泛亚电竞

HH投资公司擅自改变结汇用途案

发布:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 2014-06-24 09:36 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7期
以支付固定资产转让款名义在银行申请办理资产变现专户资金结汇,但将部分结汇所得人民币划至关联公司使用的行为,违反《中华人民共和国外汇管理条例》第二十三条……

案件特色

benannenggouchenggongchachu,yishitongguo《diaochabilu》chuanlianzhengju,gouchengnengxianghuyinzhengdezhengjulian。benandezhengjuduoqiefanza,zhengjuneirongshejijiehuibiaodesuoyouquan、shiyongquanhekongzhiquan,haishejijiehuisuoderenminbizijinliuxiang。zhengjuzhutibujinyoushexianweiguifang,haiyouqijiaoyiduishou、jiehuibiaodewuquansuoyouren、jiehuisuoderenminbizijinhuazhuantujingqiyedeng。waihuijiancharenyuanzhuzhong《diaochabilu》zaidiaochaquzhengzhongdezuoyong,yibeidiaocharendechenshuzhuyiquerenguanjianzhengju,yiwaihuijiancharenyuanyuqiyebeidiaocharendewendalaichuanlianlingsandezhengju,weianjiandedingxingchulitigongleyoulidezhengjuzhichi。ershiguhuafeixianchangfenxihexianchangjianchafangfa,jishizhuanhuajianchachengguo。guojiawaihuiguanlijuguangdongshengfenju(xiachengguangdongfenju)jishizongjiecileianli,zaiwaihuijianchafeixianchangfenxixitongzhongshejilezichanbianxianzhuanhugaibianjiehuiyongtudengxinzhibiao,tongguoyunxinggaizhibiaochazhaoanjianxiansuo,bingcaiquzhuanrenzhidaohedubandefangshifenxiangxianchangjianchajingyanhechengguo,zaixianeifaxianbingxunsuchashileduozongzichanbianxianzhuanhuzijinweiguijiehuideanjianxiansuo。

案件线索

2013nian,guangdongfenjuzaiwaihuifeixianchangjianchajizhongfenxishifaxian,xianeihhtouzigongsizichanbianxianzhuanhuzijinjiehui(yixiajiancheng“jiehui”)cunzaidaekuaisujiehui、jiaoyiduishoudanyi、jiehuiyongtuyu《zichanfuzhaibiao》duiyingkemubupipeidengyidian。guangdongfenjuzaiyanshenxianchangjianchazhong,yizhuizongjiehuizijinliuxiangweijianchazhuxian,yijiehuibiaodezhenshixingjianchaweizhuashou,zuizhongsuodinglehhtouzigongsijiangbufenjiehuisuoderenminbizijinjiejiguanliangongsishiyongdeweiguishishi。

案情简介

hhtouzigongsishizaiguangzhoushizhucedeneiziqiye,zhuyingxiangmutouziguanli、zixunyijiwuyeguanlitouzideng。gaigongsiyu2011nian9yuejiangqichiyoudeguoneiguquanzhuanrangjijingwaigongsi,zhuanguwaibishourujinruqizichanbianxianzhuanhu。gaigongsiyu2011nian12yuezhi2012nian1yueqijianyizhifugudingzichanzhuanrangkuandemingyizaiyinxingbanlijiehui,jiehuisuoderenminbizhifujijiangxiyhgongsi,jiehuibiaodeshichengdoujlguangchangbufenshangyexiangmu。

zichanbianxianzhuanhudejiehuicanzhaozibenjinjiehuijinxingguanli,shishideshi“zhifujiehui”zhidu,zhongdianshijianguanjiehuishejijiaoyidezhenshixingheshixuxing。weici,guangdongfenjujianchazuyifeixianchangfenxifaxiandeyidianweiyiju,weiraojiehuizhenshixinghejiehuisuoderenminbizijinliuxiang,zhidingleyouzhenduixingdeyanshenjianchafangan: daoyewubumenlejiehhtouzigongsixiangjingwaigongsizhuanrangzichanshouquwaihuidezhenshixing;daojiehuibiaodesuozaidisichuanchengdoulejiejiehuishejixiangmudezhenshixing;daojiehuijiaoyiduishoujiangxiyhgongsimoqinghhtouzigongsijiehuisuoderenminbizijindezhenshiliuxiang。

guangdongfenjujianchazuyijuzhangwodezhengjuziliao,zhubushulichuhhtouzigongsiyixiaweiguishishi: yishijiehuifang(hhtouzigongsi)hejiehuijiaoyiduishou(jiangxiyhgongsi)meiyoujiehuibiaodewuquan。jiehuibiaode(chengdoujlguangchangxiangmu)fangchansuoyouquanrenyouxinangmgongsikaifa,erxinangmgongsiyoujingwaiwsdgongsiduzikonggu,qishijikongzhirenweijingwaiwsdgongsi。yinzhaiwujiufen,jiehuibiaoderengchuyufayuanchafengzhuangtai,fangchansuoyouquanrenrengranshixinangmgongsi,jiehuifangjiqijiaoyiduishoujunmeiyoujiehuibiaodewuquan。

