First, the concept of the crime of providing false documents (the crime of providing false documents by personnel of intermediary organizations is abolished, and the second item of Article 229 1 of the Criminal Law) refers to the fact that the personnel or units responsible for asset evaluation, capital verification, verification, accounting, auditing and legal services intentionally provide false documents, and the circumstances are serious. Second, the object elements of the crime (1) The object of this crime is state industry and commerce. China's Company Law sets strict conditions for the establishment of limited liability companies and joint stock limited companies. For example, Article 23 of the Company Law stipulates the minimum registered capital of a limited liability company; Article 152 stipulates the minimum amount of the total share capital of a joint stock limited company. This is very necessary for establishing the industrial and commercial enterprise system, standardizing the organization and behavior of the company and protecting the legitimate interests of the company, shareholders and creditors. Therefore, intentionally or negligently providing false documents may lead to the establishment of a limited liability company or a joint stock limited company that does not have the conditions for establishment. This undermines the relevant provisions of the Company Law and hinders the effective management of the company by the State Administration for Industry and Commerce. The object of this crime is all kinds of false certification documents about the establishment or operation of the company provided by evaluation firms, certified public accountants, audit firms and other units or individuals, which mainly include the following categories: (1) evaluation reports. The appraisal report or certificate issued by the asset appraisal firm and appraiser to the promoters of the company that the registered capital is reduced by products, industrial property rights and patented technology. (2) capital verification report. Certified public accountants or auditors check the registered capital of a company to determine whether it meets the relevant provisions of the company law. (3) Verification report. In addition to verifying the capital situation, certified public accountants should also review the company's prospectus, balance sheet, income statement, company's economic income statement and provident fund withdrawal statement in the last three years, and then issue verification documents. (4) Audit report. Auditors audit various businesses of the company and then issue audit reports. (5) Other reports. Such as accounting statements, lawyers' legal opinions and so on. (2) Objectively demanding that this crime is objectively manifested as the act of providing false documents, and the circumstances are serious. The so-called certification documents here refer to intermediary certificates such as asset appraisal report, capital verification certificate, capital verification certificate, audit report, etc. The so-called false certification documents refer to that the contents of the above certification documents are untrue, untrue, or fabricated, fabricated or concealed the truth. False, it can be all false, and it can also be false in the main content. As far as its performance is concerned, it is varied because of the different contents of various documents. For example, the asset appraiser knows that the company's capital or share capital discounted by physical objects, industrial property rights, non-patented technology and land use rights is inconsistent with reality, or higher than its actual value, or lower than its actual value, but still does not point out, and still issues an appraisal certificate; Or the discount amount proposed by the company was originally in line with the actual situation, but it deliberately lowered or raised the discount amount or share capital of products, industrial property rights and non-patented technologies. The capital verification personnel know that the promoters of the company have not contributed or contributed in full, and prove that they have contributed or contributed in full; Or someone else has fully invested but not fully invested. Inspectors know that the contents of the company's financial report are untrue, which will cause great losses to shareholders and the public, or conceal the accounting treatment of the company's property or make false reports that may harm the interests of shareholders or other interested parties. On behalf of the country, auditors found that the prospectus, balance sheet, profit and loss statement and statement of financial changes of the joint-stock company were false, and ignored or helped the company to falsify. The act of providing false documents must be serious to constitute a crime. If the circumstances are not serious, even if false documents are provided, it cannot be punished as this crime. The so-called serious circumstances mainly refer to providing false certificates many times; The amount of illegal income is huge; Causing serious loss of state-owned assets; Causing serious economic losses to the company, shareholders, creditors and their stakeholders; Providing false evidence for the company's illegal issuance of shares, conversion of shares at low prices, sale of state-owned assets at low prices, false capital contribution and other illegal and criminal activities; Causing adverse effects; Wait a minute. (III) Subject Elements The subject of this crime is a special subject with a certain identity. According to the relevant provisions of the Company Law, the following persons can be the subject of this crime: (1) asset appraiser. If the promoters of the established company take physical objects, industrial property rights, non-patented technologies and land use rights as their own shares, the amount of shares they hold in the company shall be assessed by an asset appraiser and a corresponding asset appraisal report shall be issued for property verification, and the valuation shall not be overestimated or underestimated. The promoters established by the company shall pay the full amount of shares in one lump sum, and a receipt shall be issued by the bank or other financial unit stipulated in the articles of association or agreed in advance; For a limited liability company, there should be sufficient registered capital. For the shares subscribed by the promoters and the registered capital of a limited liability company, the certified public accountant shall carefully