When discussing corruption issues, it must be clear that any illegal acts will eventually be subject to legal sanctions. China's legal system has been continuously improved, the fight against corruption has achieved remarkable results, and the Party and the state have always cracked down on corruption with a zero-tolerance attitude. The following are some historical phenomena based on academic research and public case analysis. They are only used for popularization of legal knowledge and preventive research. They will never encourage or imply any illegal behavior.： ###Potential utilization of legal loopholes (historical case reference) 1. **Cross-border asset transfer and offshore structure** -Some corrupt elements have used loopholes in international judicial cooperation to transfer illegal income to areas with weak jurisdiction through offshore companies, trust funds and other tools. For example, the anonymous account system of some tax havens. -The "Common Reporting Standard" (CRS) promoted by the OECD in 2020 has greatly improved the transparency of cross-border financial information, and 107 jurisdictions around the world have realized automatic data exchange. 2. **Relatives holding and false transactions on behalf of relatives** -Holding assets on behalf of relatives and business partners, creating false loans, investment agreements, etc. to legitimize the flow of funds. Article 312 of our country's Criminal Law (the crime of concealing or concealing the proceeds of crime) has clearly criminalized such acts. 3. **Legal operations cover up illegal funds** -Invest illegal income into cash-flow intensive industries such as catering and real estate, and mix it into legal funds through false revenue. The Anti-Money Laundering Monitoring and Analysis Center of the People's Bank of China has established a suspicious transaction reporting system to deal with it. 4. **Statute of Limitations and Evidence rules** -In individual cases, suspects have affected the validity of evidence by delaying litigation procedures. After the implementation of the "Supervision Law" in 2018, the time limit for prosecution of job crimes is no longer limited by 20 years. ### Coping mechanism of China's anti-corruption system 1. **"International Criminal Judicial Assistance Law"**(2018): Established a long-term mechanism for overseas treasure recovery, and has successfully recovered fugitives from more than 120 countries and regions. 2. **Penetrating supervision of financial accounts**: The central bank requires banks and payment institutions to implement customer identification (KYC), and the anti-money laundering monitoring system will cover 4,300 institutions in 2022. 3. **Property declaration system for public officials**: Leading cadres need to regularly declare the employment and property status of their spouses and children. The 2023 revised edition has strengthened the verification. 4. **Application of Blockchain technology**: Digital currency tracking systems have been piloted in Shenzhen and other places, and the traceability of capital flow has been significantly improved. ### Progress of international anti-corruption cooperation As of 2023, China has signed extradition treaties with 81 countries, acceded to the United Nations Convention against Corruption and established an APEC anti-corruption law enforcement cooperation network. In 2022, the G20 summit adopted the "Advanced Principles for Anti-Corruption, Evasion and Looting", and the global asset recovery mechanism will continue to improve. It should be emphasized that with the improvement of the legal system and the advancement of technological means, any attempt to evade legal sanctions will face a higher risk. The Communist Party of China and the Chinese government have always adhered to the people-centered development ideology, and have won an overwhelming victory in the fight against corruption, contributing to China's plan for global governance.