对借款验资后抽回的行为,应从行为人主观方面对危害结果的心理内容来分析。如果行为人明知将借款抽回后发起人、股东无意或不可能填补资金空洞,则构成抽逃出资罪,否则,无论是特殊主体还是非主体人员都不应以犯罪定性。 After the capital verification of the loan withdrawal behavior, should be from the subjective aspects of the perpetrator of the psychological consequences of the harm to analyze. If the perpetrator knows that the loan will be withdrawn after the sponsor, the shareholders have no intention or impossible to fill the funding hole, thus constituting the crime of withdrawing capital contribution. Otherwise, neither the special subject nor the non-subject personnel should be judged as guilty of crimes.