YX公司违规办理转口贸易付汇业务案
案件概述
泛亚电竞 benanweiguijinejiaoda，shejixujiadanzhengjiaoduo。sheandeyxdianziqicaiyouxiangongsi(yixiajiancheng“yxdianzi”)you17bizhuankoumaoyiduiyingdehaiguanjinjingbeianqingdan(55fen)weixujiadanzheng，fuhuijine31169575meiyuan。bananshi，yxdianziyijingtingchan，jinzhaodaoqifadingdaibiaoren。yxdianziyimeiyoubaocunziliaoweiyou，yizhituoyan，jubutijiaoxiangguanziliao。guojiawaihuiguanlijujieyangshizhongxinzhiju(xiacheng
“jieyangshizhongxinzhiju”)jiancharenyuantongguoxiangjingbanyinxingdiaoquyxdianzibanlizhuankoumaoyifuhuideliucunziliao，wanchengleduiqiyefuhuiyewudequzheng。zaiguojiawaihuiguanlijuguangdongshengfenjudetongyibushuxia，jieyangshizhongxinzhijujiancharenyuanjiangyxdianzibanlizhuankoumaoyifuhuisuofudehaiguanjinjingbeianqingdantijiaoshenzhenhaiguanheshi。jinghaiguanqueren，duiyingdehaiguanjinjingbeianqingdan55fenjunweixujiadanzheng，congerquerenyxdianziyixujiadehaiguanjinjingbeianqingdanbanlizhuankoumaoyifuhuiyewu。
案件线索
泛亚电竞 2013nian，zaiguangdongshengfenjudetongyibushuxia，jieyangshizhongxinzhijuzuzhikaizhanlexiaqudajixujiazhuankoumaoyidezhuanxiangxingdong。xianchangjianchaqian，jiancharenyuantongguowaihuijianchafenxiyingyongxitongduixianeizhuankoumaoyiduigongfukuanjinxinghuizongchaxun，dedaoxianeiqiyezhuankoumaoyiduigongfukuandesuoyouhuizongshuju。jingguoduibifenxifaxian，yxdianzizhuankoumaoyiyewubijiaoyichang: yishiyxdianzizhiqianbingmeiyoucongshizhuankoumaoyidelishiheyewujilei，dan2012nianzhuankoumaoyiduigongfukuanzengzhangxunsu，jineyehenda;ershiyxdianzizhuankoumaoyishejideshishengjigengxinkuai、rongyiguoshidexiaofeidianzichanpin——dianziyueduqi，qieguimohenda。juci，jieyangshizhongxinzhijujiangyxdianzidingweixianchangjianchaduixiang。jingcha，yxdianzishexianyixujiadehaiguanjinjingbeianqingdanbanlizhuankoumaoyifuhuiyewu。
案情简介
yxdianzishuneiziminyingjinchukouqiye。 2011nian1yuezhi2013nian3yue，gaiqiyezhuankoumaoyiyewugongjishouru99bi，zhehe74665650meiyuan。qizhong，yirenminbijiesuan40bi，jine274020821yuanrenminbi;yimeiyuanjiesuan59bi，jine32175167meiyuan。tongqi，gaiqiyeduiwaizhifu45bi，zhehe77102325meiyuan。qizhong，yirenminbijiesuan24bi，jine276885212yuanrenminbi;yimeiyuanjiesuan21bi，jine33340976yuanmeiyuan。gaiqiyeyu2011nian4yueqibanlizhuankoumaoyiyewu，caiquxianzhihoushouhexianshouhouzhiliangzhongfangshi，zhuankoumaoyizhuyaojiaoyichanpinweidianziyueduqi。
泛亚电竞 xianchangjianchaqian，jiancharenyuanduocibodayxdianzidegudinglianxidianhua，junwurenjieting，jijingzhanzhuancailianxidaogaiqiyefadingdaibiaoren。gaifadingdaibiaorencheng，yxdianziyitingchan，bingyuedingzaiqilingwaiyijiagongsijianmian。2013nian8yue19ri，jieyangshizhongxinzhijujiancharenyuandaoyuedingdidianhegaisifadingdaibiaorenjianmian，duiyxdianzikaizhanxianchangjiancha。
