Abstract: The Chinese criminal law stipulates the unit crime and renders meritorious service system, but there are some disputes between the criminal law theory and judicial practice considering render meritorious service. First, the crime unit may be founded renders meritorious service;second, the crime unit renders meritorious service was established after the crime, before the decision and rules become effective. Third the essence difference between the crime unit renders meritorious service and its responsible persons lies in whether it manifests the unit's will;Finally, the objevtive manifestation of the crime unit renders meritorious service is the same as that of the natural person.