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法人犯罪是指在法人意志支配下，法人的法定代表人、代理人或其他法人成员，为了法人利益，以法人名义实施的依法应受刑罚处罚的行为，它具有整体性、组织性、隐蔽性和高度损害性等特点。目前我国法人犯罪的主要形式有法人行贿、受贿，法人走私，法人偷漏税，骗取国家出口退税和制售假冒伪劣产品等。对法人犯罪的刑罚处罚制度有“代罚制”与“两罚制”之分。惩治和预防法人犯罪要认真执行“一要坚决，二要慎重，务必搞准”的方针。
Corporate crime refers to the legal person’s will, the legal representative, agent or other legal person, in the interests of legal persons, in the name of legal person shall be punished according to law, it has a holistic, organizational, concealed And highly damaging features. At present, the main forms of corporate crimes in our country are bribery and bribery by legal entities, smuggling by legal persons, tax evasion by legal persons, cheating on national export tax rebates and the manufacture and sale of counterfeit and shoddy products. Penalty system for crimes committed by corporations is divided into “penalty system” and “two penalty system”. To punish and prevent corporate crimes should conscientiously implement the “one must be resolute, the second should be cautious, we must be accurate” approach.