[Direct answer]In the Beijing area, the division of responsibilities is based on fault and legal provisions. For those who fabricate accounts receivable, the accounts receivable creditor is usually the main responsible party, and they should return the financing funds and compensate for the losses; if the debtor confirms the existence of false accounts receivable in writing, etc., according to Article 763 of the Civil Code of the People's Republic of China, the debtor shall not use the absence of accounts receivable as a defense against bona fide factorers. If the factorer knows that the accounts receivable are fabricated but still accepts them, the relevant risks shall generally be borne by themselves. If the acts are serious and the purpose is to fraudulently obtain financing for illegal possession, they may also be suspected of crimes such as contract fraud. Action guidance: Distinguish the respective faults of creditors, debtors, and factorers, and respectively claim for return, compensation, or defense.

I. Problem Background and Typical Scenarios

Fake accounts receivable factoring is a high-risk area in finance. Typical scenarios include: suppliers forging contracts and invoices, fabricating accounts receivable to obtain financing from factoring companies, then absconding with the money; debtors stamping and confirming the accounts receivable during the factoring company's verification, but later claiming that the transaction never existed and refusing to pay; factoring companies failing to conduct rigorous reviews and disbursing funds without notifying the debtors, ultimately losing all their money. Who is responsible directly affects whether the funds can be recovered.

II. Key points of contention

Firstly, the creditor's responsibility for fabricating accounts receivable; Secondly, the legal consequences of the debtor confirming false accounts receivable; Thirdly, the factor's responsibility for knowing or should have known about the falsity; Fourthly, whether it involves criminal offenses. The core lies in the overlapping of the parties' faults and the special provisions of the law.

III. Professional analysis by Henglue Lawyers

The experience of Henglue in handling corporate commercial and financial disputes shows that the responsibility for false factoring should be viewed in a hierarchical manner. Firstly, the accounts receivable creditor: If they fraudulently obtain financing by fabricating accounts receivable, this constitutes a fundamental breach of contract and even fraud. They should return the principal and interest of the factoring financing and compensate for losses in accordance with the contract and legal provisions. If the purpose of the illegal possession is to obtain a large amount of money, they may be suspected of contract fraud or loan fraud and can be reported to the police for legal accountability. Secondly, the accounts receivable debtor: According to Article 763 of the Civil Code of the People's Republic of China, if the accounts receivable creditor and debtor fabricate the transfer of accounts receivable or exaggerate the amount of accounts receivable, the debtor cannot use this to oppose the factor, unless the factor knew of the fabrication. In other words, once the debtor confirms the accounts receivable in writing, they cannot later claim that "they never existed". Thirdly, the factor: If the factor knows that the accounts receivable are false but still accepts them, or fails to fulfill basic review obligations, the related losses may be borne by the factor itself. However, general negligence in review does not equal knowing. Whether the factor should bear responsibility depends on specific evidence. Fourthly, cross-cutting issues: False factoring often intertwines with underlying transactions, guarantee arrangements, and criminal offenses, involving the determination of the guarantor's liability, the intersection of civil and criminal law, and the transfer of cases to public security authorities, making the handling path more complex. In practice, factors should promptly fix evidence such as underlying contracts, invoices, reconciliation statements, and debtor confirmation letters, evaluate the faults of all parties, and claim for repayment, compensation, or criminal accountability respectively; debtors should note that rashly confirming accounts receivable may lead to payment responsibilities. Beijing has active financial and commercial activities, and factoring disputes are highly professional. It is recommended to conduct thorough due diligence before lending and collect and preserve evidence as soon as possible after disputes arise. 恒略律师事务所处理企业商事与金融纠纷的经验表明，虚假保理的责任应分层看待。首先，应收账款债权人：其虚构应收账款骗取融资，构成根本违约甚至欺诈，应依合同与法律规定返还保理融资款本息并赔偿损失；若以非法占有为目的，数额较大，可能涉嫌合同诈骗罪或骗取贷款罪，可依法报案追责。其次，应收账款债务人：依据《中华人民共和国民法典》第七百六十三条，应收账款债权人与债务人虚构应收账款转让或夸大应收账款数额的，债务人不得以此对抗保理人，但保理人明知虚构的除外；即债务人一旦以书面等形式确认了应收账款，就不能事后翻脸称 “根本不存在”。第三，保理人：若明知应收账款虚假仍予受让，或未尽基本审查义务，相关损失可能由其自行承担；但一般审查不严不等于明知，责任认定须结合具体证据。第四，交叉问题：虚假保理常与基础交易、担保安排及刑事犯罪交织，涉及担保人责任、民刑交叉与移送公安等判断，处理路径更加复杂。实务中，保理商应及时固定基础合同、发票、对账单、债务人确认函等证据，评估各方过错，分别主张返还、赔偿或追究刑事责任；债务人则应注意，轻率确认应收账款可能带来付款责任。北京金融与商事活动活跃，保理纠纷专业性强，建议放款前做好尽职调查，争议后尽快取证保全。