泛亚电竞 jieyangshizhongxinzhijujiancharenyuanxianggaisifadingdaibiaorenxunwenlejieqingkuangshi，gaisifadingdaibiaorenbiaoshi: yishiyxdianziyitingchan，zhengzaishenqingzhuxiaogongsi，muqianyewurenyuanjunyilizhi。ershiyxdianzimeiyoujiangzhuankoumaoyiyewujizhang，yemeiyoubaoliurenhezhuankoumaoyiyewuziliao。yxdianzitingchanhenizhuxiaogongsidejudongbupaichushiweiletaobichachu，yewuyichangdeyidianjinyibuzengjia。
泛亚电竞 jiancharenyuanyaoqiugaiqiyefadingdaibiaorenxiangwaihuijutigongzhuankoumaoyiyewuziliao，danqiyizhaobudaoziliao、banlizhuankoumaoyiyewudeyinxingbuyuanyixiangqitigongzhuankoumaoyiyewuziliaoweiyou，yizhituoyan，jubutijiaoxiangguanziliao。zaibunengzhijiecongqiyequdexiangguancailiaodeqingkuangxia，jiancharenyuanhaobuqinei，juedingcongjingbanyinxingrushoudiaocha，bingcongxiangguanyinxingdiaoquleyxdianzibanlizhuankoumaoyifuhuideliucunziliao。jiancharenyuanjiangxiangguancailiaofuyinbingyouyinxinggaizhangquerenchuchu，ranhouyaoqiuyxdianziduixiangguanziliaojinxingqueren，congerwanchengleduiqiyefuhuiyewudequzheng。
fuhuiyewuquzhengzhishidiyibu，zhongdian、nandianzaidierbu——jianyanqiyefuhuiyewujiaoyibeijingdezhenshixing。youyuzhuankoumaoyidetedian，meiyouhaiguanbaoguandan，zhiyouhaiguanjinjingbeianqingdan，haiguanjinjingbeianqingdandezhenshixingjiuchengweibenandeguanjian。zaiwaihuijuguangdongshengfenjudetongyianpaixia，jiancharenyuanjiangyxdianzibanlizhuankoumaoyifuhuisuofudehaiguanjinjingbeianqingdan，tijiaojiweiqibanlihuowujinjingbeianyewudeshenzhenhaiguanjinxingheshi。jinghaiguanqueren，yxdianzi2011nian1yue1rizhi2012nian12yue31riqijiangongbanlizhuankoumaoyifuhuimeiyuan17bi，jine31169575meiyuan，duiyingdehaiguanjinjingbeianqingdan55fen，danjunweixujiadanzheng。yejiushishuoyxdianziyixujiadanzhengweiguibanlilezhuankoumaoyifuhuiyewu。
qudeguanjianzhengjuhou，jiancharenyuanjianghaiguanquerendexujiahaiguanjinjingbeianqingdanqingkuanggaozhigaiqiyefadingdaibiaoren，yaoqiuqijieshi。gaifadingdaibiaorencheng，yxdianziyeshishouhaizhe，yxdianzideyiqieyewudoushiweituobierenzuode，youyushuyuguanlijiandu，yizhiyumeiyoufaxianduifangtigongdeshixujiadanzheng。
泛亚电竞 zhangwoleshishizhengjuhou，jieyangshizhongxinzhijujianchazuzhizuole《shishiquerenshu》，yaoqiuyxdianzijinxingqueren，tongshiduigaiqiyefadingdaibiaorenjinxinglediaochaxunwen，zhizuolediaochabilu，gudinglezhengjulian。zhici，yxdianzibudebuquerenweiguishishi，bingqingqiuwaihuijucongqingchufa。
