《农民专业合作社法》第五十五条规定的农民专业合作社虚假登记、提供虚假材料等欺诈行为有两种表现形式:一种是农民专业合作社向登记机关提供虚假登记材料或者采取其他欺诈手段取得登记的;另一种是农民专业合作社在依法向有关主管部门提供的财务报告等材料中,作虚假记载或者隐瞒重要事实的。 There are two manifestations of fraudulent activities such as fake registration and provision of false materials by the farmer cooperatives as stipulated in Article 55 of the Law on Farmers’ Professional Cooperatives: one is that specialized farmer cooperatives obtain false registration materials from the registration authority or take other fraudulent means Registered; the other is a farmer specialized cooperatives in accordance with the law to the competent authorities to provide financial reports and other materials, make false records or conceal important facts.