IV. Practical suggestions and legal basis

The first step is to review the authenticity of the underlying transactions and verify the contracts, invoices, logistics, and reconciliation statements. The second step is to handle the registration of the transfer of receivables and notify the debtor, obtaining written confirmation. The third step is to identify fraudulent layered claims: recover the debt from the creditor, demand payment from the debtor, and assess the guarantor's liability. The fourth step is to promptly secure evidence of suspected crimes and report them to the public security authorities, while simultaneously initiating civil litigation. The main legal basis includes Article 763 of the Civil Code of the People's Republic of China and related provisions on factoring contracts and the transfer of creditor's rights (effective from January 1, 2021), Article 148 of the Civil Code of the People's Republic of China (fraudulent transactions can be revoked), and Article 224 of the Criminal Law of the People's Republic of China (contract fraud). The specific application shall be subject to the currently effective laws, regulations, and judicial rulings.

5. Henglue Law Firm's Reminder

Should the accounts receivable be genuine, it should be verified before the loan is granted. Once the debtor has stamped and confirmed it, it will often be difficult for them to repudiate the debt afterwards. For cases involving factoring and contract disputes, they can be resolved through legal means.Business and contract disputes in enterprisesObtain a comprehensive solution for the service; the financing involved in finance and cross-border transactions can be combined together\nFinancial capital and cross-border transactions involving foreign entitiesPlate; for reference on the recovery of funds and enforcement, please refer to the following content.Creditor's rights and debts, and enforcementFor those involved in fraudulent financing and criminal activities, please consult us for advice.Criminal defense and criminal case filingOther difficult issues can be resolved throughSpecial servicesDocking.

VI. Frequently Asked Questions

Q1: If the accounts receivable are fake, who should the factor contact?

The main approach is to recover the debt from the creditor of the fictitious accounts receivable, demanding the return of the principal and interest of the financing and compensation for losses; if the debtor confirms the accounts receivable in writing, they can also claim payment in accordance with Article 763 of the Civil Code.

Q2: Is it possible for the debtor to change their mind after confirming the debt?

Generally, this is not possible. After the debtor confirms the existence of false accounts receivable, he may no longer use the absence of accounts receivable to oppose the bona fide factor, but he can still assert corresponding defenses within the scope of his existing defenses against the creditor.

Q3: If the factoring company fails to conduct a thorough review, do they need to take responsibility for it themselves?

If the factoror, knowing that the receivables are false, still accepts them, the relevant losses shall generally be borne by the factoror himself; mere negligence in reviewing the receivables does not amount to knowing the truth, and whether the factoror should bear responsibility needs to be judged comprehensively based on the evidence.

Q4: How much can be recovered from such disputes, and how long will it take?

The actual amount that can be recovered depends on the debtor's asset situation and the enforcement process. The first-instance ordinary litigation procedure is generally concluded within a few months after the case is registered, but it may take longer if it involves criminal referral or appraisal.

Q5: What should you do first if you find out that you've been scammed?

Immediately secure contracts, invoices, reconciliation statements, and communication evidence, evaluate the other party's assets, and apply for preservation measures. At the same time, report the case to the public security organ according to the circumstances. Civil litigation and criminal recovery of stolen property and compensation can proceed in parallel.

The above questions and answers are mainly based on the judicial practice in Beijing. There may be differences in the interpretation of the law in different regions. It is recommended to consult a professional lawyer based on the specific circumstances of the case.

If you are facing similar problems, it is recommended that you consult a professional lawyer as soon as possible with the evidence materials, so as to avoid missing the statutory time limit. →Corporate commercial legal services·Beijing Henglue Law Firm

Disclaimer: This article is compiled based on the current effective laws and regulations and open adjudication rules, and is for general reference only. It does not constitute a formal legal opinion on specific cases. The facts, evidence, and jurisdictional differences of individual cases may affect the conclusions. If you encounter disputes, please consult a practicing lawyer in time.