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Shenzhen False Trade Interest Chain Survey: Corporate Fraud Tax Rebate Inflated Trade Volume

2013/4/27 8:52:00 27

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False Trade Interest Chain Taxation Trade Foreign Trade Export

April 23rd afternoon, < a href= "http://sjfzxm.com/news/index_p.asp" > Shenzhen < /a > Futian Free Trade Zone No. 2, one of the incoming and exported freight cars goes by.

Reporter survey found that seemingly import and export trade flourishing scene, but potentially a lot of false trade.

reporters found in the bonded area that the logistics companies that import and export customs clearance have launched "one day tour" advertisements. These include assisting enterprises to export the tax rebates by way of export, and through the way of bundling entry, the business of pulling the false exported goods from Hongkong. The number of profits of a freight car in Hongkong is fifty thousand yuan, one hundred thousand yuan, and tens of millions of yuan.

in fact, the phenomenon that enterprises have dump trade volume in order to defraud the tax rebate has become an open secret in the import and export trade circle of Shenzhen. In addition, the false departure trade is also the best way to carry out the capital mad arbitrage in the mainland.

data have already been printed, and all kinds of false trade means have directly led to a surge in export volume to Hongkong, and export volume even reached a new high of 18 years in the first quarter of this year.

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At the gate of Shenzhen export processing zone (commonly known as Pingshan bonded zone) in Pingshan new area, Shenzhen, the drivers parked cars in various logistics companies' parks and queued for examination or gate opening. P

In the China customs building near the import and export checkpoints, the crowd is also surging. Customs declarers are holding the manuals and materials waiting in front of the windows. Customs officers quickly seal the seals after browsing the data.

Customs declarant of a customs broker told reporters that the customs had to see thousands of Customs materials every day. If the materials were complete and swept the familiar customs declarer's face, the examination would be more convenient. P

Less than P, the goods pported behind the smooth declaration are mostly "one day tour" business, that is, when goods enter the bonded area, they can enjoy all the preferential policies of import and export.

For upstream enterprises, goods entering the bonded area will be deemed to be exported, and they can be refunded immediately.

The downstream enterprises only need to import goods from the logistics park of the bonded area and declare their imports to the customs in the form of "processing trade manual", so that they can enjoy the exemption from customs duties and value-added tax from imported materials.

Lin Hui, a manager of the logistics company who has a registered capital of 5 million yuan in the Pingshan bonded area, has been rolling around for 8 years in the import and export trade.

In the near future, he has to make two hundred or three hundred "one day tours" every day, and arrange them in different bonded zones according to customer needs, among which there are many exaggerated false trade sheets.

it is reported that the "one-day tour" business originated from China's policy of encouraging enterprises to export. According to the regulations, all processing trade enterprises must complete the import and export declaration procedures. The customs issue a processing trade manual to qualified export processing enterprises, such as Foxconn, TCL, and three star. All of them have the right to obtain, and the manual means that the raw materials and finished products must come from abroad, and can be duty-free.

In 2010, before the formal operation of Pingshan bonded area, the "one-day tour" of import and export of goods needed to be completed in Hongkong, and now it can be completed in Shenzhen bonded area. However, in the Futian Bonded Area near Hongkong, only Hong Kong vehicles can enter and leave, and the cost of port cars is higher. Therefore, the "one day tour" of enterprises is mostly pferred to the Pingshan bonded area which is closer to the industrial area, and the operation is completed within 15 minutes of the fastest customs clearance.

reporters learned from the customs declarations of several logistics companies that in the "one-day tour", the import and export trade is false for the purpose of defrauding national tax rebates.

in April 24th, a chief executive from Liaoning rushed to Shenzhen with his secretary. He demanded to complete 40 million yuan import and export trade data before May to get government discount.

On the evening of 25, the reporter went to the office of a small import and export company on the 17 floor of a building beside the Luohu District Committee until 8 o'clock at night. The two parties had not yet had dinner, and they were still discussing the agent price urgently.

Mr. P, the owner of the import and export company, is from Shangrao Town, Raoping County, Chaozhou City, Guangdong province. According to his statement, almost all the people in the town do business in Shenzhen for import and export data, and many of their customers come from Sichuan and Jiangsu provinces.

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Behind the chain of "P" false trade, the interests of all parties are hidden.

As the winner of the profit maximization, enterprises can defraud the export tax rebates, and even in the backward provinces of the mainland, the export can even receive government discount.

the reporter's reply from several logistics companies in Shenzhen as an import and export trader is that he can make false trade volume and get the export tax rebate, and then pport the goods back to China to help customers successfully avoid value-added tax and high tariffs on imported goods.

"after the export gets the tax rebate, you do not need to manage how to bring it back. How to avoid tax is also our business. You only need to charge a kilogram of goods per vehicle to calculate our shipping agent fee."

A logistics company in Futian Bonded Area in Shenzhen said that if he did not grasp the customs clearance, he would not take the order, because the contract would indicate that once the problem occurred, the agency would compensate the customer 5 times the pportation cost.

but in order to avoid the risk of regulatory authorities' verification, logistics companies will not drag their export goods simply in the bonded area, but they need to ship to Hongkong to switch between warehouses of different logistics companies so as to cut off the chain of goods inquiry.

