Legal analysis: It should depend on the situation. For example, when some banks sign a credit card contract or a house loan contract with the applicant, the income certificate provided by the applicant is one of the annexes of the contract, which is an important part of the contract. If the unit issues a higher income certificate, it will mislead the bank to trust the employees to have repayment ability and issue loans. Once the employee fails to repay the loan or simply evades the debt, the bank has the right to sue the employee personally, and has the right to list the unit that issued the false income certificate as a co-defendant or a third party and demand legal responsibility.

Legal basis: Article 111 of the Civil Procedure Law of People's Republic of China (PRC) stipulates that the people's court may impose a fine or detain a litigant participant or any other person for any of the following acts according to the seriousness of the case; If the case constitutes a crime, criminal responsibility shall be investigated according to law: (1) forging or destroying important evidence, which hinders the people's court from hearing the case; (2) using violence, threats or bribes to prevent witnesses from testifying or instigating, bribing or coercing others to commit perjury; (3) Hiding, transferring, selling off or destroying the property that has been sealed up or detained, or transferring the property that has been counted and ordered to be kept; (4) Insulting, slandering, framing, beating or retaliating against judicial personnel, participants in litigation, witnesses, translators, expert witnesses, inspectors and assisting executors; (5) Obstructing judicial personnel from performing their duties by violence, threat or other means; (6) Refusing to perform a legally effective judgment or ruling of the people's court. The people's court may impose a fine or detention on a unit that commits one of the acts listed in the preceding paragraph; If a crime is constituted, criminal responsibility shall be investigated according to law.