泛亚电竞

KX医疗设备公司贸易融资违规汇入案

发布:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 2014-02-15 10:39 来源:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 《中国外汇》2015年第1期
资指出口企业以已签订但尚未出货的出口合同作为要件,提供给银行,与银行签订出口跨境贸易融资协议,从境外融入资金...

案件特色

本案是在泛亚电竞贸易融资检查中发现的较有特点的案件。在本案的核查中采用的是通过设置出口跨境融资总量偏差率筛选目标企业,再对选中企业的贸易融资时间、货物出口时间、收款账期进行逻辑匹配的方法。该方法以企业货权凭证为检查切入点,可以克服当前出口货物报关单收汇监管难的问题,通过多方了解企业收汇情况,验证企业的虚假贸易融资行为。该方法在实践中证明是较为有效的。

案件线索

2013年3月,国家外汇管理局江苏省分局指导辖内镇江市中心支局对辖区货物贸易项下贸易融资业务泛亚电竞了非现场检查。结合辖区实际情况,设置出口跨境融资总量偏差率预警值指标,找出所有超过预警值的企业明细,并确定出口跨境融资总量偏差率超预警值较多的企业为现场检查对象。通过调阅银行办理业务资料、外汇局内部系统验证以及企业延伸现场检查,最终查实KX医疗设备公司(以下简称KX公司)利用已收汇的出口货物报关单向银行申请办理贸易融资,达到骗取外汇资金汇入的违规案件。

案件简介

出口跨境贸易融资是指基于出口贸易的从境外融入资金的业务,又称出口海外代付。按企业提交的单据、资料的不同,出口跨境贸易融资可分为出口订单融资和出口关单融资。出口订单融资指出口企业以已签订但尚未出货的出口合同作为要件,提供给银行,与银行签订出口跨境贸易融资协议,从境外融入资金。出口订单融资与打包放款类似,属于货前融资业务。关单融资指出口企业以已出货的出口报关单作为要件,以该报关单项下对应的应收账款进行融资,与银行签订出口跨境贸易融资协议,从境外融入资金。关单融资与出口押汇类似,属于货后融资业务。

泛亚电竞 kxgongsiyu2005nian12yuechengli,shijiangsushengmoushiyijianeizigongsi。2012nian,kxgongsidangqichukoukuajingmaoyirongzishouruyuandayuqiyedangqichukoubaoguane,shuyuchukoukuajingrongzizongliangpianchalvjiaogaodeqiye,beilieweixianchangjianchaduixiang。jiancharenyuanzhenduikxgongsiwaihuishouzhiqingkuangdaojingbanyinxingdiaoyuelewaihuiyewuxiangguanziliao。genjuyinxinghuohourongziyewuneikongzhiduguiding,banlichukouzairongziyewushi,zhuyaoshenheqiyetijiaodechukoubaoguandan、shangyehetong、shangyefapiaodenghuoquanpingzhengyuanjian,bingliucunfuyinjian。jianchazhongfaxiankxgongsiyu2012nian2yue22rixiangyinxingshenqingbanliyibichukouxiangxiazairongziyewu,maoyirongzihetongjinewei300wanmeiyuan,qixian92tian,bingxiangyinxingtijiaolezongjinewei315.0351wanmeiyuan、gong164fenchukouhuowubaoguandanyijihetong、fapiaodengfuyinjianzuoweichukouzairongziyewuzhengmingziliao。jingshenpihou,2012nian2yue23ri,youjingbanyinxinghaiwaifenxingzhijiejiang300wanmeiyuanmaoyirongzikuanhuirukxgongsizhanghu。

泛亚电竞 jiancharenyuanduikxgongsimaoyirongziyewushijian、huowuchukoushijian、qiyetongchangshoukuanzhangqijinxingluojixingfenxi,zhaochuqizhongdekeyidian。yibanlaishuo,maoyirongzishijianzhihouhuowushijichukoushijianjiaozhang,qieyuanzhangyuqiyezhengchangdeshoukuanzhangqi,zebiaomingqiyeyoukenengshijishangyijingshouhui。benanzhong,kxgongsixiangyinxingtijiaode164fenchukouhuowubaoguandanzhonghuowuchukouriqizuizaodewei2011nian5yue30ri,haiyoubufenchukouriqishi2011nian6yuefenhe7yuefen,banlimaoyirongziyewudeshijianzhihouyuhuowuchukoushijianzhangda7~9geyue,mingxianbufuhekxgongside1~3geyuedeshoukuanzhangqi。tongguochaxunhuowumaoyijiancexinxi,yeweifaxiankxgongsiyouyanqishouhuidengjijilu。jiancharenyuanzhangwolejutiqingkuanghou,lijiganfukxgongsidiaoyuexiangguanziliao。tongguochayuekxgongsishouhuidengjitaizhangyijijizhangpingzhenghuozhi,kxgongsixiangyinxingtijiaode164fenchukouhuowubaoguandanzhongyou48fenyizaibanlimaoyirongziyewuqianshouhuibingtuishui,shouhuijinewei88.2535wanmeiyuan。zhenduijianchazhongfaxiandewenti,jiancharenyuanyifangmianzuohaoquzhenggongzuo,lingyifangmianxiangkxgongsiyouguanfuzerenxuanjianglewaihuiguanlizhengce,shenmingwentideyanzhongxing,dongyuanqiyeshuoqingwenti。zaiweiguishishimianqian,kxgongsiyouguanfuzerenzaidiaochabiluzhongchengrenleqiweiguixingwei。