When goods are shipped back, they will not make separate declarations. The logistics companies will adopt a unified centralized declaration method, which is mixed with other compliant goods, and the industry is commonly referred to as "grey customs clearance".

For a red Carruades de Lafite, it costs 200 yuan to levy a regular bottle, but if it is bundled, it costs only 60 yuan.

because of the economic downturn in Europe and America, some enterprises are trying to make high export data.

According to the salesmen of several logistics companies, some companies do not play karate, usually export trade, but there will be a virtual increase in volume, which can also prevent customs and tax bureau from investigating.

it is understood that if you want to arbitrage in the import and export trade, you must have three conditions: first, there must be products, rental goods can also be; secondly, companies have to issue VAT invoices, such as a group of 10 million yuan worth of goods in Hongkong three times, need 30 million of the votes to go to the Inland Revenue Department refund; third is the export tax rebate is greater than the cost of imports, there is indeed a difference can earn.

in terms of variety, enterprises usually choose small size, light weight and high value electronic products, such as monitors, memory bars, storage cards, and other electronic products.

If a batch of goods wants to go back to China in accordance with the normal way, the difference between the export tax rebate and the import cost may be negative, and the cost of finding a logistics company may be less than half of the tax rebate.

Miss P, a business manager of a logistics company in Kwai Chung, Hongkong, calculates an account: the value of the display of 100 million yuan, the maximum tax rebate of 17 million yuan, the carrying capacity of a vehicle 20 thousand kilograms, the deduction of the value added tax invoice cost of 3%-4%, the agent pportation cost of 160 yuan per kilogram, and the customs and Excise Department's relationship fees, which can earn tens of millions of yuan.

in the chain of interest that defrauded the huge tax rebate, some employees of some regulatory departments acted as "helpers" to a certain extent, and the premise was to give "red packets".

Reporters saw in the customs hall of Pingshan bonded area, four black lists of red envelopes were posted on the bulletin board, including the number of gifts and names of objects from dozens of companies, ranging from thousands to tens of thousands of dollars.

Besides P, a large number of false trade also opened an underground passage for hot money.

Li Youhuan, a longtime expert on hot money in Guangzhou (micro-blog), has repeatedly pointed out that hoarding of international hot money in Hongkong is likely to follow the import and export trade channels of the bonded area and follow the cargo's multiple idle trips at any time to enter the mainland of China.

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The frequent trade interaction between Hongkong and the mainland also makes some arbitrage more operational opportunities.

according to customs statistics, the total value of bilateral trade between the mainland and Hongkong in the first quarter was 109 billion 880 million US dollars, a big increase of 71.2%, while Guangdong's trade volume in the first quarter increased 91.6% to that of Hongkong. In March, China's exports to Hong Kong increased by 92.9%, and its growth rate reached a 18 year high.

but in the first quarter of this year, the port completed only 8 billion tons of foreign trade cargo throughput, and the growth rate dropped 4.2 percentage points over the same period last year.

According to the previous rule, foreign trade data and port data are usually synchronized floating, and the two sets of data increase or decrease, which is quite intriguing.

at the same time, it is worth noting that there is a big gap between the mainland customs and Hongkong customs's import and export data.

Data show that from December 2012 to March this year, the total amount of exports to Hongkong by the General Administration of Customs was 94 billion 900 million US dollars, but the customs import statistics from Hongkong in the same period amounted to only US $58 billion 700 million.

for this purpose, Zheng Yuesheng, spokesman for the General Administration of customs, said that the difference in statistics and practice between the two places resulted in the difference in trade statistics between the two places, which is the main reason.

At present, the General Administration of Customs has conducted a preliminary investigation and is unable to conclude whether it is a false trade.

according to the press, a lot of trade in and out of Hongkong is entrepot trade. A group of goods circulate between the mainland and Hongkong. Some are not for tax fraud, but for the export and import of goods, they are paid in U.S. dollars and RMB in foreign exchange, and earn the exchange rate spread by using the US dollar in different prices between the mainland and Hongkong.

the usual way of operation is to import the renminbi in domestic payment, the enterprise will deposit RMB to domestic bank, the bank will make it a financial product with high yield and interest rate, and then settle the dollar through the Bank of Hongkong, adopt the T 1 way to settle in Hongkong, the exchange rate difference can reach 4/1000 points eight, 2 hundred million of the funds can earn nearly 1 million yuan a day, the larger the amount of money, the more money it makes.

Ping An Bank has a client manager who has made arbitrage through entrepot trade.

According to him, "now the re export trade in Shenzhen has not been done well before. On the one hand, the interest rate differential has been narrowed down, and on the other hand, the exchange rate has been reduced."

Such illegal trade practices have always been the object of severe attack by the state, but P has been difficult to eradicate because of its hidden interests.

In 2011, customs inspectors launched a storm of inspection, but after two months, a few customs officers were arrested.