Research On Compliance Path Of Enterprises Involved In Invoice Crimes

In recent years,China has begun to strengthen and pay attention to the theoretical and practical exploration of enterprise compliance,and has gained relatively rich scientific and practical achievements.However,at present,the compliance path exploration for a kind of enterprises with high incidence of crimes is still not in-depth,but in practice,there is a great demand.This paper takes two typical cases of compliance of criminal enterprises with false invoices as the introduction,first studies the basic principles and basic elements of compliance such as the background,current situation,criminal law basis and value of enterprise compliance,and combines the discrimination and differentiation of different concepts of enterprise compliance to explore the origin of enterprise compliance.Based on this,the paper further analyzes the characteristics and crime models of invoice-related crimes,in order to explore the necessity of enterprise compliance and the difficulties faced by compliance rectification.Finally,the paper attempts to explore the compliance path of the enterprises involved in the invoicing crimes,and puts forward some suggestions and schemes for the overall compliance non-prosecution system of the enterprises involved and the incentive system of criminal compliance with lenient punishment for the enterprises involved to be improved.