泛亚电竞

YX公司违规办理转口贸易付汇业务案

发布:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 2014-12-16 11:08 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23期
本案违规金额较大,涉及虚假单证较多。涉案的YX电子器材有限公司(以下简称“YX电子”)有17笔转口贸易对应的海关进境备案清单(55份)为虚假单证...

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。

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泛亚电竞_泛亚电竞app怎么下载-官网APP下载1

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