Legal subjectivity:
1. The concept of the crime of providing false certification documents (the crime of providing false certification documents by intermediary organization personnel, Criminal Law Article 229, paragraph 1, paragraph 2), is Refers to the serious behavior of persons or units responsible for asset evaluation, capital verification, verification, accounting, auditing, and legal services who intentionally provide false certification documents. 2. Crime composition (1) Object elements The object of this crime is the country’s industrial and commercial administration system. Our country's Company Law stipulates strict conditions for the establishment of limited liability companies and joint stock companies. For example, Article 23 of the Company Law stipulates the minimum amount of registered capital for a limited liability company; Article 152 stipulates the minimum amount of total share capital of a joint stock company. This is very necessary to establish the industrial and commercial enterprise system, standardize public organizations and behaviors, and protect the legitimate interests of the company, shareholders and creditors. Therefore, the act of intentionally or negligently providing false certification documents may result in the establishment of a limited liability company that does not meet the conditions for establishment. A liability company or joint stock company is established. This undermines the relevant provisions of the Company Law and hinders the effective management of companies by the national industrial and commercial administration departments. The criminal objects of this crime are various false certification documents related to the establishment or operation of the company provided by appraisal firms, certified public accounting firms, audit firms and other units or individuals. The main categories include the following: (1) Appraisal reports. Valuation reports or certificates issued by asset appraisal firms and appraisers on the company’s founder’s use of properties, industrial property rights, and patented technologies to offset registered capital. (2) Capital verification report. A certified public accountant or auditor examines the company's registered capital to determine whether it complies with the relevant provisions of the Company Law. (3) Verification report. In addition to verifying the capital situation, the CPA should also review the company's prospectus, balance sheet, profit and loss statement, company's economic profit statement and provident fund withdrawal statement for the past three years and other documents, and then issue verification documents. (4) Audit report. Auditors audit various operating conditions of the company and then issue audit reports. (5) Other reports. Such as accounting statements, lawyers' legal opinions, etc. (2) Objective Elements This crime objectively manifests itself as providing false certification documents, which is a serious act. The so-called certification documents here refer to intermediary certifications such as asset appraisal reports, capital verification certificates, verification certificates, and audit reports. The so-called false certifications Document refers to the content of the above-mentioned certification documents that does not conform to the facts, is untrue, or fabricates, fabricates, or fabricates the facts, or conceals the truth. Falseness can mean that all the content is false or that the main content is false. As far as its performance is concerned, it varies due to the different contents of various supporting documents. For example, the asset appraiser knows that the company’s use of physical objects, industrial property rights, non-patented technology, and land use rights to offset capital or equity is inconsistent with the actual situation, or the value is too high. is higher than or lower than its actual value, but still issues an appraisal certificate without pointing it out; or the company's proposed discount amount is originally consistent with the actual value, but deliberately lowers or raises the property, industrial property rights, non-patented technology The amount of discount or share capital. The capital verification personnel clearly know that the company's promoters have not contributed capital or have not contributed sufficient capital, but they prove that they have contributed capital or have contributed capital in full; or they have stated that they have not contributed capital in full when others originally contributed capital in full. Verifiers who knowingly know that the company's financial reports are untrue and will cause major losses to shareholders and the public fail to point it out, or they conceal or make false reports on the company's accounting treatment of the company's property that may cause damage to the interests of shareholders or other interested parties. . The auditors, on behalf of the state, during the review of the financial status of the company to be established, found that the joint-stock company's prospectus, the current year's balance sheet, profit and loss statement, financial changes, and operating conditions for three consecutive years had false contents and ignored them or helped the company to commit fraud, etc. wait. The act of providing false certification documents must be serious to constitute a crime. The circumstances are not serious, and even if false certification documents are provided, this crime cannot be punished.
Any person specified in the preceding paragraph who solicits property from others or illegally accepts property from others and commits the crime 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 a person specified in paragraph 1 is seriously irresponsible and the certification documents issued are materially inaccurate, causing serious consequences, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also or solely be fined. Article 231 If a unit commits the crimes specified in Articles 221 to 230 of this Section, the unit shall be fined, and the persons directly in charge and other persons directly responsible shall be fined in accordance with the The penalties specified in each article of this section. [Relevant Laws] Article 39, Paragraph 3, of the Certified Public Accountants Law. Accounting firms and certified public accountants violate the provisions of Articles 20 and 21 of this Law and intentionally issue false audit reports and capital verification reports, which constitutes a crime. , be held criminally responsible in accordance with the law. Article 219, paragraph 1, of the "Company Law" If an institution responsible for capital appraisal, capital verification or verification provides false certification documents, the illegal gains shall be confiscated and a fine of not less than one time but not more than five times of the illegal gains shall be imposed, and may be determined by the relevant supervisor The department ordered the institution to cease operations in accordance with the law and revoked the qualification certificates of those directly responsible. If a crime is constituted, criminal liability shall be pursued in accordance with the law. Article 202 of the Securities Law: If a professional institution that issues audit reports, asset evaluation reports, legal opinions and other documents for the issuance, listing or securities trading activities of securities commits fraud on the content for which it is responsible, its illegal gains shall be confiscated. , and a fine of not less than one time but not more than five times of the illegal income will be imposed, and the relevant competent authorities will order the institution to cease operations 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 liability shall be pursued in accordance with the law. Judicial Interpretation of Article 81 of the "Regulations on the Standards for Filing and Prosecution of Criminal Cases under the Jurisdiction of Public Security Organs (2)" issued by the Supreme People's Procuratorate and the Ministry of Public Security [Case of Providing False Certification Documents (Criminal Law Article 229, Paragraph 1, Paragraph 2) Paragraph 2)] Personnel of intermediary organizations responsible for asset valuation, capital verification, verification, accounting, auditing, legal services, etc. who intentionally provide false certification documents and are suspected of any of the following circumstances shall be prosecuted: (1) To the state, the public Or the amount of direct economic losses caused by other investors is more than 500,000 yuan; (2) The amount of illegal gains is more than 100,000 yuan; (3) The fictitious amount in the false certification document is 1 million yuan and accounts for 100% of the actual amount Thirty or more; (4) Although the amount does not reach the above-mentioned standard, one of the following circumstances applies: 1. Asking for or illegally accepting property from others in the process of providing false certification documents; 2. For providing false certification documents within two years, Having received administrative penalties for more than two times and providing false certification documents. (5) Other serious circumstances. Interpretation No. 15 of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Laws in Criminal Cases of Fraudulent Registration Application Materials for Drugs and Medical Devices (1714th Meeting of the Judicial Committee of the Supreme People's Court on April 10, 2017, 2017 Adopted at the 65th meeting of the 12th Procuratorial Committee of the Supreme People's Procuratorate on June 8, and effective from September 1, 2017), in order to punish criminal acts of falsifying registration application materials for drugs and medical devices in accordance with the law and safeguard the people's life and health rights. , According to the relevant provisions of the "Criminal Law of the People's Republic of China" and "Criminal Procedure Law of the People's Republic of China", several issues concerning the application of laws in handling such criminal cases are hereby explained as follows: Article 1 Non-clinical research on drugs Staff members of institutions, drug clinical trial institutions, and contract research organizations who intentionally provide false drug non-clinical research reports, drug clinical trial reports, and related materials shall be deemed as “intentionally providing false reports” as stipulated in Article 229 of the Criminal Law. supporting documents”.