Legal analysis
According to relevant laws and regulations, it is a crime to provide false test reports. The crime of certificate is objectively manifested as the act of providing false certificates, and the circumstances are serious. The so-called supporting documents of the crime of providing false supporting documents refer to intermediary certificates such as asset appraisal report, capital verification certificate, capital verification certificate and audit report. The so-called false certification documents mean that the contents of the above certification documents are untrue, or fabricated, fabricated, fabricated facts, 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.
legal ground
Article 57 of the Product Quality Law of People's Republic of China (PRC) * * * If a product quality inspection institution or certification institution forges inspection results or issues false certificates, it shall be ordered to make corrections, and the unit shall be fined more than 50,000 yuan 1 00,000 yuan, and the directly responsible person in charge and other directly responsible personnel shall be fined more than 50,000 yuan110,000 yuan; Illegal income, confiscate the illegal income; If the circumstances are serious, its inspection qualification and certification qualification shall be cancelled; If a crime is constituted, criminal responsibility shall be investigated according to law. If the inspection results or certificates issued by product quality inspection institutions or certification bodies are untrue and cause losses, they shall bear corresponding liability for compensation; If heavy losses are caused, its inspection qualification and certification qualification shall be revoked. If a product quality certification body violates the provisions of the second paragraph of Article 21 of this Law and fails to require it to correct or cancel its qualification to use certification marks for products that do not meet the certification standards, it shall be jointly and severally liable with the producers and sellers of the products for the losses caused to consumers by the products that do not meet the certification standards; If the circumstances are serious, its certification qualification shall be revoked.