1, using false certificates or property certificates to borrow money and not paying it back for a long time;

2. Borrowing money for fictitious reasons and maliciously evading debts;

3, and there are means to conceal the facts;

4. The fact of disposing of property, in the name of borrowing money, maliciously evading debts can be regarded as illegal possession, so it constitutes a crime of fraud.

Legal basis: Article 266 of the Criminal Law of People's Republic of China (PRC).

If the crime of fraud defrauds public or private property, and the amount is relatively large, it shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also or only be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated. Where there are other provisions in this Law, such provisions shall prevail.

Article 2 10

Whoever steals special invoices for value-added tax or other invoices that can be used to defraud export tax rebates or deduct taxes shall be convicted and punished in accordance with the provisions of Article 264 of this Law.

The crime of fraud is to defraud special invoices for value-added tax or other invoices that can be used to defraud export tax rebates or deduct taxes by deception, and shall be convicted and punished in accordance with the provisions of Article 266 of this Law.

What is the basic structure of fraud?

1. The perpetrator commits fraud for the purpose of illegal possession;

2. The victim has a wrong understanding;

3. The victim disposes of property based on misunderstanding;

4. The actor acquired property;

The victim suffered property losses.