Generally speaking, shareholders are the main body of capital contribution and should bear the responsibility of "shell companies" for false capital contribution and capital withdrawal. However, the law also gives corporate directors, senior executives, actual controllers, and intermediary service agencies undertaking asset evaluation, capital verification or verification the legal obligation of honesty, diligence and due diligence, which violates this obligation, That is, they should bear corresponding legal responsibilities. According to relevant laws and regulations, if the institution undertaking asset appraisal, capital verification or verification causes losses to the creditors of the company due to the untrue appraisal results, capital verification or verification certificates issued by it, it shall be liable for compensation within the amount of its appraisal or verification, unless it can prove that it is not at fault.
 Legal basis
 Article 188 of the Company Law [Cancellation of the Company] After the liquidation of the company is completed, the liquidation group shall prepare a liquidation report, submit it to the shareholders' meeting, the shareholders' assembly or the people's court for confirmation, and submit it to the company registration authority to apply for cancellation of the company's registration, and announce the termination of the company.
 Article 211 of the Company Law [Legal Liability for Overdue Opening, Suspension of Business, Failure to Carry out Change Registration in accordance with the Law] Where a company fails to open its business for more than six months without justified reasons after its establishment, or voluntarily suspends its business for more than six consecutive months after its opening, the company registration authority may revoke its business license.
 Where a company's registered items are changed and the relevant change registration is not handled in accordance with the provisions of this Law, the company registration authority shall order it to register within a time limit; If it fails to register within the time limit, it shall be fined not less than 10000 yuan but not more than 100000 yuan.