any unit or individual has the right and obligation to report to the public security organ, the people's procuratorate or the people's court when it finds criminal facts or criminal suspects. The victim has the right to report or accuse the criminal facts or criminal suspects who infringe upon his personal and property rights to the public security organ, the people's procuratorate or the people's court. Public security organs, people's procuratorates or people's courts shall accept reports, complaints and reports. Those that are not under their jurisdiction shall be transferred to the competent authority for handling, and the informant, complainant and informant shall be notified; For those who are not under their jurisdiction and must take emergency measures, they should take emergency measures first and then transfer them to the competent authorities.
Legal basis: Article 111 of the Criminal Procedure Law of the People's Republic of China
Reports, complaints and reports can be made in writing or orally. A staff member who accepts an oral report, complaint or tip-off shall make a written record, which shall be signed or sealed by the informant, complainant and informer after being read out correctly.
the staff who accept the complaint or report shall explain the legal responsibility of false accusation to the complainant and informant. However, as long as the facts are not fabricated and evidence is forged, even if the facts of the accusation and report are different, or even false accusations, they should be strictly distinguished from false accusations.
public security organs, people's procuratorates or people's courts should ensure the safety of informants, accusers, informants and their near relatives. Informants, accusers and informants should keep secrets for them if they are unwilling to disclose their names and the acts of reporting, accusing and reporting.