The STA strengthened an integrated regulation of high-risk key industries, areas and groups and gave play to the role of tax investigation in cracking down on illegal tax activities. A mode of "regional plus industrial plus specialized" supervision by the Special Commissioner's offices has been established which consistently enhanced the early identification and quick response of major tax risks. The STA actively advanced the promulgation of the Judicial Interpretation on Several Issues Concerning the Application of Law in Handling Criminal Cases Regarding Jeopardizing Tax Collection and Administration by the Supreme People's Court and the Supreme People's Procuratorate which explicitly included some new tax evasion approaches, such as dual contracts and fraudulent itemized deductions for specific expenditures, into the scope of criminal punishment. The STA has strengthened regulation and conducted investigations in high-risk and key areas, such as export tax payable, platform economy, refined oil, entertainment industry and medical industry. The STA investigated and cracked down on a number of influential and significant cases which formed a robust deterrent. In the past year, nearly 100 typical cases have been disclosed to the public which covered live streamers, fraudulent invoicing, fraudulently enjoying tax and fee preferences and tax evasions by gas stations, thus creating a fair and equitable economic and tax environment. The approach of "law enforcement through reasoning" has been promoted nationwide which effectively resolved disputes between enterprises and tax authorities, making law enforcement both forceful and considerate.