False Invoices And Fraudulent Export Tax Rebates Are Prevalent In The Clothing And Electronics Industries.

In Shenzhen and other coastal ports, there are a number of so-called foreign trade agents. They are active among foreign trade companies, supply enterprises and raw materials factories, and make use of the relationship between acquaintances circles to find a company to open up value-added tax invoices in the upstream, lower the inferior quality goods downstream, and through a series of actions such as regular foreign trade companies and customs declarations, etc., and sell goods that are far below the invoice volume to foreign "empty shell" companies or counterfeiting customers, thereby defrauding high export tax rebates. This deception has become a direct fuse for the recent surge in the export volume of some of our goods.

China's foreign trade data since July have exceeded market expectations. Analysts believe that although there is a factor of export recovery, the expected export data may be inflated, and the behavior of the coastal area's inflated trade is rising again. After last year's Secret exposure of the "bonded area" of the bonded area, the tax fraud master did not choose to give up, but avoided supervision through a variety of ways. A number of shipping companies and foreign trade companies have reported to the China Securities Daily reporters that the foreign trade documents which are worth more than the value of the goods have been appearing frequently in recent years.

Falsifying high invoices and defrauding taxes

In the past two months, Wang Lin, who has been engaged in foreign trade work in Futian Bonded Area, Shenzhen, has been troubled by some "hot" foreign trade lists. Some of them are being detained by Customs for their possible high value. Some are no bill of lading after the goods arrive at the country of destination. After several rounds of speculation, Wang Lin realized that he was actually providing services for the "professional fraudsters" who defrauded the export tax rebates for the purpose of falsifying the VAT invoices.

"Last year, after the exposure of the" free riding "problem in the bonded area, the customs checked the goods in and out of the customs declaration very seriously. The way of taking the export tax rebate in the way of" one day tour "in the bonded area did not work. However, the old hands who made money by making invoices had not been seriously affected. Especially in the last two months, the invoice became more and more rampant, but it was very hard to find it, and it was too concealed. After contacting the professional agents holding a large number of invoices at hand, Wang Lin found that the gray business in the foreign trade circles had already been linked to the chain, from the upstream companies to invoices, to the use of foreign trade companies' tax rebates, to the customs broker's distribution and distribution, to the receiving company's bills of lading, almost all the links were professionally operated and interlinked.

Wang Lin said: "generally speaking, it is easy to obtain export tax rebates through the value of virtual high value goods, because there are real goods and purchase contracts, and through the accounts of enterprises or factories, regular VAT invoices can be issued, and then, information such as invoices and customs declarations can be applied for export tax rebates. Exporters often look for trade agents to do these tedious things. Agents can earn the difference through these foreign trade lists and invoices.

According to Wang Lin, there are many years of history of false trade value in the foreign trade industry, such as understatement, and shoddy trade, especially in clothing, electronic products and furniture. "For example, a batch of cotton cloth sold to Vietnam is 1.5 dollars per meter, which is already in the middle and high price in the market. But the agent has opened the price of 2.45 dollars per meter, and the invoice is 70% higher. For customs, even if an item is made of different raw materials, there will be different codes of goods, such as textile fabrics will have hundreds of categories. Inspectors can not grasp the market price of all fabrics, and it is difficult to identify the value of inflated goods.

Deception is now upgrading.

Wang Lin disclosed that at present, there is an "upgraded version" of the method of false Invoicing, that is, "goods have not been released, and invoices have been opened". The specific foreign trade agents usually have the means to get a large number of VAT invoices, which may be obtained through good cooperation with the export enterprises, or through the underground black market. Some of these invoices are sought by the agents, which are sought by regular trade companies, and then exported to their forged customers or subsidiaries and subsidiaries under their control. After the tickets, intermediaries and importers and exporters are ready to complete, agents will provide goods for export by cooperative export enterprises or purchase inferior goods matching with the tickets through other channels for customs declaration. After the goods are exported or shipped to the country of destination, they will be destroyed or spanported back to China for the next sale.

"To put it plainly, money and goods are still idling. They used to" circle "between Hongkong and the mainland, and now powerful foreign trade companies can" circle "through foreign subsidiaries. Money is spanferred to a trading company through a foreign subsidiary or customer, and the trading company pays the loan to the cooperative export enterprise. After the export enterprise gets the corresponding proportion, the foreign trade agent will get the final profit. Wang Lin said.

The reason why the invoice business is difficult to detect is that the real goods information is related to itself. Xiao Zhang, a salesman of a foreign trade company in Shenzhen, said that the key to false invoicing is illegal invoicing. If the supervisor is strict in auditing, the agent is actually very difficult to get the invoice, but there are some loopholes in it, so that many agents can earn money by making invoices.

Merchandise information is "speculation"

When invoices are illegally bought and sold, the real information of some goods will also be bought and sold by customs agents. Some online foreign trade forums will occasionally appear as "stir up" information, which is an open secret in the circle. Xiao Zhang said, "customs agencies often sell the real information of the goods online for sale, and the foreign trade agents will match the information with their own invoices, and then return them to the tax authorities." In addition to speculation, agents will also help some enterprises that have no conditions to apply for export tax rebates, and write down the real information of their goods to the foreign trade companies that they cooperate with.

