(Case No.183 of the Guiding Case of the Supreme People's Procuratorate)
Key Words
Pre-litigation procedure for the administrative public interest litigation, Protection of state-owned property, Tax evasion, Non-standard oil, Big data model of legal supervision
Key Point
For cases of the sale and use of "non-standard oil" in breach of regulations for tax evasion at the expense of state-owned property, the procuratorial organs may build a big data model of legal supervision by "analyzing individual cases and their elements, building models, supervising over similar cases, tackling the root causes of offenses" and other approaches. By doing so, the procuratorial organs can support the administration with its procuratorial supervision and make joint efforts with law enforcement to safeguard state-owned property.
Relevant Provisions
Article 25(4) of the Administrative Procedure Law of the People's Republic of China (Rev. 2017)
Article 5, 25(1) and 63(1) of the Tax Collection Administration Law of the People's Republic of China (Rev. 2015)
Article 4 and 22 of the Invoice Management Measures of the People's Republic of China (Rev.2019)
Article 28 and 34 of the Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Management of Invoices (Rev. 2019)
Article 3,13,20 and 28 of the Measures for the Dynamic Supervision and Administration of Road Transport Vehicles (Rev. 2016) (Article 3,12,19 and 27 of the Measures for the Dynamic Supervision and Administration of Road Transport Vehicles (Rev.2022))
Article 75(1) of the Rules for the Handling of Public Interest Litigation Cases by People's Procuratorates (Effective since 2021)