违规行为定性

kxgongsiliyongyishouhuiqiewuhefajiaoyijichudechukouhuowubaoguandanpianquyinxingwaihuizijinhuirudexingwei,weifanle《zhonghuarenmingongheguowaihuiguanlitiaoli》dishiertiaofanyadianjing“jingchangxiangmuwaihuishouzhiyingdangjuyouzhenshi、hefadejiaoyijichu。jingyingjiehui、shouhuiyewudejinrongjigouyingdanganzhaoguowuyuanwaihuiguanlibumendeguiding,duijiaoyidanzhengdezhenshixingjiqiyuwaihuishouzhideyizhixingjinxinghelishencha”deguiding,shuyuweiguihuiruxingwei。

案件启示和思考

muqian,chukouguandanrongziyewuzhongbaoguandanduiyingdezijinshifoushangweishouhuinanyiqueding。youyuhuowumaoyiwaihuiguanlizhengceyijingyouzhubihexiaogaiweizonglianghecha,tongguobaoguandanjinxingkuajingmaoyirongzibeijingdezhenshixingshenhecunzaiyidingkunnan。eryixieqiyetongguoxujiamaoyibeijingrongrudezijin,zaijiehuihouyibaozhengjindengxingshicunruyinxing,bingmeiyoujinrushitijingjiyunxing,ershizuoxiangjingneiwailichashouyi。yinci,waihuijuyingjiaqiangmaoyirongzijianguan,kaifakuajingmaoyirongzijiancexitong,yiliyuduikuajingmaoyirongzidemaoyizhenshixingjinxingyouxiaojiance。yinxingzaijutijingbanyewushi,yingduiqiyetijiaodemaoyirongzidanju(ruchukoudingdan、hetong、guandandeng)jinxingdengji,fangzhiqiyeyongxiangtongguandanhuozhedingdanzaibutongjiayinxingjinxingzhongfurongzi;tongshiyingkaifajiekou,weiyinxingyanzhengdanjushifouyijingshiyongtigongpingtai,fangzhiqiyeyixiangtongdanjuzaibutongyinxingzhongfurongzi,yifangfanyinxingxindaizijinfengxian。zhenduichukoubaoguandanduiyingdezijinshifouyishouhuiwufaheshizheiyijianguannandian,jianyijianliwaihui、yinxing、shuiwudengbumenzhijiandexinxigongxiangjizhi,yinxingzaibanliguandanrongzishiyingyanzhengguandanduiyingdechukouyewushifouyibanlichukoutuishui,ruguoyijingtuishui,neimeshuominggaibibaoguandanduiyingdezijinyijingshouhui,cibiguandanzebunengzaiyongyukuajingrongzi。duiyukuajingmaoyirongzikuanxiangruhefafang、ruheshiyong,keyicanzhaoguoneiwaihuidaikuanzhengcezhixing,jiduikuajingmaoyirongzikuanxiangjinxingzhuanhuguanli,tongshianzhaoshengchanjindujinxingyouxufafang,xiandingzhinengyongyushengchanjingying,bunengyongyufeishitixingjingji,yibaozhengkuajingmaoyirongzidezhenshixing。

guojiawaihuiguanlijuguanlijianchasi gonggao

 

泛亚电竞_泛亚电竞app怎么下载-官网APP下载1

AG真人国际厅和旗舰厅 雨燕体育_雨燕体育直播_雨燕直播足球 纬来体育台在线直播_纬来体育nba在线直播看球宝 中国体彩网app_中国体彩官方app下载安卓 c位体育app AG真人_平台泛亚电竞 yobo体育下载-泛亚电竞 AG真人国际厅 - 官网泛亚电竞 500电竞网址 AG真人国际厅 - 官网泛亚电竞 天天娱乐网