1.用假身份证、假验资手段成立“空壳公司”。不法分子向工商、税务等部门申请营业执照、税务登记证时,往往提供伪造的身份证或会计证。经济性质均为股份制有限责任公司或私营企业,无上级主管部门。为了能够工商注册,还利用假发票等形式进行虚假投资,骗取会计师事务所的验资报告。 1. Fake ID cards, false capital verification means to establish a “shell company.” Criminals to the business, tax and other departments to apply for business licenses, tax registration certificates, often provide forged ID card or accounting certificate. Economic nature of the joint-stock limited liability company or private-owned enterprises, no higher authorities. In order to be able to business registration, but also the use of false invoices and other forms of false investment, fraud accounting firm’s capital verification report.