泛亚电竞 2014nian2yue20ri，jieyangshizhongxinzhijuduiyxdianzifachu《xingzhengchufajuedingshu》。yxdianzishoudao《xingzhengchufajuedingshu》houduociyizijinjinzhangweiyoutuoyanjiaonafakuan。houjingjieyangshizhongxinzhijuduocicuijiao，bingchanmingqiangzhizhixingdexiangguancuoshi，yxdianzicaibudebuquanejiaonalefakuan。
案件定性
泛亚电竞 yxdianzizaimeiyouzhenshimaoyibeijingdeqingkuangxia、yizhuankoumaoyimingyiduiwaifuhuidexingwei，weifanle《zhonghuarenmingongheguowaihuiguanlitiaoli》dishiertiaoguanyu“jingchangxiangmuwaihuishouzhiyingdangjuyouzhenshi、hefadejiaoyijichu”deguiding，hedishisitiaoguanyu“jingchangxiangmuwaihuizhichu，yingdanganzhaoguowuyuanwaihuiguanlibumenguanyufuhuiyugouhuideguanliguiding，pingyouxiaodanzhengyiziyouwaihuizhifuhuozhexiangjingyingjiehui、shouhuiyewudejinrongjigougouhuizhifu”deguiding，shuyutaohuixingwei。
案件的启示和思考
泛亚电竞 yishi“zhenshixing”shiwaihuijianchadezhelidian。benanzhongyinxingbanlizhuankoumaoyiwaihuiyewushiduiziliaoshenheliuyuxingshi，zhizhuzhongdanzhengbiaomiandeyizhixing，weian“lejiekehu、lejieyewu、jinzhishencha”deyuanzehewaihuijuguanyu“duijiaoyidanzhengdezhenshixingjiqiyuwaihuishouzhideyizhixingjinxinghelishencha”deguiding，duixiangguanpingzhenghuoshangyedanjujinxingshenhe，zuizhongdaozhibenandefasheng。yinci，waihuijuzaijinxingwaihuijianchashi，yingzhuzhongduiyinxingbanliwaihuiyewuliucundanzhengdezhenshixingjinxingheshi。
ershiruguoqiyebutigonghuozhitigongbufenziliao，yingtafangquzheng，zhaozhuntupokou。jieyangshizhongxinzhijuduiyxdianzijinxingxianchangjianchashi，yxdianziyizhiyigezhongjiekoujujuetigongzhuankoumaoyidexiangguanziliao。duici，jieyangshizhongxinzhijuzhuaneryaoqiuxiangguanyinxingxiangwaihuijutigongxiangguanziliao，bingyaoqiuyxdianziduixiangguanziliaojinxingqueren。zaicijichushang，zaiyi《shishiquerenshu》he《diaochabilu》jinyibugudinglegaiqiyedeweiguishishi，buchong、qianghualezhengjuliantiao。
泛亚电竞 sanshiduoguanqixia，ducuqiyepeihechachu。youyubenanshejideqiyefadingdaibiaorenzaidangdiyouyidingdeyingxiangli，congerjibanandailaileyidingdeyali。tebieshiyxdianzizaishoudaoxingzhengchufawenshuhouyiqiyetingchan、zijinjinzhangweiyou，yizaituoyanjiaonafakuan，jijieanzaochenglejiaodadezhangai。zaiguangdongshengfenjudezhidaoxia，jieyangshizhongxinzhijulingdaogaoduzhongshi，qinziguashuai，paichuganrao，jianjuebanan，duocihedifangdangzhenggoutong，zhengqudifangdangzhengdezhichi，bingdongyixiangfayuanshenqingqiangzhizhixing。zaiduofangdeyalixia，zuizhongyxdianzibudebupeihechachugongzuo，shianjiandeyichenggongbanjie。
guojiawaihuiguanlijuguanlijianchasi gonggao
