Find out which department the leather bag company reports to.

Legal analysis: The parties who report the tax evasion of the leather bag company should report to the local authorities at the first time, the second can report by phone or orally, and the third is by real name. But more importantly, the evidence that needs to be prepared by themselves is sufficient and reasonable, but the confirmation process is complicated, because there are many stakeholders involved.

Legal basis: Article 201 of the Criminal Law of People's Republic of China (PRC), where a taxpayer forges, alters, conceals or destroys account books and vouchers without authorization, overstates expenditure or underreports income in account books, refuses to declare or make a false tax return after being notified by the tax authorities, and fails to pay or underpays the tax payable.

If the amount of tax evasion accounts for more than 10% but less than 30% of the tax payable, if the amount of tax evasion is more than 10,000 yuan but less than 100,000 yuan, or if the tax authorities give a second administrative punishment for tax evasion, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax evasion. If the amount of tax evasion accounts for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined more than one time.