泛亚电竞

HQ贸易公司虚假转口贸易逃汇案

发布:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 2014-05-28 11:19 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9期
HQ贸易公司逃汇案件的查处,开创了国家外汇管理局天津市分局(下称“天津市分局”)贸易项下违规案件查处的全新局面...

hqmaoyigongsitaohuianjiandechachu,kaichuangleguojiawaihuiguanlijutianjinshifenju(xiacheng“tianjinshifenju”)maoyixiangxiaweiguianjianchachudequanxinjumian,shulilebiaogan,weiqitajianchabumenchachu“danzhengzhenshidanweicanyuhuoquanliuzhuan”leianjian,tigongleyicijutishijian。

案件线索

zai2013niandajixujiazhuankoumaoyizhuanxiangxingdongzhong,jiaoyibiaodeyihuagongpinweizhudehqmaoyigongsi,yinjiaoyibishuduo、jineda,erchengweitianjinshifenjudezhongdianjianchaduixiang。tongguofeixianchangfenxihqmaoyigongsizhuankoumaoyijiaoyiduishou、jiesuanfangshi、shoufuhuipinlv、huoquandanzhengzhongleideng,quedinglehqmaoyigongsijiqixinyongzhengjiesuan、huoquandanzhengweijiaohuodan(delivery order)、jiaoyiduishouyouguanliangongsicanyudengyewucunzaiyichangjiaoyideqingkuang。suihou,tongguoduiyinxing、qiyekaizhanxianchangjianchajishidishenrubaoshuicangkuquzhengdeng,zuizhongchashilehqmaoyigongsi“danzhengzhenshidanweicanyuhuoquanliuzhuan”deweiguixingwei。

案情简介

hqmaoyigongsichengliyu2000nian7yue26ri,zhuceziben21345.65wanyuanrenminbi,zhuyaojingyingfanweibaokuohuagongpin、meitan、nongchanpin、shiyongyoupifalingshoudeng。jingcha,hqmaoyigongsiyujingwaimougongsiyu2012nian10yue10rihe19riqiandingle3fenjinkouhetong。hetongyueding,hqmaoyigongsigoumaichucunyuzhongguozhangjiagangbaoshuiqucangkudeyierchun。2012nian10yue15rihe23ri,hqmaoyigongsizaimouyinxingtianjinshifenxingkailileshangshusanfenjinkouhetongxiangxiadesanbijiqijinkouxinyongzheng;2012nian10yue22riji31ri,mouyinxingtianjinfenxingpingfapiao、huipiaojijiaohuodandengdanzheng,weihqmaoyigongsifenbiebanlileshangshuxinyongzhengxiangxiade3biyifushouxu,fuhuijineheji1696.56wanmeiyuan。shangshufapiaojijiaohuodanzhongxianshi,suogouhuowujunweizaizhangjiagangbaoshuiqucangkuzhongcunfangdebaoshuihuowuyierchun。

tianjinshifenjujimouyinxingtianjinfenxingzaixianghqmaoyigongsiheshishangshuyewujiaoyibeijingzhenshixingshi,hqmaoyigongsixiangtianjinshifenjujimouyinxingtianjinfenxingtigongle15fenzhonghuarenmingongheguohaiguanbaoshuihuoqujinjinghuowubeianqingdan(yixiajianchengbeianqingdan)dengcailiao,qizhong14fenbeianqingdanzhongdequneijingyingdanweijijingneishouhuodanweijunweizhangjiagangbaoshuiqumougangwuyouxiangongsi,1fenbeianqingdanzhongdequneijingyingdanweijijingneishouhuodanweiweizhangjiagangbaoshuiquwuliuyuanqumoucangchuyouxiangongsi。hqmaoyigongsijucishuoming,shangshufuhuishigoumaizhei15fenbeianqingdanxiangxiasuoduiyingdebaoshuihuowu。

