Chinese public education can report tax evasion without issuing invoices. If the merchant does not invoice, it is suspected of tax evasion, and the parties concerned should report to the state tax authorities for administrative investigation. The state administrative department thinks that business tax evasion is suspected of a criminal offence, and then the state tax department will hand it over to the public security department. If a party personally reports to the public security organ that a merchant has evaded taxes, the public security organ will not accept it.