泛亚电竞

HC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 2014-11-19 11:23 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21期
2013年4月,在打击虚假转口贸易专项行动中,新疆分局结合辖区转口贸易大额交易比重高的特点,初步筛查出HC贸易有限公司存在异常交易情况。

案件概述

benanshiguojiawaihuiguanlijuxinjiangzizhiqufenju(xiachengxinjiangfenju)jinnianlaichulideyiqisheanjinejiaodadeanjian。zaizheiqitaohuianjiandebanliguochengzhong,zhenduijiaoyifangduo、wuliulianzhang、zhengjuliantiaoduodeqingkuang,waihuijuyizijinliuduiyingdehuowuliuzhengmingcailiao——《baijialiuxiangbiao》zhongwuxiangyinghuowuyunshuhebaoguanjiluweijianchadeqierudian,tongguodiaochaquzheng,bingjinxingnaixindewaihuizhengcefaguixuanchuan,zuizhongshiweiguidangshirenchengrentigongjiyinxingyongyugoufuhuidecailiaobujuyouxiangyingdemaoyizhenshixing。

案件线索

2013nian4yue,zaidajixujiazhuankoumaoyizhuanxiangxingdongzhong,xinjiangfenjujiehexiaquzhuankoumaoyidaejiaoyibizhonggaodetedian,jiangdanbi100wanmeiyuanyishangdejiaoyizuoweizhongdian,tongguozaifeixianchangjianchaxitongzhongchuangshe“zhuankou(zhuanmai)shouzhichayilvgao”dengzhibiao,chubushaichachuhcmaoyiyouxiangongsi(yixiajianchenghcgongsi)cunzaiyichangjiaoyiqingkuang。suihou,tongguodanzhengheyanjiqiyeyanshenxianchangjiancha,zuizhongchashilehcgongsiliyongyiqingguandexianhuogouzaozhuankoumaoyiduiyingdehuowuliuxiangdanzhengherukudanzheng,xugoumaoyibeijing,pianquyinxingwaihuizijinbinghuichudetaohuianjian。

案情简介

hcgongsiyu2004nian10yue29rizaixinjiangalashankouchengli,zhucezibenweirenminbi5000wanyuan,zhuyingyewuweibianjingxiaoemaoyijihuafeijinchukouyewudeng。2012nian7yuezhi2013nian3yue,hcgongsitongguokaili5bixinyongzhengbanlizhuankoumaoyifuhui,gongxiangjingwaizhifu5648.83wanmeiyuan。

泛亚电竞 zhuankoumaoyishihuowumaimaibuzaishengchanguoyuxiaofeiguozhijianzhijiejinxing,ershitongguodisanguojinxingzhuanshoudeyizhongteshumaoyifangshi。erxinyongzhengzuoweiguojimaoyizhongdeyizhongjiesuanfangshi,youyuyinxingxinyongdejieru,shidejiaoyisanfanggezibutongdeliyijundedaoyidingdebaohu,keyichongfenxiangshourongzidebianli,yincizaizhuankoumaoyizhongbeiqiyeguangfancaiyong。danyouyuzhuankoumaoyi“liangtouzaiwai”、jiaoyifangshiduoyang,shejidejingneiwaidanjuzhongleizhongduo,duiwaihuiguanlibumeneryan,duijiaoyidanzhengdezhenshixingjinxingyouxiaodeshenhecunzaihendanandu。weici,zaiduihcgongsiyichangjiaoyidediaochaqianqi,waihuijiancharenyuanjiangzhongdianfangzaidanzhengdezhenshixingshang。

