泛亚电竞

“3·06”骗取出口退税案

发布:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 2014-09-15 10:32 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13期
打击骗取出口退税的犯罪行为,一直以来是涉外管理部门(包括海关、国税和外汇管理等部门)的工作重点。此类犯罪行为涉及国际贸易、税收和外汇等多个领域...

案件特色

zaianjianbanliguochengzhong,guojiawaihuiguanlijuningboshifenju(xiachengningboshifenju)yudangdigongan、haiguanheguoshuidengbumenmiqiepeihe,fahuigeziyoushi,gongtongnuli,shibenanzuizhonggaopo。

泛亚电竞 shouxian,fahuizhuanyeyoushicongbutongjiaodudiaochaqiyefanzuixianyi。ningboshifenjuyijiaoqiyefeifamaimaiwaihuihechukoupianshuixiansuo,diandinglebenanlianghaodekaiduan;haiguanchachuqiyegaobaochukoujiage,guoshuichachuxukaizengzhishuifapiao,shidebenanzhujianqingximinglang;ergonganbumenzaiquanguodafanweisousuo、diaochaquzheng,zuizhongchashibenan。

qici,xinxigongxiangdadajiakuaileanjianchulijincheng。kuabumenxiansuoyijiaowangwangshejijiaoduodeneibuliucheng,shijicaozuowangwangzhouqiyejiaozhang,zaochenganjianjinchenghuanman。erzaibenanzhong,gebumenjishiyijiaoxiansuobingjiaoliugoutongxinxi,shidebenannenggouzaijiaoduanshijianneilian、diaocha、dingzuiyijiyijiaojianchabumen。

泛亚电竞 zuihou,waihuijianchadezhuanyeyoushizuoyongmingxian。jingjileidayaoanyibanshejidaliangdezhanghuzijinwanglai,waihuijuzuoweijinrongjianguanbumen,zaijinrongxinxisouji、chulihefenxifangmianjuyoutianranyoushi。zaibenanzhong,ningboshifenjumeiyoujiandanyouyuxiansuoyijiaojiu“wanshidaji”,ershijixupeihedangdigonganbumenduiqiyefeifamaimaiwaihuizijinlaiyuanyuquxiangjinxingdafanweidiaocha、fenxi,tebieshiduiqiyeyudixiaqianzhuangjiaoyidechashi,lingfanzuixianyirenwufabianjie。zheixieduiyugonganbumenzuizhongquedingfanzuizhengjuheqisufanzuixianyiren,qidaolehenhaodebangzhuzuoyong。

案件来源

2010nian,ningboshifenjutongguofeixianchangzhuanxiangjiancha,faxianbingchashihumoufenchaigouhuihuichuan。kaolvdaohumouweiguimudezaiyupianquchukoutuishui,ningboshifenjuyu2011nianditongguokuabumenhezuoxingshijianganjianxiansuofenbietongbaoningboshiguoshuijuheningboshigonganju。2011niandizhi2012nian3yue,ningboshiguoshuijuduianjianxiansuojinyibudiaochabingjianganjianyisongningboshigonganju。2012nian3yue6ri,ningboshigonganjuduihumouchukoupianshuianlianzhencha。jingguoduobumennulihezuo,zuizhongchashihumoudengrentongguoxukaizengzhishuifapiaohefeifamaimaiwaihuidengshouduandaliangpianquchukoutuishuianjian。

案情简介

dajipianquchukoutuishuidefanzuixingwei,yizhiyilaishishewaiguanlibumen(baokuohaiguan、guoshuihewaihuiguanlidengbumen)degongzuozhongdian。cileifanzuixingweishejiguojimaoyi、shuishouhewaihuidengduogelingyu,zhuanyexingqiang、quzhengkunnan,bananguochengzhongmianlinbushaotiaozhan。