weijinyibuzhengshihqmaoyigongsijiaoyibeijingdezhenshixing,zaiguojiawaihuiguanlijuhejiangsushengfenjudexiezhuxia,tianjinshifenjujiancharenyuanshididaozhangjiagangduishangshu15fenbeianqingdanjinxingleheyan。jingzhangjiaganghaiguanqueren,gai15fenbeianqingdanzhenshiyouxiao。jiancharenyuanbingmeiyouyindanzhengzhenshiertingzhidiaocha,ershijinyibuqucangkuyanzhenghuoquanliuzhuanxinxi。jiancharenyuanqucangkushidiquzhengshi,shangshulianggecangkutichu,duiyuliucundejiaoyicailiaoyunxujiancharenyuancankao,danbuyunxujiancharenyuanfuyinquzheng。jiancharenyuanbiantonghou,yaoqiucangkujiangbeianqingdanxiangxiacongrukudaochukuquanliuchengjiaoyixinxitiandaojiancharenyuanzizhidebiaogezhong,tongshiyaoqiucangkuchujuqingkuangshuoming,neirongwei: “guojiawaihuiguanlijutianjinshifenju: fanyadianjinggongsianzhaoguijuyaoqiu,tongguodiaoqufanyadianjinggongsidianzishujujizhizhidangan,heyanlexiangguanbeianqingdan、jiaohuodan、jinkourukudan、huoquanzhengming、cunhuozhengmingdengdanzhengdezhenweixingjidanzhengsuoshewuquanliuzhuanxinxi,xiangxiqingkuangjianfubiao《guojiawaihuiguanlijutianjinshifenjudanzhengheyanqingkuangbiao》,fanyadianjinggongsibaozhenggaifubiaoxinxidezhenshixinghewanzhengxing。”zaicangkushuomingzhong,zhongdiantuchule“zhenshixinghewanzhengxing”,yifangzhicangkurihoutuifanzhengju。lingwaiyidian,jiancharenyuanzaicangkuzixirenzhendichakanlecangkuliucundequanbudangancailiao,zuodaolexinzhongyoudi。duiyucangkulaishuo,shangshuzhenshixinghewanzhengxingchengnuo,youxiaoyueshulecangkudexingwei。duiyuwaihuijulai

泛亚电竞 shuo,shidichakanziliaobingqudejiaoyiliantiaodeshuoming,keyizaimianduiqiyeshixinzhongyoudiqi。duiyubeichaqiyelaishuo,waihuijudequzhengcailiaozuyirangqiduizishenweiguixingweiwufabianbo。

zaiqudecangkuchujudeshangshubeianqingdanxiangxiarukuhuowuhuoquanliuzhuanxinxidexiangguanzhengmingcailiaohou,hqmaoyigongsichengrenbingmeiyougoumaishangshubeianqingdanxiangxiasuoduiyingdebaoshuihuowuyierchun,shuyuyongzhenshidanzhengxugouzhuankoumaoyi。tianjinshifenjujucirending,hqmaoyigongsibanlideshangshufuhuiyewumeiyouzhenshi、hefadejiaoyijichu。

定性和处罚

泛亚电竞 hqmaoyigongsizaimeiyouzhenshi、hefajiaoyijichudeqingkuangxiaxiangjingwaigongsifuhuidexingwei,weifanle《zhonghuarenmingongheguowaihuiguanlitiaoli》(zhonghuarenmingongheguoguowuyuanlingdi532hao,2008nian8yue5hao)dishiertiao,guanyu“jingchangxiangmuwaihuishouzhiyingdangjuyouzhenshi、

泛亚电竞 hefadejiaoyijichu。jingyingjiehui、shouhuiyewudejinrongjigouyingdanganzhaoguowuyuanwaihuiguanlibumendeguiding,duijiaoyidanzhengdezhenshixingjiqiyuwaihuishouzhideyizhixingjinxinghelishencha”zhiguiding,yeweifanle《guojiawaihuiguanlijuguanyuyinfahuowumaoyiwaihuiguanlifaguiyouguanwentidetongzhi》(huifa〔2012〕38hao)fujian1《huowumaoyiwaihuiguanlizhiyin》disantiao,guanyu“jingneijigou(yixiajianchengqiye)demaoyiwaihuishouzhiyingdangjuyouzhenshi、hefadejiaoyibeijing,yuhuowujinchukouyizhi”deguiding,shuyutaohuixingwei。