泛亚电竞 shouxian,congjingbanyinxinglejiedao,qiyezaikailixinyongzhengshixuyaodezhuyaoshangyedanzhengshishangyefapiao、shangyehetong、jingwaitieluyunshudan(ewen)sanzhongdanju,yinxingchushenyishangdanjuwuwuhoucaizhuanjiaohcgongsi。jiupingzhengshiyongwenti,muqianwaihuiguanlizhengcezhongdui“youxiaopingzheng”、“youxiaoshangyedanju”deguidingjiaoweilongtong,yinxingyibandezuofashiyijuhetong、xinyongzhengdetiaokuan,zhiyaoxinyongzhengtiaokuanzhongtijidedanjuwanzheng、zhenshi,yinxingjiujieshou。erjiutieluyundandeshiyongwenti,jingxunwenhaiguan、tieluguanlibumendezhi,tieluyundanmuqianmeiyouguifandeguanlimoshi,danjushiyongyebutongyi,jiudanbiyewueryan,danzheng(youqishijingwaidanzheng)dezhenshixing、youxiaoxinghennanjianbieherending。yinci,weijinyibuluoshihcgongsizhuankoumaoyiyewudemaoyizhenshixing,jiancharenyuanjiehejingbanyinxingduimaoyizhenshixingdeneikongguanliyaoqiu,yizhaowuliulujing,faxianqizhongjianhuanjiedeyunshuxujingguojingneihuodaigongsiwanchengdeshijiqingkuang,jishidiaozhengquzhengfangxiang,yaoqiujingbanyinxingtigongnengfanyinghcgongsimaoyizhenshixingdejingneidanzheng,zuizhonghuodele《baijialiuxiangbiao》、《jianguanhuowudaohuotongzhishu》dengjingneidanzheng,weijianchagongzuodehouxufanyadianjingdaxialejianshijichu。

weiyouxiaoyanzhengdanzhengdezhenshixing,jiancharenyuanzunxun“liucunwuquanpingzhengshisheichudezhaosheiheshi”deyuanze,tongguohcgongsizhuankoumaoyifuhuiduiyingdejingneidanzhengjihuowuliuzhengmingcailiao——《baijialiuxiangbiao》dechujufangmanzhoulimouguojihuoyundailiyouxianzerengongsi、shandongmoushihuochezhanlianyinghuochangdengdisanfangjigoujinxingheyan,bingjiezhudangdikouanhaiguanduimaoyijiaoyizhenshixingdechayanjilu,zuizhongfaxian,《baijialiuxiangbiao》zhongwuxiangyinghuowuyunshuhebaoguanjilu,qiedisanfangjigoutigongde《jianguanhuowudaohuotongzhishu》yewufayuxinyongzhengxiazhuankouhuowuxiangduiying。jiancharenyuanzaiduishangshudisanfangyunshuqiye、huochanghekouanhaiguandengjinxingdewaiweidiaochazhong,huodelepangzhengcailiao,congeryouxiaosuodinglehcgongsishexianshiyongxujiadanzhengjigouzaoxujiamaoyibeijingdeqingkuang。

weijinyibuduofangyinzhengdanzhengdexujiaxing,quebaozhengjuliandewanzhengyijihouxudechuli,jiancharenyuanfanyadianjingfanyadianjingle“xianyinxing、houqiye”dediaochajijianchagongzuo,yifangmiandiaoquleqiyemaoyirongzixindaidiaochabaogao、zhuankoumaoyihetong、rongzichanpinhetongdengyewudangan,quanfangweizhangwohelejieqiyezhuankoumaoyiyewudebeijinghedongji;lingyifangmian,diaoquleqiyezhuankoumaoyiyewudangan、yinxingcunkuanmingxizhang、caiwushenjibaogao,yimoqingqiyezhuankoumaoyiyunzuomoshihezijinwanglailiuxiang。ciwai,jiancharenyuanhaiquanlizuohaoduiqiyedewenxunjidiaochabilugongzuo,shishichuandazhuanxiangxingdongjingshenbingxiangqiyexuanbuqianqiduigaigongsidanzhengheyandeqingkuang,shenmingwentideyanzhongxing,tongshi,dongzhiyiqing、xiaozhiyili,dongyuanqiyezishouzicha,chedidaxiaoqiyedejiaoxingxinli。zaidaliangquezaodezhengjumianqian,hcgongsizuizhongchengrenleqiweiguideshishi。

