The constitutive elements of ″Insider Reverse Piercing of the Corporate Veil (RVP-I)″ include three parts, namely, subject element, behavior element and consequence element. With respect to subject element, the subjects of RVP-I include subjects of right and subjects of liability. A subject of right could be the corporation itself or its individual shareholder(s) or a patent company; while a subject of liability refers to creditors of a corporation, whether they are voluntary or involuntary ones. With respect to behavior element, a shareholder must have conducted behaviors of excessive control over the corporation to be pierced if any subject of right intends to apply for the use of RVP-I. Such excessive control over the corporation shall be neutral and a sum of a series of factual behaviors. It shall not be out of subjective malice of any shareholder, who may seek illegal interests by taking advantages of corporate personality. Instead, such control should be conducted just for the convenience of corporate management and operation, or due to the close connection between the corporate operation and the daily life of the shareholder(s). Consequence element contains three sub-elements featuring a progressive relationship with each other as below: Firstly, the relationship between a shareholder and the corporation to be pierced has reached a de facto status in which the personalities of the two became completely identical in essence due to the shareholder's excessive control over the corporation. Secondly, some inequitable consequences against critical social policies or special legal rules (such as the loss of basic life dependences by a shareholder) will be caused by enforcement of a creditor's rights. Finally, the losses or adverse effects caused by RVP-I to a creditor of the corporation are less than the public interests which will be promoted by granting the corporation some legal privileges or immunities that can only be enjoyed by its shareholder(s). In this paper, the greatest innovation is the research object—the constitutive elements of RVP-I. In the existing research literature in China, it is nearly impossible to find any papers or books dedicated to an in-depth study on RVP-I. Under such conditions, this paper has made an attempt to study the constitutive elements of RVP-I. With rigorous studies and careful considerations, the traditional framework of analyzing the three elements (subject, behavior and consequence) is adopted in the paper to give a thorough study on the subject based on the principle of RVP-I and the rich judicial experiences of the United States. Another important innovation of this paper lies in the research methods-comparative law study. Faced with the lack of RVP-I precedents in China, we resorted to the numerous judicial precedents of the United States related to the subject, from the first supporting RVP-I case judged by the Supreme Court of Minnesota in 1985 to the latest series cases against the Secretary of the United States Department of Health & Human Services caused by the Patient Protection and Affordable Care Act of the Obama administration, with the purpose of summarizing the analysis thoughts of the US courts in applying the RVP-I principle. Meanwhile, we have studied a lot of related papers written by American scholars who have conducted in-depth researches on RVP-I and acted as a continuous source of inspiration and new ideas to us. This paper is not simply intended to introduce the objective conditions of the RVP-I practices or theoretical researches in the US, but to give an in-depth analysis on the constitutive elements of RVP-I in the hope of providing a reference to the establishment of the RVP-I principle in China.