泛亚电竞 ershijiehuijiaoyiduishoujiangxiyhgongsizhangshangmeiyouqudehezhuanrangjiehuibiaodedejilu。jingchazheng,jiehuibiaodeyuanshijikongzhiren——jingwaiwsdgongsi,shiyirenminbi6yiyuandejiagejiangchengdoujlguangchangxiangmuzhuanrangjijiangxiyhgongsi,tongshiyuedingyiqizhongde5.8yiyuandaixinangmgongsiqingchangxiangguanzhaiwu。danbenanjiehuijiaoyiduishoujiangxiyhgongsibujinmeiyougourugaixiangmudexiangguanzhichu,yemeinengtigongyouguanjiehuibiaodezijinhuazhuanhezhangwuchulijilu,gengmeiyouanhetongyuedingjiangqingchangzhaiwuzijinhuazhuandejilu。

泛亚电竞 sanshijiehuisuodebufenrenminbizijinhuahuidaoguanliangongsishiyong。jiangxiyhgongsishoudaohhtouzigongsijiehuisuoderenminbizijinhou,weianhetongyuedingdaixinangmgongsiqingchangxiangguanzhaiwu,ershijiangbufenjiehuizijintujing4cengzhanghuzuizhonghuazhuandaoguangzhoubytdgongsi。erguangzhoubytdgongsizhengshihhtouzigongsideguanliangongsi。

泛亚电竞 benandeshouyaonandianzaiyuruhejinxingweiguidingxing。anzhaowaihuiguanlibumenduizichanbianxianzhuanhujiehuideyouguanguiding,duizhaohhtouzigongsishexianweiguideshishi,duiqiweiguidingxingyoulianggefangan: yishifeifajiehui,weiguijineshijiehuidequanbuhuobufenjine;ershishanzigaibianjiehuizijinyongtu,weiguijineshihuadaoqiguanliangongsidebufenjiehuizijin。qichu,cengjiangqidingxingweifeifajiehui,zhuyaoyijushijiehuishijiaoyiduishoushangwuwuquan。duici,hhtouzigongsitigongleduizijiyoulidezhengju: yishijiehuibiaodewuquanmeiyouzhuanyiyoujiaoweichongzudekeguanliyou。chengdoujlxiangmushejizichanbao,xuxianjiechuxiangguanzhaiquanzhaiwucainengzhuanrangwuquan。zaibiaodebeifayuanchafeng,qiexiangguanzhaiquanrenhezhaiwurenhaimeiyoudachengdiaojiexieyideqingkuangxia,wuquanshiwufaguohudaohhtouzigongsimingxiade;ershisheanzhutitigongleduijiehuibiaodeshijikongzhiquandezhengju,ruzichanzhuanranghetong,paichuchengyuandanrenfadingdaibiaoren、dongshihuichengyuanheguanlirenyuandeng。sheanzhutihaizaishumianshuomingzhongfanfuqiangdiaojiehuibiaodexiangmuzhenshi,gongsiyongyouduijiehuibiaodedejueduikongzhiquan,nengtigongjingshuijuyanzhengdezhenshifapiao,fuhewaihuiguanlibumenyouguan“zhifujiehui”deguanlizhidu。yinci,guangdongfenjurendinghhtouzigongsifeifajiehuicunzaizhengjubuzudengfalvfengxian。jingshenzhongyanjiu,juedingjianggaianzhongxinrendingweishanzigaibianjiehuizijinyongtu,bingxiangyingdiaozhenglejianchafangxiang。