泛亚电竞 jingcha,2012nian7yuezhi2013nian3yue,hcgongsiweiguide5bixinyongzhengyewu,yuanshiyaoshishiyibanmaoyixiangxiadejiafeijinkouyewu,danxinyongzhengkailihouyinguoneijiafeishichangjiagefashengbianhua,jinkouhuichanshengjiaodadekuisun,yushihcgongsibianjiangsuodinghuowuzhijiezaijingwaijinxinglezhuanxiao。zaizheizhongqingkuangxia,weilemanzuyinxingduidanzhenghehuoquankongzhideyaoqiu,qiyebianliyongyiqingguandexianhuogouzaolezhuankoumaoyiduiyingdehuowuliuxiangdanzhengherukudanzheng,xugoumaoyibeijingpianquyinxingwaihuizijinbinghuichu。

案件定性

hcgongsitongguotigongxujiadanzheng、xugoumaoyibeijingpianquyinxingwaihuizijinbinghuichudexingwei,weifanle2008nian《zhonghuarenmingongheguowaihuiguanlitiaoli》dishiertiao“jingchangxiangmuwaihuishouzhiyingdangjuyouzhenshi、hefadejiaoyijichu”zhiguidinghedishisitiao“jingchangxiangmuwaihuizhichu,yingdanganzhaoguowuyuanwaihuiguanlibumenfanyadianjingfuhuiyugouhuideguanliguiding,pingyouxiaodanzhengyiziyouwaihuizhifuhuozhexiangjingyingjiehui、shouhuiyewudejinrongjigougouhuizhifu”zhiguiding,gouchengtaohuixingwei。

案件的启示和思考

waihuiguanlifaguiyaoqiumaoyixiangxiadeduiwaifuhui,yingduidanzhengjinxingzhenshixingshenhe,qiyebixutigongzhenshiyouxiaodeqieyuzhifufangshixiangyingdeshangyedanjuhesuoliepingzhengfuhui。yixiebufaqiyeliyongzhuankoumaoyiliangtouzaiwai,qijiaoyizhenshixingnanyibawodexianzhuang,xugouzhuankoumaoyi,yishixiankuajingrongzitaoli,chuangzaoqiye“xindelirunzengzhangdian”;tongshi,tongguoxugouzhuankoumaoyi,duanqineizuodamaoyiyewuguimo,yihuoqugengduoyinxingshouxin。erzaijinrongchuangxindedaqixia,qiyeyizhuankoumaoyiweizaiti,tongguoyinxingdezuhexingrongzichanpin,liyongmaoyirongzipingtaitaoquzijin,yemanzuleyinxingzaizijinjinzhangqingkuangxiacundaikuanzhibiaokaohedexuyao。dancongzhengtilaikan,yifangmian,tongguo“kaizheng-fuhui-shouhui”demaoyirongzidengfuzhaifangshiliurujingneidezijin,kuodaleyinxingxinyongganggan,zengjialexitongxingfengxian;lingyifangmian,bufaqiyeliyongzhuankoumaoyimeiyouzijinliuyuhuowuliudepipeiguanxi,zhenshixingnanyibawodetedian,tongguoxujiazhuankoumaoyihetonghuodanzhengzaojiashixianyichangzijindekuajingliudong,yeruohualewaihuijianguandezhengtixiaoli。duici,waihuijiancharenyuanyingcongjianchaanlijishijianzhongfansiyinxingmaoyirongziyewu,miqieguanzhuzai《fanyadianjingwanshanyinxingrongzimaoyirongziyewuwaihuiguanliyouguanwentidetongzhi》(huifa〔2013〕44hao)shishihou,qiyezaizhuankoumaoyiyewu、maoyirongziyewufangmiandexindongxiang,jishifaxianqizhongmiaotouxing、qingxiangxingbianhua;tongshi,zhudongyanjiuyinxingmaoyirongziyewuneikongzhidu,ucp600dengguojijiesuanguanli,jijitansuoduiyinxingfanyadianjingxianchangjianchadeluojiaodian。

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