verify the relevant accounts, verify them and issue relevant certification materials. (3) auditors. Auditors, on behalf of the state, audit the financial status of the company to be established according to law, including the prospectus, current balance sheet, income statement, accounting change statement, and operating status statement for two consecutive years of the joint-stock company. False company documents that can cause great economic losses to legal persons or public shareholders who subscribe for shares should be exposed in time and dealt with accordingly. On the other hand, if an auditor maliciously colludes with the company and issues false certification documents for the company, causing other legal persons or citizens to suffer economic losses and causing serious impact, then the auditor constitutes the subject of this crime. (4) Other personnel. In addition to the above three types of personnel, legal service personnel and other personnel who exercise the functions and powers of appraisers, certified public accountants and auditors can also become the subject of this crime. Although these people do not have the titles of appraisers, certified public accountants and auditors (such as accountants who have not obtained the qualification of certified public accountants), they are entrusted to work as appraisers, certified public accountants or auditors and provide legal services, and the supporting documents issued by them also have legal effect. Therefore, these people may also constitute the subject of this crime. According to article 23 1 of this section, a unit can also be the subject of this crime. Evaluation firms, certified public accounting firms, audit firms and legal service institutions collude with the company in bad faith and appoint their personnel to issue false capital verification certificates and other documents for the company. If the circumstances are serious, the unit can also become the subject of this crime. (4) Subjective elements Subjectively, this crime must be intentional, that is, knowing that the relevant documents provided by oneself are false, but still insisting on providing them. Negligence does not constitute this crime, but if it does, it should be another crime, such as the crime of material inaccuracy in documents issued by personnel of intermediary organizations. As for its motives, there are various, some are greedy for money, some are out of respect, some are flattering others, some are infatuated with women, some are asking for others, some are out of revenge and so on. But whatever the motive, it does not affect the establishment of this crime. Identification (1) The boundary between this crime and perjury. Perjury refers to the behavior of witnesses, appraisers, recorders and translators who deliberately make false proofs, appraisals, records and translations in order to frame others or conceal criminal evidence. The main differences between this crime and perjury are: (1) The subject of the crime is different. The subject of forgery crime is the participants in criminal proceedings, including witnesses, experts, recorders and translators; The criminal subjects of this crime are mainly appraisers, certified public accountants and auditors engaged in asset appraisal, capital verification or verification. (2) The objects of infringement are different. The object of perjury is the personal rights of citizens and the normal activities of judicial organs; The object of this crime is the management of industrial and commercial enterprises by the state. (3) The behavior is different. The behavior of perjury is manifested in the investigation and trial of criminal cases, deliberately giving false testimony, expert conclusion and translating documents. In this crime, the actor's behavior is that the false certification documents issued during the company's application for registration or capital verification and verification of the company's operation are also related to the establishment and operation of the company. (2) The difference between this crime and the crime of forging, altering, buying or selling or stealing, robbing or destroying official documents, certificates and seals of state organs, enterprises, institutions and people's organizations is that they are all intentional crimes, and the targets of the crimes are all documents with certain significance, but the difference between them is still obvious. Mainly manifested in: (1) different criminal targets, the crime of obstructing official documents, certificates and seals infringes on the normal management activities and reputations of state organs, enterprises, institutions and people's organizations. The objects of crime are official documents, certificates and seals. This crime violates the state's management of industrial and commercial enterprises. The object of infringement is the certificate of the company's establishment or production and operation. (2) The objective aspects of crime are different. The latter is manifested in the act of forging, altering or stealing, robbing or destroying official documents, certificates and seals. Forgery means that the producer has no right to make untrue official documents, certificates and seals. This crime is manifested in the fact that the personnel or units responsible for asset appraisal, capital verification, verification and audit intentionally provide false certification documents, and the circumstances are serious. It means that the authorized manufacturer has issued untrue certification documents. (3) The subject of crime is different. The subject of post-crime is the general subject, that is, anyone who has reached the legal age and has the ability of criminal responsibility can constitute it, and its subject is a natural person, excluding the unit. The subject of this crime is a special subject, and the actor must have a certain identity to constitute it. Specifically, its main body is the personnel or units of intermediary institutions that undertake the responsibilities of asset evaluation, capital verification, verification, accounting, auditing and legal services. It includes both natural persons and units. Whoever commits this crime shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined. Whoever extorts property from others or illegally accepts property from others and commits this crime shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and shall also be fined. V. Legal and Judicial Interpretation [Provisions of Criminal Law] Article 229 Personnel of intermediary organizations that