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Case Study: Export Tax Rebate Fraud

2013/7/18 11:15:00 39

Export Tax Rebate Foreign Trade Clothing Export

Wei Da (alias) is the head of a large foreign trade enterprise in the Yangtze River Delta area. Unconsciously, he became a chess piece in the hands of < a href= "http://sjfzxm.com/news/index_c.asp" > export tax rebate < /a > Professional cheat.

through his own case, he revealed to reporters that the export of some goods has been "soaring" for some time: the so-called foreign trade agency found upstream goods companies to falsely add VAT invoices, and at the same time sought factories to buy goods that were far below the invoice volume, and then exported the goods to overseas "shell companies" through the process of trading companies.

Thus, the export tax rebates far exceed the value of the goods are defrauded.

"P" and the phenomenon of "one day tour of exports", which were previously investigated by the newspaper, are the direct reasons for the high trade volume.

It is noteworthy that in June, Guangdong and even the whole country's foreign trade data fell sharply partly because the false export was curbed under the background of regulatory overweight.

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there are such a group of "foreign trade agents". They are active in Shenzhen and other coastal ports, and shoot for another place. The object of poaching is export tax rebate.

Wei said that he received a call from a Shandong cooperation company a few years ago: "a customer in Shenzhen has many foreign trade lists here, and we can't finish them all. Do you want to do something?"

Wei Da agreed, so a foreign trade agent from Shenzhen came to negotiate.

Everything seems to be a normal mode of operation: Shenzhen has foreign customers, find factories for themselves, trade processes through Weida's foreign trade companies, and finally pay some management fees according to the volume of trade.

cooperation between the two sides is the export of furniture.

Coincidentally, another business in the Yangtze River Delta region has begun similar cooperation.

Liu Zong, who is the person in charge, told the reporter that "a target=" _blank "href=" http://www.91se91.com/ "> textile" /a "and" a target= "_blank" href= "http://www.91se91.com/" clothing "less than" export ".

but after tax inspection and even the public security department came to inquire about the manufacturer, the two companies discovered that they had fallen into a huge spider web.

The cobwebs of the spider web are Shenzhen's partners, aiming to cheat export tax rebates.

Two business owners around to find out, compared to the upstream and downstream trade situation, and gradually clear the way of operation of the other side.

take furniture export as an example, Weida disclosed the operation mode of cheating export tax rebate: Shenzhen coastal port "trade agent" company found a furniture enterprise, talked about the export cooperation agreement, the furniture enterprise issued a lot of value-added tax invoices to earn management fees, and the "trade agent" company found a trading company, through its channels to export furniture to its forged customers.

invoice, where does the source of goods come from? These "trade agent" companies may purchase large quantities of second-hand furniture locally (some cooperative furniture enterprises also provide part of the products), and pass the customs declaration export of the regular trading companies they seek.

Wei said that the value of such furniture is far below the amount of the invoicing. Some of them are directly destroyed on the spot after being shipped overseas. Some are pported to Hongkong after being pported to Shenzhen via scattered civilian fishing boats and ready for the next sale.

Liu Zongze mentioned that the export of textile and clothing is sometimes genuine and genuine export, but the price is much higher than the normal market price. Sometimes it is used to cover a whole box of leftover materials for customs declaration by qualified fabrics or clothing.

the so-called "overseas customers" is the partner of the "trade agent" company, or simply the enterprise that controls it.

For them, the money to buy goods is still in their own hands.

Money and goods are idling, and the way money goes overseas is often through underground banks.

funds converse with goods: overseas companies pay foreign exchange to trading companies, which pay furniture to furniture enterprises, furniture enterprises deduct the cost of opening and management fees, and then pfer funds to the "trade agent" company.

The trading company takes all kinds of complete materials such as customs declaration and VAT invoices to the Inland Revenue Department for tax rebate, but the tax refund obtained can only get a certain proportion of management fees, and the large amount of tax fraud will still be obtained by the "trade agent" company.

according to the list of export tax rebates, the export tax rebate rate of furniture, textiles and clothing is 15%.

In the whole tax fraud chain, with an export list of 10 million dollars, for example, the export tax rebate of about 10 million yuan can be obtained. The "trade agent" company can be divided into seven million yuan, and the trading company will get about about 1000000 yuan.

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these "trade agents" companies choose large trading companies to cooperate, because large companies have good reputation, quick settlement and large volume.

As far as Wei Da's industry is concerned, there are large areas of foreign trade enterprises in the Yangtze River Delta region.

which industry has high export tax rebate rate?

In addition, they registered several shell companies, operating covertly.

2012, Weida's Local Taxation Bureau conducts tax inspection according to the unified arrangement of the superior.

Since then, a public security organ at the location of a furniture supplier came to know the situation.

He hurriedly contacted Shenzhen, and the other side had already disappeared.

the Inland Revenue Department considers that some of Weida's export items are on the high side and the nature is doubtful, so the tax rebate is suspended.

Wei said that "agents" were carefully designed in all aspects and bypassed the export supervision.

the state clearly stipulates that no trade can be carried out under the circumstances of "four dimensions of self neglect" (including customers, bringing their own sources of goods, bringing their own bills of exchange, self declaration, no import products, no suppliers or foreign investors), but Lao Wei believes that it is very difficult to operate in reality.

"if you have all the customer information, you can easily take the price down and grab the customer."

So in fact, a lot of information "agents" do not let you know, you know, you can not do business.

If the "agent" is illegal, there is a natural law to punish, so as long as it is lawful to operate, the customer information is not necessary to grasp too clearly.

Lao Wei said.

customs clearance is another problem.

For example, there are hundreds of textile fabrics, and the customs can not grasp the market price of each fabric, which has provided an opportunity for the increase in export volume.

it is noteworthy that various measures against trade fraud, from foreign exchange administration to customs and then to the tax authorities, have strengthened regulatory measures.

Take the export tax rebate as an example, the Anhui Fuyang Yingdong district tax bureau has held a special inspection and mobilization meeting for textile clothing and wood furniture industry.

The Bureau said that in view of the fact that some enterprises in these industries were suspected of falsifying invoices to defraud the export tax rebates, the board has stepped up efforts to crack down on false invoices and defraud export tax rebates, requiring enterprises to self check and self-discipline.

the Xiamen State Administration of Taxation issued a notice on tax self-examination for export enterprises and foreign trade export enterprises in April last year. The self inspection items include authenticity of export sales, whether to take false self support or genuine agency and so on to cheat export tax rebates.

according to our previous investigation, the purpose of manufacturing false trade data includes these categories: cheating export tax rebates, reducing sales tax burden, and "handling" hot money arbitrage.

for example, by way of "one visit" or "one day tour" in the bonded area, Hong Kong and Macau can import the mainland almost at zero tariff, and at the same time, it can also arbitrage through the exchange rate difference.

Another phenomenon is that some enterprises acquire more foreign exchange loans by forging imports, while capturing interest rate differentials and exchange rate differentials.

Before May, the total trade growth of the mainland and Hongkong dropped to 52% (up to 66% in April), and the General Administration of Customs said that the arbitrage trade in Hong Kong was basically curbed.

Data released by the customs in July 10th showed that the growth of bilateral trade volume between the mainland and Hongkong continued to fall to 40.2%.

At the same time, Guangdong's foreign trade has been negative growth for 5 and 6 months.