泛亚电竞 congfalishangfenxi,dingxingwei“shanzigaibianjiehuizijinyongtu”kefenjiechenglianggehuanjie: qiyishijiehuizijinzuizhongyongtuyushenqingyongtubufu;qiershijiehuizhutizhudonggaibianjiehuisuoderenminbizijinyongtu。yinci,duihhtouzigongsishanzigaibianjiehuizijinyongtudejianchaquzhengzhuyaocongyixiasangefangmianrushou: yishijiehuizijinhuahuiguanliangongsidexiangguanzhengju,baokuosheanzhutibufenjiehuisuoderenminbizijinhuazhuandeyinxingduizhangdan、jizhangpingzhengjihuijikemufenleizhangdeng。shangshuzhengjuyuqiqingkuangshuomingnenghuxiangyinzheng,gouchengsheanzhutibufenjiehuizijinhuazhiguanliangongsishiyongdezhengjulian。ershiquerenbufenjiehuizijinzuizhongshiyongfangguangzhoubytdgongsiyusheanzhutishiguanliangongsi。sanshibufenjiehuizijinhuahuishizaisheanzhutideshouyixiajinxingde。qizhong,sheanzhutinengfouchengrencengshouyijiangjiehuisuoderenminbihuazhiguanliangongsishiyong,shiquzhengdeguanjianhuanjie。

benanlingyigenandianshizaichazhengguochengzhong,xuyaoshiyongdaliangdezhengju,yiposhisheanzhutiniuzhuanguannian,zhudongchengrenweiguishishi。hhtouzigongsiyuanxianyizhiqiangdiaojiehuisuoderenminbizijinyijingzhifujijiangxiyhgongsi,zijinhouxuruheshiyongyingyoujiaoyiduishouzhipei,yuqibingwuguanxi。jianchachengyuanjichu“shashoujian”,yifengfudefalvzhishiheyoulidezhengjuduihhtouzigongsizhankaixinligongshi,mingquezhichuhhtouzigongsiheyhgongsijibunengtigongqudehuozhuanrangchengdoujlxiangmudexiangguanzhengju,yemeiyoushejijiehuibiaodezhuanrangshouruheshuishoufangmiandejilu,kerendingweijiehuimeiyouzhenshijiaoyibeijing,anzhaowaihuiguanlideyouguanguiding,keduisheanzhutidejiehuianquanerendingweifeifajiehui。quanhengzhixia,hhtouzigongsizuizhongshumianchengren,jiangbufenjiehuisuoderenminbizijinhuazhiguangzhoubytdgongsishiyongshizaiqishouyixiajinxingde,bingchengrenguangzhoubytdgongsishiqiguanliangongsi。

违规行为定性

泛亚电竞 hhtouzigongsiyizhifugudingzichanzhuanrangkuanmingyizaiyinxingshenqingbanlizichanbianxianzhuanhuzijinjiehui,danjiangbufenjiehuisuoderenminbihuazhiguanliangongsishiyongdexingwei,weifanle《zhonghuarenmingongheguowaihuiguanlitiaoli》diershisantiao“zibenxiangmuwaihuijijiehuizijin,yingdanganzhaoyouguanzhuguanbumenjiwaihuiguanlijiguanpizhundeyongtushiyong”deguiding,shushanzigaibianjiehuizijinyongtudexingwei。

案件的启示和思考

yishibufenyinxingdezhenshixingshenheliuyuxingshi。suizhezibenxiangmugaigedetuijin,waihuizhidingyinxingyingyangelvxing“zhanyesanyuanze”dexiangguanyiwu,erzaishijicaozuozhongjiehuiyinxingduiqiyejiehuizhenshixingdeshenhewangwangliuyuxingshi。benansheanzhutihejiaoyiduishouzhuyingyewujiaoshao,bingbujubeidaezichanzhuanrangdezizhi,erjiehuiyinxingzhizhuzhongshenhehetong、fapiaodengbiaomiandanzheng,bingweiqieshilvxing“lejienidekehu”dezhize,rutongguofenxiqiyecaiwubaobiaodengqudaoqulejiekehujiehuibeijingdezhenshixing。ruheluoshiyinxingdefadingjianguanzhineng,shiyinxinghewaihuiguanlibumenxuyaogongtongsikaodewenti。

ershifeixianchangfenxiyuxianchangjianchadeyouxiaoxianjieshitishengjianchaxiaolvdezhongyaoshouduan。benanzhong,jiancharenyuanyunyongwaihuijianchafeixianchangfenxixitong,duihhtouzigongsidezijinlaiyuan、jiehuipinlv、jiaoyiduishou、caiwubaobiaodengjinxinglequanfangweidefeixianchangfenxi,bujinweihouxuxianchangjianchaquedinglefangxiang,haiweizhidingjianchafangantigongleyiju,jidatigaolexianchangjianchadeyouxiaoxinghezhenduixing。

 

国家外汇管理局管理检查司 供稿

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