Such as accepting criminal responsibility of legal entities, applying of general punishment rules to these persons will be challenging. The general rules of punishment can be divided into two categories: "Rules on the conditions and barriers of criminal responsibility" and "Rules for determining (type and amount) of punishment. The main question that arises is that the criterion of practice in the application of general rules to punish will be the character of a legal entity or person that is representative of the legal person. Barriers to criminal responsibility and the rules that change criminal liability how apply to the legal entities? Due to the virtual and subordinate nature of the legal entities the criminal conduct is attributable to the representative of the legal entities, so the representative of the legal entities will be considered in the applying of the general rules of punishment.