The criteria for filing the crime of refusing to provide accounting information are as follows:

(1) Concealing or intentionally destroying accounting vouchers, accounting books and financial accounting reports with an amount of more than 500,000 yuan;

(2) Concealing, intentionally destroying or refusing to hand over accounting vouchers, accounting books and financial accounting reports that should be provided to judicial organs, administrative organs and relevant competent departments according to law;

(3) Other serious circumstances.

Legal objectivity:

Article 162-1 of the Criminal Law conceals or intentionally destroys accounting vouchers, accounting books and financial accounting reports that should be kept according to law. If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also or only be fined not less than 20,000 yuan but not more than 200,000 yuan. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.