HC公司虚假转口贸易逃汇案
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。
guojiawaihuiguanlijuguanlijianchasi gonggao