2010nian,ningboshifenjufaxianhumoutongguojingnei34minggerenfenchaigouhui160.63wanmeiyuanhuizhijingwaitongyijigouw,gaijigouyouyichukouhuokuanmingyijiangdengzhiwaihuihuihuijingneih、f、lsanjiagongsi,h、f、lxihumoujiqizhangfukongzhi。zaishishidiaochaqingchu、zhengjuchongfendejichushang,ningboshifenjuduihumoufenchaigouhuiweiguixingweijinxinglexingzhengchufabingjianggaianjianzuoweixiansuoyijiaoningboshigonganju。2012nian3yue6ri,ningboshigonganjuduihumouchukoupianshuianlianzhencha,jingshangbaohoubeigonganbulieweibuduningbo“3.06”pianquchukoutuishuian。

泛亚电竞 lianzhenchahou,ningboshifenjuxiangningboshigonganjuyijiao2010nianhumoupiangouwaihuiandeguanjianzhengjuheshumiancailiao,baokuoxunwenbilu、jiaoyipingzheng、falvwenshu、fayuancaidingshudeng。youlezheixiecailiao,gonganbumendadasuoduanlesoujizhengjusuohaofeideshijian,erqieduiyugudinghumoupianquchukoutuishuiandezhengjulianyijihouqiqisuhumouqidaolehenhaodezhichizuoyong。

suihou,lianhegonganbumenduisheandixiaqianzhuanghelianzhanghuzhankaidiaocha,faxianhgongsishoudaojingwaihuirude“huokuan”,junlaiyuanyuhumoubenrenyijixiangguanrenyuanzaijingwaishelidezhanghu。jingduishujucailiaoquanmianfenxihoufaxian,humoufeifamairuwaihuichongdangchukouhuokuandefangshizhuyaoyousanzhong。

泛亚电竞 diyizhongshitongguodixiaqianzhuangjiaoyi: humoutongguoshandongdengdishexianxukaipiaojudeqiyezhu,ba“huokuan”zijinzhijiehuijitazhidingdedixiaqianzhuang,duihuanchengwaibihouzaihuirutashelidejingwaigongsizhanghu。

泛亚电竞 dierzhongshigoumaijingneiqiyeliangongsiduoyuwaihui: humoutongguozhongjierenyuanjieshao,xiangxuyaojianzidedangdiwaishangtouziqiyejingwaitouzizhegoumai。

disanzhongshigerenfenchaigouhui: humoushoujiqitarenyuandeshenfenzheng,zaimouyinxingkaili82gewaibizhanghu,liyongzheixiezhanghuyi“chuguokaocha、lvyou”dengmingyigouhui,huidaojingwaideliangongsizhanghu。

在进一步摸清资金来源及去向后,最终查实胡某的犯罪事实: 一是骗取出口退税。2009年6月至2010年9月,胡某在经营H公司期间,为牟取非法利益,在无实际货物交易的情况下,从其他24家企业虚开进项增值税专用发票1170份,价税合计12426万元,税额1805万元,并采取提高价格,骗取出口退税款1766万元。二是虚开增值税专用发票。2010年2月至2012年10月,胡某在经营W、Z公司期间,同样在无实际交易背景下向其余8家企业虚开进项增值税专用发票882份,价格9785万元,税额1421万元,已向税务部门申报出口退税。

weijinyibukuodachengguo,waihuijuhegonganjuduizhuyaosheanqiyehegerenfanyadianjingyanshendiaocha。wangmoujishilianhediaochazhongfaxiandelingyizhongyaoxianfan。wangmoubujinzai“3.06”pianquchukoutuishuianzhongcanyu、xiezhuweifahuodong,erqieqizishenkongzhidegongsiyecunzaileisifanzuixingwei,sheanjinejuda。ciwai,dixiaqianzhuangyeshibenanyanshenjianchadezhongdian,genjuningboshigonganjutigongdexiansuo,ningboshifenjuduisheanqiyezainingbo、jinhua、shenzhendengdiduojiayinxingzhanghufanyadianjingdiaocha,chufaxianshenzhenchenmoudeng10renzhanghushexiandixiaqianzhuangjiaoyiwai,haifaxianjinhualiumou、zhanmoudeng3renzhanghuyecunzaifeichangmingxiandedixiaqianzhuangjiaoyixianyi。

