对虚报注册资本罪几个问题的探讨

虚报注册资本罪是刑法修订后新增的一个罪名,目前理论上尚缺乏深入论述,有必要对这一犯罪的手段、犯罪形态及一罪与数罪等问题进行详细探讨;刑法158条规定的“采取其他欺诈手段”虽看似十分完善,实则没有存在的实际意义;虚报注册资本罪系结果犯,存在犯罪预备、犯罪未遂、犯罪中止等未完成形态。

Crime of falsely reporting the registered capital is a new accusation in the newly-revised criminal law. It has not been studied further from the academic point of view yet. The paper analyzes this crime from the aspects of means of crime, criminal pattern, one crime and plural crimes, and then points out that the stipulation of 揵y other deceptive means? which is in the 158th item of the criminal law, has not any actual meaning although it looks very perfect. It also points out that the crime is a consequence offense and it has uncompleted patterns such as preparation for a crime, criminal attempt and discontinuation of a crime.