If the order is exported for a small quantity and the value is not high, it will be harder to detect invoices. Lao Li, who is familiar with the foreign trade agency, said that after deducting 6% of the invoice cost paid to the export enterprises, 3% of the cost of customs declaration and other channels, the foreign trade agent calculated the tax rebate rate of a maximum of 17% according to the tax rebate rate. A trade tax fraud list can earn 5%-7% profits. In order to cope with customs inspection, the total export price of many orders is controlled within 100 thousand dollars.

A series of dazzling tricks have made some foreign trade agents easy to make money, and also made some enterprises' export data seem exceptionally bright. A furniture manufacturer in Foshan admitted that although the actual export volume of their enterprises can only reach 3 million US dollars, but with the encouragement of relevant departments to encourage exports, enterprises will find some agencies to help them make high exports to make achievements, and the tax rebate income is also a lot of money for enterprises.

　　 Customs The import and export data released in September showed that the total value of exports increased by 15.3% over the same period last year, a record high since last March. At the same time, a number of export enterprises and trading companies reflect that foreign trade documents which are higher than the value of real goods frequently appear in recent years. The phenomenon of false export of large export invoices is coming back, and it is necessary for relevant departments to pay attention to the behavior of inflated trade. Reporter Zhang Li

In Shenzhen and other coastal ports, there are a number of so-called foreign trade agents. They are active among foreign trade companies, supply enterprises and raw materials factories, and make use of the relationship between acquaintances circles to find a company to open up value-added tax invoices in the upstream, lower the inferior quality goods downstream, and through a series of actions such as regular foreign trade companies and customs declarations, etc., and sell goods that are far below the invoice volume to foreign "empty shell" companies or counterfeiting customers, thereby defrauding high export tax rebates. This deception has become a direct fuse for the recent surge in the export volume of some of our goods.

China's foreign trade data since July have exceeded market expectations. Analysts believe that although there is a factor of export recovery, the expected export data may be inflated, and the behavior of the coastal area's inflated trade is rising again. After last year's Secret exposure of the "bonded area" of the bonded area, the tax fraud master did not choose to give up, but avoided supervision through a variety of ways. A number of shipping companies and foreign trade companies have reported to the China Securities Daily reporters that the foreign trade documents which are worth more than the value of the goods have been appearing frequently in recent years.

Falsifying high invoices and defrauding taxes

　　 Lately Two months, Wang Lin, who was engaged in foreign trade work in Futian Bonded Area, Shenzhen, was worried by some hot foreign trade documents. Some of them were detained by Customs for possible virtual high, and some were no bill of lading after the goods arrived in the country of destination. After several rounds of speculation, Wang Lin realized that he was actually providing services for the "professional fraudsters" who defrauded the export tax rebates for the purpose of falsifying the VAT invoices.

"Last year, after the exposure of the" free riding "problem in the bonded area, the customs checked the goods in and out of the customs declaration very seriously. The way of taking the export tax rebate in the way of" one day tour "in the bonded area did not work. However, the old hands who made money by making invoices had not been seriously affected. Especially in the last two months, the invoice became more and more rampant, but it was very hard to find it, and it was too concealed. After contacting the professional agents holding a large number of invoices at hand, Wang Lin found that the gray business in the foreign trade circles had already been linked to the chain, from the upstream companies to invoices, to the use of foreign trade companies' tax rebates, to the customs broker's distribution and distribution, to the receiving company's bills of lading, almost all the links were professionally operated and interlinked.

　　 Wang Lin "Generally speaking, it is often the easiest way to get export tax rebates through the value of virtual high value goods, because there are real goods and purchase contracts, which can be issued through regular accounts of enterprises or factories, and then invoices such as invoices and customs declarations can be applied for export tax rebates. Exporters often look for trade agents to do these tedious things. Agents can earn the difference through these foreign trade lists and invoices.

According to Wang Lin, there are many years of history of false trade value in the foreign trade industry, such as understatement, and shoddy trade, especially in clothing, electronic products and furniture. "For example, a batch of cotton cloth sold to Vietnam is 1.5 dollars per meter, which is already in the middle and high price in the market. But the agent has opened the price of 2.45 dollars per meter, and the invoice is 70% higher. For customs, even if an item is made of different raw materials, there will be different codes of goods, such as textile fabrics will have hundreds of categories. Inspectors can not grasp the market price of all fabrics, and it is difficult to identify the value of inflated goods.

Deception is now upgrading.

Wang Lin disclosed that at present, there is an "upgraded version" of the method of false Invoicing, that is, "goods have not been released, and invoices have been opened". The specific foreign trade agents usually have the means to get a large number of VAT invoices, which may be obtained through good cooperation with the export enterprises, or through the underground black market. Some of these invoices are sought by the agents, which are sought by regular trade companies, and then exported to their forged customers or subsidiaries and subsidiaries under their control. After the tickets, intermediaries and importers and exporters are ready to complete, agents will provide goods for export by cooperative export enterprises or purchase inferior goods matching with the tickets through other channels for customs declaration. After the goods are exported or shipped to the country of destination, they will be destroyed or spanported back to China for the next sale.

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