HH投资公司擅自改变结汇用途案
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
