Legal analysis: the purchase of phosphoric acid needs to be filed. Sulfuric acid and hydrochloric acid belong to the third category of precursor chemicals. The public security department records the purchase of sulfuric acid and hydrochloric acid, the district safety supervision department records the sales of sulfuric acid and hydrochloric acid, and the public security, industry and commerce, safety supervision and other departments investigate and deal with the illegal sales of sulfuric acid and hydrochloric acid according to their respective responsibilities. The departments of industry and commerce and safety supervision at all levels shall supervise the units that have obtained the business license of dangerous chemicals, and prohibit them from selling strong acids such as sulfuric acid and hydrochloric acid to unqualified stores.

Legal basis: Article 125 of the Criminal Law of People's Republic of China (PRC) commits the crime of illegally manufacturing, trading, transporting, mailing and storing guns, ammunition and explosives. Whoever illegally manufactures, buys, sells, transports, mails or stores guns, ammunition and explosives shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; If the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not less than 10 years, life imprisonment or death.

Crime of illegally manufacturing, buying, selling, transporting and storing dangerous substances Whoever illegally manufactures, buying, selling, transporting and storing toxic, radioactive, infectious disease pathogens and other substances and endangers public safety shall be punished in accordance with the provisions of the preceding paragraph.

If a unit commits the crimes mentioned in the preceding two paragraphs, 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 first paragraph.