第二百一十九条：承担资产评估、验资或者验证的机构提供虚假证明文件的，没收违法所得，处以违法所得一倍以上五倍以下的罚款，并可由有关主管部门依法责令该机构停业，吊销直接责任人员的资格证书。构成犯罪的，依法追究刑事责任。

　　Article 219 Where an institution conducting assets appraisal， capital verification， or testing and verification provides a false certificate， the illegal income so derived shall be confiscated， and a fine of not less than 2 times but not more than 5 times the illegal income shall be imposed， and the relevant authority in charge may order such institution to cease operation， and revoke the qualification certificates of the persons directly responsible. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　承担资产评估、验资或者验证的机构因过失提供有重大遗漏的报告的，责令改正，情节较重的，处以所得收入一倍以上三倍以下的罚款，并可由有关主管部门依法责令该机构停业，吊销直接责任人员的资格证书。

　　Where an institution conducting assets appraisal， capital verification or testing and verification provides a report with material omission due to its negligence， it shall be ordered to make rectification， and where the circumstance is relatively serious， a fine of not less than 2 times but not more than 3 times the income so derived shall be imposed， and the relevant authority in charge may order such institution to cease operation， and revoke the qualification certificates of the persons directly responsible.

　　第二百二十条：国务院授权的有关主管部门，对不符合本法规定条件的设立公司的申请予以批准，或者对不符合本法规定条件的股份发行的申请予以批准，情节严重的，对直接负责的主管人员和其他直接责任人员，依法给予行政处分。构成犯罪的，依法追究刑事责任。

　　Article 220 Where the relevant authority in charge authorized by the State Council approves an application for the establishment of a company which fails to meet the requirements prescribed herein， or approves an application for issue of shares which fails to meet the requirements prescribed herein， and the circumstance is serious， administrative penalty shall be imposed on the supervisor directly in charge and the other person（s） directly responsible in accordance with the law. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百二十一条：国务院证券管理部门对不符合本法规定条件的募集股份、股票上市和债券发行的申请予以批准，情节严重的，对直接负责的主管人员和其他直接责任人员，依法给予行政处分。构成犯罪的，依法追究刑事责任。

　　Article 221 Where the securities regulatory authority under the State Council approves an application for share offer， share listing， or bonds issue which fails to meet the requirements prescribed herein， and the circumstance is serious， administrative penalty shall be imposed on the supervisor directly in charge and the other person（s） directly responsible in accordance with the law. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百二十二条：公司登记机关对不符合本法规定条件的登记申请予以登记，情节严重的，对直接负责的主管人员和其他直接责任人员，依法给予行政处分。构成犯罪的，依法追究刑事责任。

　　Article 222 Where the company registration authority grants registration to an application which fails to meet the requirements prescribed herein， and the circumstance is serious， administrative penalty shall be imposed on the supervisor directly in charge and the other person（s） directly responsible in accordance with the law. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百二十三条：公司登记机关的上级部门强令公司登记机关对不符合本法规定条件的登记申请予以登记的，或者对违法登记进行包庇的，对直接负责的主管人员和其他直接责任人员依法给予行政处分。构成犯罪的，依法追究刑事责任。

　　Article 223 Where the department in charge of the company registration authority compels it to grant registration to an application which fails to meet the requirements prescribed herein， or engages in cover up for an illegal registration， administrative penalty shall be imposed on the supervisor directly in charge and the other person（s） directly responsible in accordance with the law. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百二十四条：未依法登记为有限责任公司或者股份有限公司，而冒用有限责任公司或者股份有限公司名义的，责令改正或者予以取缔，并可处以一万元以上十万元以下的罚款。构成犯罪的，依法追究刑事责任。

　　Article 224 Where an entity passes itself off as a limited liability company or joint stock limited company while not registered as such in accordance with the law， it shall be ordered to make rectification or such entity shall be closed down， and a fine of not less than 10，000 Yuan but not more than 100，000 Yuan may be imposed. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百二十五条：公司成立后无正当理由超过六个月未开业的，或者开业后自行停业连续六个月以上的，由公司登记机关吊销其公司营业执照。