Public officials need to determine the punishment result according to the circumstances and consequences of perjury. Those who commit perjury in civil or administrative proceedings are generally fined, detained or sentenced to punishment according to the seriousness of the case. Whoever intentionally commits perjury in criminal proceedings shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years. Those who are sentenced to public surveillance, criminal detention, fixed-term imprisonment or above (including probation) for intentional crimes or to fixed-term imprisonment for negligent crimes, and the term of imprisonment exceeds three years, shall be dismissed.
Legal objectivity:
The object of this crime is the national industrial and commercial management system. 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. This crime is objectively manifested as 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 and audit report. The so-called false certification documents refer to the fact that the contents of the above certification documents are inconsistent with the facts, 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. 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. Subjective elements This crime must be intentional subjectively, that is, it is determined that the relevant supporting documents provided by it know that there are false contents. 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.