervisors and other directly responsible personnel. Thirdly, how to delineate the boundaries between unit crimes and individual crimes. Fourthly, how to identify and recover the illegal proceeds. Fifthly, how to handle the case after the unit has been deregistered or acquired. The core is to combine the three elements of organizational decision-making, benefit attribution, and specific implementation to make a judgment, so as to avoid attributing all unit behaviors to individuals or all individual behaviors to units.

III. Professional analysis by Henglue Lawyers

From the practical observations of Henglue Lawyers, the risk of corporate crime often stems from the lack of management systems and irregular procedures, rather than simple intentional violations of the law. First, regarding the intent and ownership of benefits. If the act is decided by the unit's decision-making body, carried out in the unit's name, and the illegal profits belong to the unit, it is generally considered a corporate crime; if it is decided by an individual and the benefits belong to the individual, it is more likely to be an individual crime. Second, regarding the scope of responsible personnel. Directly responsible supervisors usually refer to those who make decisions, approve, or instruct others, while other directly responsible personnel refer to those who actually carry out the act and play a significant role. Ordinary employees who only engage in basic tasks and are unaware of illegal activities should generally not be held accountable. Third, regarding common high-risk areas. Tax and invoice management, financing and fund pooling, bidding and procurement, environmental protection and safety, data and intellectual property, etc. are all areas with relatively concentrated criminal risks. Fourth, regarding the value of compliance. Establishing systems for approval and authorization, financial reimbursement, seal and contract management, and reporting and investigation, and maintaining operation records can help distinguish between corporate and individual responsibilities, and also demonstrate that the management obligations have been fulfilled when under investigation. Therefore, enterprises should regularly conduct criminal risk assessments rather than remedying the problem after it occurs.

IV. Practical Suggestions and Legal Basis

Action suggestions: First, sort out the risk points in high-incidence areas, with a focus on checking invoices, financing, procurement and bidding, and environmental protection aspects; Second, establish and implement approval authorization, financial and stamp contract management systems, and retain operation records; Third, conduct compliance training for key positions and clarify the boundaries of responsibilities; Fourth, promptly engage lawyers to intervene after being involved in cases, and distinguish between the responsibilities of the unit and individuals; Fifth, pay attention to the identification and recovery of illegal income, and properly handle the disposal of property. For responses to corporate and institutional crimes, you can refer to the relevant provisions.Criminal defense and criminal case filingFor matters related to corporate governance and the establishment of compliance systems, you may refer to the following documents for reference:Intellectual Property and Corporate Legal AffairsLegal basis: Articles 30 and 31 of the Criminal Law of the People's Republic of China (amended in 2020 and implemented on March 1, 2021) and the relevant provisions of the sub-articles. The specific application shall be subject to the currently effective laws and regulations and judicial rulings.

5. Henglu Law Firm's Advice

Firstly, to determine whether an entity has committed a crime, the key lies in assessing the entity's will and the ownership of its interests. Secondly, ordinary employees should not be arbitrarily identified as responsible persons. Thirdly, taxation, financing, procurement and bidding, and environmental protection are high-risk areas. Fourthly, effective compliance management can help distinguish responsibilities when involved in legal cases. Enterprises facing criminal risks can respond to these risks through the following measures:Criminal defense and criminal case filingService acquisition, which involves corporate governance and compliance, can be integratedIntellectual property and corporate lawFor reference, you can check the content related to commercial transactions and contract managementBusiness and contract disputes in enterprisesColumn.

VI. Frequently Asked Questions

Q1: How are units generally punished for crimes?

The unit shall be fined, and the person in charge directly responsible for it and other directly responsible persons shall be sentenced to criminal punishment, which shall be determined in accordance with the relevant provisions of the special provisions of the Criminal Law.

Q2: Will ordinary employees be identified as the responsible persons for the unit's crimes?

Generally, this won't happen. Employees who only engage in basic tasks, are unaware of illegal activities, or play a minor role are usually not considered core responsible persons. However, this still needs to be determined based on their specific actions.

Q3: What are the common types of crimes committed by units?

These include falsifying invoices for value-added tax, tax evasion, illegally absorbing public deposits, fund-raising fraud, money laundering, bribing officials, illegal business operations, environmental pollution, and infringement of intellectual property rights, among others.

Q4: How to distinguish between corporate crimes and individual crimes?

The key point is to determine whether the behavior is decided by the unit, carried out in the name of the unit, and whether the illegal income belongs to the unit. If an individual makes decisions on their own and the benefits go to them personally, it is more likely to be a personal crime.

Q5: How can enterprises prevent the risk of corporate crime?

Criminal risk inspections can be carried out regularly, and the approval and authorization, financial reimbursement, stamp contracts, and reporting systems should be improved and the operation records should be preserved. Compliance training should be provided for key positions.

The above answer is based on the judicial practice in Beijing. The judicial interpretations in other provinces and cities may vary. For specific cases, please refer to the local rules and evidence situations.

If you are facing similar problems, it is recommended that you consult a professional lawyer as soon as possible with the evidence materials, so as to avoid missing the statutory time limit. →Criminal defense legal services·Beijing Henglu Law Firm

Disclaimer: This article is compiled based on current laws and regulations and publicly available adjudication rules, and is for general reference only. It does not constitute formal legal advice for specific cases. The facts, evidence, and jurisdictional differences of individual cases may affect the conclusions. In the event of a dispute, please consult a practicing lawyer promptly.