[Provisions of Criminal Law] Article 159 If the promoters and shareholders of a company violate the provisions of the Company Law, make false capital contributions without paying money or transferring property rights, or withdraw their capital contributions after the establishment of the company, and the amount is huge, and the consequences are serious or there are other serious circumstances, they shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined at least 2% 10% of the amount of false capital contributions. Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention. [Related Law] If the promoters and shareholders of 208th Article Company fail to deliver money, physical objects or transfer property rights, and make false capital contributions, thus deceiving creditors and the public, they shall be ordered to make corrections and be fined more than 5% 10%. If a crime is constituted, criminal responsibility shall be investigated according to law. Article 209 Where the promoters and shareholders of a company withdraw their capital contribution after the establishment of the company, they shall be ordered to make corrections and be fined between 5% and 0% of the amount of capital contribution withdrawn. If a crime is constituted, criminal responsibility shall be investigated according to law. [Judicial Interpretation] Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on Prosecution Standards for Economic Crimes 200 1.5: III. Case of False Capital Contribution and Withdrawal of Capital Contribution (Article 159 of the Criminal Law) The promoters and shareholders of the company violate the provisions of the Company Law, make false capital contributions, or withdraw their capital contributions after the establishment of the company, which is suspected of one of the following circumstances. Should sue: 1, making false capital contribution or withdrawing capital contribution, causing direct economic losses to the company, shareholders and creditors, and the accumulated amount is more than100000 yuan but less than 500000 yuan; 2. Although it does not meet the above amount standard, it has one of the following circumstances: (1) The company is insolvent or unable to operate normally; (2) The promoters and shareholders of the company conspire to make false capital contributions or withdraw capital contributions; (3) Having been subjected to administrative punishment twice or more for making false capital contributions or withdrawing capital contributions, and making false capital contributions or withdrawing capital contributions; (four) illegal activities by using false capital contribution or withdrawing funds from capital contribution.
Legal objectivity:
Article 35 of the Company Law of People's Republic of China (PRC) After the establishment of the company, the shareholders shall not withdraw their capital contribution. Article 200 Where the promoters and shareholders of a company withdraw their capital contribution after the establishment of the company, the company registration authority shall order them to make corrections and impose a fine of more than 5% 15% of the withdrawn capital contribution. Article 12 of Judicial Interpretation III of the Company Law: After the establishment of the company, if the company, shareholders or creditors of the company request shareholders to withdraw their capital contribution on the grounds that their behavior conforms to one of the following circumstances and damages the company's rights and interests, the people's court shall support it: (1) Transfer the capital contribution into the company account for capital verification and then transfer it out; (2) Transferring capital contribution through fictitious creditor-debtor relationship; (3) Making false financial and accounting statements and inflating profits for distribution; (four) the use of related party transactions to transfer capital; (5) Other acts of withdrawing capital contribution without legal procedures.