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自然人独资公司不能等同于一人公司。在认定自然人独资公司犯罪主体时,应根据刑法条文及有关司法解释所规定的有关条件来加以认定,视自然人独资公司在设立、经营过程中的不同表现而区别对待。
A wholly foreign-owned company can not be equated with a one-person company. In the determination of a natural person wholly-owned company criminal subject, should be based on criminal law provisions and relevant judicial interpretation of the relevant conditions to be identified, depending on the natural person-owned company in the establishment and operation of the different manifestations and treatment.