HQ贸易公司虚假转口贸易逃汇案
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