案件启示和思考

yishishenwaxiansuo。hqmaoyigongsitaohuianzhong,hqmaoyigongsigoumaidehuowuweiyuzhangjiagangbaoshuicangku,qiyezaihetongqianding、xinyongzhengkailidenghuanjiesuoyuedingdehuoquandanjuweimaifangkaijudejiaohuodan,erbushitidan、cangdandengdisanfangjigouchujudepingzheng。ruguojinjincongxinyongzhengtiaokuanchufa,hennanfaxianqiyeweigui。lingyifangmian,hqmaoyigongsitigongdeyongyizhengmingjiaoyibeijingzhenshixingdebeianqingdantongguohaiguanyanzhengshizhenshide,ruguojinjuxianyubeianqingdancengmian,bujinyibuwajuexiansuo,yehennanfaxianqiyedewenti。jiancharenyuanjiangzhongdianfangzaihuoquanliuzhuanxinxishang,qidaole“liuanhuaming”dexiaoguo。

泛亚电竞 ershidiaochaquzheng。hqmaoyigongsitaohuianjianshuyudanzhengzhenshidanweicanyuhuoquanliuzhuandeqingkuang。zuoshizheileianjiandeguanjianzaiyuruhefangfanbeichaqiyetuifanzhengju。gaianjiandezhuyaozhengjuweicangkuchujulehqmaoyigongsiweicanyuhuoquanliuzhuandeqingkuangshuoming。zhenduigaianjianzhongkeneng

泛亚电竞 chuxiandehqmaoyigongsidaocangkubucailiaodefengxian,jiancharenyuanzhuyaocongliangdianlaijinxingzhengjusuoding: yifangmianyaoyoucangkuchujudebubancailiaodeshuoming,duiyujiaodadecangkutebieshishangshigongsilaishuo,jiyufengxianbakong,yibanbuhuiqingyipeiheqitagongsizuoweizheng;lingyifangmian,yaoyouxiangguandezijinhuihualaizhengmingqibuqijiaoyiliantiaodejiaoyibeijingshizhenshide。zaigaianjianzhong,hqmaoyigongsideshangxiayoujiaoyiduishoudoubuzaijiaoyiliantiaozhong,yebucunzaixiangguandezijinhuihuazuozheng,youwufadaocangkubuqijiaoyicailiao,zhinengcongqitazhengjucailiaorushou。

hqmaoyigongsitaohuianjiandechachu,deyiyudajixujiazhuankoumaoyizhuanxiangxingdongdekaizhan,deyiyuquanguojianchaliliangdetongyibaibu,deyiyuzhangjiagangcangkudepeihe。duiyuhqmaoyigongsisuodaibiaodehuoquanzhengmingwei“delivery order”jiaoyimoshilaishuo,congfaxianxiansuodaodiaochaquzheng,xuyaoduodiquzheng、duofangpeihe,bananchengbenfeichanggao。tebieshiruguocangkubupeihe,zuoshianjianhuigengjiakunnan。yinci,duiyujinhouruheshengshi、shengliqieyouxiaodichachugaileianjian,xuyaogengduodesikao,gengxuyaobuduanchuangxinjianguanfangshi。

gaianzhongyigezhideguanzhudewentishi,hqmaoyigongsidejiaoyimoshizaiwaihuiweiguianjianzhongjuyoudaibiaoxing,jiduibaoshuicangkuzhongdetongyipihuowuduojiagongsifanfujinxingmaimai,jiaoyiliantiaoshangcanyuqiyefeichangduo,erjingneiqiyehejingwaiguanliangongsitongguoduitongyibiaodewudeduoci

maimai,gouzaozhuankoumaoyihuozhezhuanmaiyewu,keyiqingsongshixiankuajingzijinliuruliuchu,budanxuzenglemaoyishuju,yejiadalekuajingzijinyichangliudongdefengxian。ranerjuxianyuxianyoushouduanhefagui,muqian,waihuijiancharenyuanhennanfaxianhedingxinggaileigouzaoxingmaoyideweiguixingwei。

guojiawaihuiguanlijuguanlijianchasi gonggao

泛亚电竞_泛亚电竞app怎么下载-官网APP下载1

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