undertake the duties of asset evaluation, capital verification, verification, accounting, auditing and legal services intentionally provide false certification documents, and if the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also be fined. Persons listed in the preceding paragraph who ask for or illegally accept other people's property and commit the crime mentioned in the preceding paragraph shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and shall also be fined. If the personnel specified in the first paragraph are seriously irresponsible and the documents issued are seriously inaccurate, thus causing serious consequences, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also or only be fined. Article 231 Where a unit commits the crimes specified in Articles 221 to 230 of this section, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible shall be punished in accordance with the provisions of this section. [Related Laws] Paragraph 3 of Article 39 of the Law on Certified Public Accountants Where an accounting firm or certified public accountant intentionally issues a false audit report or capital verification report in violation of the provisions of Articles 20 and 21 of this Law, which constitutes a crime, criminal responsibility shall be investigated according to law. If an institution undertaking capital verification or verification as stipulated in the first paragraph of Article 219 of the Company Law provides false supporting documents, its illegal income shall be confiscated and a fine of more than one time but less than five times shall be imposed. The relevant competent department may order the institution to suspend business according to law and revoke the qualification certificate of the person directly responsible. If a crime is constituted, criminal responsibility shall be investigated according to law. Article 202 of the Securities Law: If a professional institution that issues audit reports, asset appraisal reports or legal opinions for securities issuance, listing or securities trading falsifies the contents it is responsible for, its illegal income shall be confiscated, and a fine of more than one time but less than five times its illegal income shall be imposed, and the relevant competent department shall order the institution to suspend business and revoke the qualification certificate of the person directly responsible. If losses are caused, they shall be jointly and severally liable for compensation. If a crime is constituted, criminal responsibility shall be investigated according to law.
Legal objectivity:
[Criminal Law Provisions] Article 229 Personnel of intermediary organizations that undertake the duties of asset evaluation, capital verification, verification, accounting, auditing and legal services intentionally provide false documents, and if the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also be fined. Persons listed in the preceding paragraph who ask for or illegally accept other people's property and commit the crime mentioned in the preceding paragraph shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and shall also be fined. If the personnel specified in the first paragraph are seriously irresponsible and the documents issued are seriously inaccurate, thus causing serious consequences, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also or only be fined. Article 231 Where a unit commits the crimes specified in Articles 221 to 230 of this section, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible shall be punished in accordance with the provisions of this section. [Related Laws] Paragraph 3 of Article 39 of the Law on Certified Public Accountants Where an accounting firm or certified public accountant intentionally issues a false audit report or capital verification report in violation of the provisions of Articles 20 and 21 of this Law, which constitutes a crime, criminal responsibility shall be investigated according to law. If an institution undertaking capital verification or verification as stipulated in the first paragraph of Article 219 of the Company Law provides false supporting documents, its illegal income shall be confiscated and a fine of more than one time but less than five times shall be imposed. The relevant competent department may order the institution to suspend business according to law and revoke the qualification certificate of the person directly responsible. If a crime is constituted, criminal responsibility shall be investigated according to law. Article 202 of the Securities Law: If a professional institution that issues audit reports, asset appraisal reports or legal opinions for securities issuance, listing or securities trading falsifies the contents it is responsible for, its illegal income shall be confiscated, and a fine of more than one time but less than five times its illegal income shall be imposed, and the relevant competent department shall order the institution to suspend business and revoke the qualification certificate of the person directly responsible. If losses are caused, they shall be jointly and severally liable for compensation. If a crime is constituted, criminal responsibility shall be investigated according to law. Judicial Interpretation Article 81 of the Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on the Standards for Public Security Organs to Jurisdicte Criminal Cases [Cases of Providing False Documents (Paragraph 1 and Paragraph 2 of Article 229 of the Criminal Law)] Intermediary organization personnel who undertake assets evaluation, capital verification, verification, accounting, auditing and legal services. Deliberately providing false documents, suspected of one of the following circumstances, shall be filed for prosecution: (1) to the state. (two) the amount of illegal income is more than one hundred thousand yuan; (three) false documents with a fictitious amount of more than one million yuan, accounting for more than 30% of the actual amount; (4) Although it does not meet the above amount standard, it has one of the following circumstances: 1. Asking for or illegally accepting other people's property in the process of providing false documents; 2. Having been given administrative punishment for providing false documents within two years, and having provided false documents. (five) other serious circumstances. Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Forgery of Registration Data of Medicines and Medical Devices [20 17]No. 15 (20 17 14, 2065438, adopted at the 65th meeting of the 12th Procuratorial Committee of the Supreme People's Procuratorate) for punishing forged medicines according to law, According to the Criminal Law of People's Republic of China (PRC) and the Criminal Procedure Law of People's Republic of China (PRC), the criminal acts of medical device registration and application materials safeguard people's life and health rights. Several issues concerning the application of law in handling such criminal cases are explained as follows: Article 1. Staff members of drug non-clinical research institutions, drug clinical trial institutions and contract research institutions who intentionally provide false drug non-clinical research reports, drug clinical trial reports and related materials shall be deemed as "intentionally providing false certification documents" as stipulated in Article 229 of the Criminal Law. Under any of the following circumstances, whoever commits the acts listed in the preceding paragraph shall be deemed as "serious" as stipulated in Article 229 of the Criminal Law, and shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and fined: (1) intentionally using false experimental drugs in the process of non-clinical research or clinical trial of drugs; (2) Concealing serious adverse events related to drugs used in clinical trials; (3) Deliberately damaging the original data of non-clinical research or clinical trials of drugs; (4) fabricating the information of the animals under test, the information of the subjects, the records of the main test process, research data, test data and other non-clinical research data or clinical test data of drugs, which affects the evaluation results of drug safety and effectiveness; (5) Having received criminal punishment or administrative punishment within two years for providing false certification materials during the application for registration of drugs and medical devices; (six) other serious circumstances. Article 2 Whoever commits the acts specified in Article 1 of this Interpretation and extorts or illegally accepts other people's property shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and fined in accordance with the provisions of the second paragraph of Article 229 of the Criminal Law on the crime of providing false documents; At the same time, it constitutes the crime of providing false documents, the crime of accepting bribes, and the crime of accepting bribes by non-state staff, and is convicted and punished according to the provisions of heavier punishment. Article 3 Any staff member of an applicant for drug registration who intentionally uses false drug non-clinical research reports, drug clinical trial reports and related materials that conform to the provisions of the second paragraph of Article 1 of this Interpretation to defraud drug approval documents to produce and sell drugs shall be convicted and punished for the crime of producing and selling counterfeit drugs in accordance with the provisions of Article 141 of the Criminal Law. Article 4 If the staff of an applicant for drug registration as stipulated in the second paragraph of Article 1 of this Interpretation instructs the staff of a drug non-clinical research institution, a drug clinical trial institution or a contract research institution to provide false drug non-clinical research reports, drug clinical trial reports and related materials, it shall be punished as the crime of providing false certification documents. Under any of the following circumstances, unless there is evidence to the contrary, it can be considered as "instigating" as mentioned in the preceding paragraph: (1) entrusting relevant institutions and organizations to conduct non-clinical research and clinical trials of drugs knowing that they do not have the corresponding conditions or capabilities; (2) The price paid is obviously different from the normal expenses. Staff members of drug registration applicants and staff members of drug non-clinical research institutions, drug clinical trial institutions and contract research institutions * * * commit the acts specified in the first paragraph to defraud the drug approval number to produce and sell drugs, and at the same time constitute the crime of providing false certification documents and the crime of producing and selling counterfeit drugs, and shall be convicted and punished in accordance with the provisions of heavier punishment. Article 5 Whoever intentionally provides or uses false clinical trial reports and related materials of medical devices in the application for registration of medical devices shall refer to Articles 1 to 4 of this Interpretation. Article 6 Where a unit commits the crimes specified in Articles 1 to 5 of this Interpretation, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be convicted and punished according to the conviction and sentencing standards for crimes committed by corresponding natural persons specified in this Interpretation. Article 7 Where the functionaries of state organs in charge of examining the applications for registration of drugs and medical devices abuse their powers or neglect their duties, resulting in the use of false certification materials for the registration of drugs and medical devices, thus causing heavy losses to public property and the interests of the state and the people, they shall be investigated for criminal responsibility for the crime of abuse of power or dereliction of duty in accordance with the provisions of Article 397 of the Criminal Law. Article 8 If it is difficult to determine whether it is a false drug non-clinical research report, drug or medical device clinical trial report and related materials, whether it affects the safety and effectiveness evaluation results of drugs or medical devices, and whether it is a special problem such as serious adverse events, it can be determined according to the opinions issued by the drug and medical device evaluation institutions set up or designated by the state drug supervision and administration department and combined with other evidence. Article 9 The term "contract research institution" as mentioned in this Interpretation refers to the unit entrusted by the applicant for registration of drugs or medical devices, non-clinical research institutions of drugs and clinical trial institutions of drugs or medical devices to engage in the design of test schemes, data statistics, analysis and testing, supervision and inspection and other activities related to non-clinical research or clinical trials. Article 10 This Interpretation shall come into force on September 1 day, 2065438.