定性和处罚

humoufenchaigouhuibinghuichuxingweiweifanle2006nian《gerenwaihuiguanlibanfa》diqitiao“yinxinghegerenzaibanligerenwaihuiyewushi,yingdangzunshoubenbanfadexiangguanguiding,budeyifenchaidengfangshitaobixianejianguan,yebudeshiyongxujiashangyedanjuhuozhepingzhengtaobizhenshixingguanli”zhiguiding。

泛亚电竞 ciwai,humoujih、w、zdenggongsixukaizengzhishuizhuanyongfapiao、tigaochukouhuowudejiage、weizaochukoushouhui、pianquchukoutuishuixingwei,genju《zhonghuarenmingongheguoxingfa》dierbailingsitiao“yijiabaochukouhuozheqitaqipianshouduan,pianquguojiachukoutuishuikuan,shuejiaodade,chuwunianyixiayouqituxinghuozhejuyi,bingchupianqushuikuanyibeiyishangwubeiyixiafajin;shuejudahuozheyouqitayanzhongqingjiede,chuwunianyishangshinianyixiayouqituxing,bingchupianqushuikuanyibeiyishangwubeiyixiafajin;shuetebiejudahuozheyouqitatebieyanzhongqingjiede,chushinianyishangyouqituxinghuozhewuqituxing,bingchupianqushuikuanyibeiyishangwubeiyixiafajinhuozhemeishoucaichan”zhiguidinghedierbailingwutiao“xukaizengzhishuizhuanyongfapiaohuozhexukaiyongyupianquchukoutuishui、dikoushuikuandeqitafapiaode,chusannianyixiayouqituxinghuozhejuyi,bingchuerwanyuanyishangershiwanyuanyixiafajin;xukaideshuikuanshuejiaodahuozheyouqitayanzhongqingjiede,chusannianyishangshinianyixiayouqituxing,bingchuwuwanyuanyishangwushiwanyuanyixiafajin;xukaideshuikuanshuejudahuozheyouqitatebieyanzhongqingjiede,chushinianyishangyouqituxinghuozhewuqituxing,bingchuwuwanyuanyishangwushiwanyuanyixiafajinhuozhemeishoucaichan”zhiguiding,2014nian8yue,humoubeifayuanyifapanchuyouqituxing15nian。

启示和思考

多视角观察出口骗税行为。从会计角度看,出口退税率最高17%(宁波市平均水平11%左右),而企业缴纳的增值税率为17%,因此,正常企业高报出口不可能盈利,再加上利润税,这种行为甚至要亏损。但在本案中,企业虚开增值税,名义上支付了17%的增值税,但其实际成本仅为7%左右,剩余部分10%最终回流到企业老板个人账户,因此,违法企业高报出口仍然有利可图。从跨部门合作管理角度看,泛亚电竞出口骗税一直是海关和国税两个部门重点关注和严厉打击的对象,但这两个部门往往受制于自身的信息来源。而外汇管理部门跨境资金监测不仅可以为该两部门提供线索来源,而且可以为其调查可疑线索提供佐证。因此,有必要加强跨部门合作,建立互相交流信息的平台。在宁波市,市口岸打私办泛亚电竞的季度例会,即是外汇局与其他涉外管理部门交流信息的重要平台。

外汇收支与出口骗税。经常项目外汇管理历来讲究货物流与资金流匹配、一致。从表面上看,出口骗税企业不存在出口多收汇的情况,甚至呈现出口少收汇的局面,因此,出口骗税行为可能成为经常项目外汇管理的“盲区”。但是从国际收支平衡看,泛亚电竞出口骗税涉及虚假的贸易背景,相关外汇资金本质上还是跨境异常资金,因此,外汇管理有必要监测分析类似资金。以上是两个不同层次看待问题的结果,前者是操作层面,后者是深层次的管理。打击出口骗税需要多部门共同参与,外汇管理部门关键要做好角色定位。在“3.06”骗取出口退税案中,外汇局主要做了两件重要事情,分别是线索移交和协助调查涉案资金来源与去向。而这两件事情也正是外汇管理部门的强项和优势,应在今后类似案件中继续发扬光大。

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