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Expose The Export Tax Fraud Interest Chain: The Clothing Industry Has Become The Hardest Hit Area.

2013/7/31 20:04:00 18

Clothing Industry Clothing Clothing Area

1 groups control 17 production enterprises and 8 foreign trade companies, using 17 production enterprises to forge fake images and falsifying invoices to trading companies.

A total of 7787 copies of the invoice were issued, covering all provinces and cities in Fujian, Jiangsu, Gansu and Jiangxi.

By cheating export tax rebates to get money fast, or even buy a car to buy sports cars, the driving force of interest has led some people into the whirlpool of crime.

a few days ago, the economic reference Daily reporter learned from the interview that the "7.18 case" of the export tax rebate case, which was supervised by the Ministry of public security and the State Administration of Taxation, was successfully cracked. The amount involved in the case was 1 billion 280 million yuan, the tax involved amounted to 180 million yuan and the criminal detention was 23.

In August 1st, the export tax rebate case "lightning No. 1", which was broken last year, will be held in Shenzhen intermediate people's court for the second time. The amount involved is as high as 2 billion 400 million yuan, and the export tax rebate will be defrauded by 328 million yuan, and 37 members of the gang will be arrested.

these two cases are the epitome of cheating export tax rebate in recent years. Its success has been broken down by the national recovery of 200 million yuan of tax losses.

However, the case reflects the increasingly tricky way of cheating export tax rebates, forming new characteristics of the middle and lower reaches of the gang, the concealment of distribution and distribution of tickets, and the extension from the port to the mainland.

At the same time, we need to arouse our thinking: how should the regulatory authorities strengthen supervision and plug loopholes in the situation of "improving the criminal suspects' techniques?"

Gang tax fraud: upper and lower reaches of the whole line of operation

"at present, tax fraud has been linked up. From the upstream to open the ballot ticket, to the use of foreign trade companies to tax rebate, to the customs declaration and distribution of votes, there are professionals to operate, so the threshold is very low."

The investigators said, "under the guidance of the teacher, it was mastered in just a few months."

in March 20th this year, in a residential building in Shenzhen, Zhang Jianshe, a key figure in the "7.18" case, was arrested at home.

From the capture of live video, Zhang builds a slightly fat and round head.

Under his twin bed, there are two big drawers covered with three plywood, and he is hidden in the slit beside the three plywood and next to the drawer.

After P was discovered by the Public Security Bureau, Zhang Jian did not panic. On the contrary, he was very calm and silent.

As a case inspector of the Shenzhen State Administration of Taxation said, "under the control of his (Zhang Jianshe), there were more than ten production enterprises.

Although he is not alone, there is a team to run this matter, but if there is no considerable control capability, it can not be done.

The "7.18" case was cracked by the Ministry of public security and the State Administration of taxation under the supervision of the joint task force of the Shenzhen Municipal Public Security Bureau and the Shenzhen State Administration of taxation.

2007, Zhang Jian, who has just graduated from University, works in a foreign trade company in Shenzhen.

Here he met Zhang Hongwei (a pseudonym), that is, led him to cheat the export tax rebate road "master".

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May 2008, Shenzhen Longtai Xiang import and Export Co., Ltd. was incorporated. Zhang Jian is a legal representative.

According to the pcript of Zhang's inquiry, "the purpose of the establishment of the company is to defraudate taxes.

All the invoices received by Long Tai Cheung company are all false.

August 2008, Zhang Jian established a Shenzhen Yong Guan Garments Co., Ltd. through a friend who had done "a target=" _blank "href=" //www.sjfzxm.com/ "clothing" /a ".

The clothing factory has simple production to meet the inspection, while the company accounts are controlled by Zhang construction, and the value added tax invoice is externally opened.

Zhang Jianshe said, "I will give him no premium of RMB 1 million and 1 yuan per par value.

Yong Guan is totally false to the company and has no real business.

In the "7.18" case, there are a lot of similar clothing companies like Yong Tai Xiang and Yong Guan.

The criminal gang headed by Zhang Jianshe controlled 17 production enterprises and 8 foreign trade companies. In the name of 17 production enterprises, the special invoices of value-added tax for raw materials of yarn were obtained, and the yarn type invoices were deducted as deductions, falsifying production illusions, and opening the special invoices of clothing categories to the trade company.

The invoice is distributed throughout Fujian, Jiangsu, Gansu, Jiangxi and other provinces.

From the foreign trade companies that have cheated taxes to the clothing production companies that supply tickets, and even the upstream purchase of raw materials and yarns to obtain value-added tax invoices, a group of people are doing, upstream, downstream and whole line manipulation, gang committing crimes, and division of labor is clear. This undoubtedly becomes the latest and biggest feature of cheating export tax rebates in recent years.

"P > Shenzhen State Tax Inspection Bureau investigators also told reporters," Zhang construction is only 26 years old, when we caught him, he did not believe that he was the boss, and later we probably understood that he soon found "teacher".

The "teacher" here is Zhang Hongwei, a veteran of tax fraud.

distribution ticket: freight forwarding agent "stir up single" busy /p.

"P >" if Zhang construction is the chief of the whole chain of tax fraud in the "7.18" case, Liu Deyi (the pseudonym) is the key link in the success of the tax fraud.

As the Shenzhen national tax inspectors say, "a big one is the technical support of the unordered freight forwarding industry."

it is understood that the former tax fraud elements initially adopted the false reporting method, that is, goods without tax rebates or goods with low tax rebate rate were reported as commodities with high tax rebate rate.

This method is dangerous. If it is found by customs, it will expose itself.

Later, it began to quote more and less quotes.

The "7.18 distribution" reflects the further evolution of the crime.

The so-called "distribution ticket" is the freight forwarder to find some owners who do not need to refund the tax, and match those goods to the fake tax tickets.

Such a legal clearance is very concealed, because customs can not grasp the source of goods, customs inspection difficult to identify problems.

The key to the success of "P distribution" is the freight forwarder's mastery of real cargo information.

When asked by police, Liu Deyi was asked where he got the real export goods information. He replied, "without fixed people, the information of these real export goods is circulated with each other. As long as foreign trade companies require what kind of cargo information they need, we can quickly find it."

according to the case handling police, there are more than 12 thousand freight forwarding companies registered in Shenzhen at present. As for Liu Deyi, there is no company, but only a small office equipped with a computer at Wen Kam du Port.

"it doesn't matter if you want to get the goods, but do not register. This line is not supervised by the Department. It is a blank area."

A person who asked not to be named told reporters, "the law does not punish the public, and now it does a lot.

I have many dealings with them, and the first thing I always catch on the spot is often, "how bad you are! Why did you catch me?" he thought it was a bad luck.

After the arrest, Liu said that he had been doing this business for many years and never thought that there would be risks.

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You can see all kinds of discussions about the "stir up order" ("distribution ticket") when you search the Internet P.

Netizens "freight forwarder crazy" frankly said: "to tell the truth, in this line of so many years, fried single see much."

Another netizen asked, "is it stupid to do foreign trade?" when a netizen asked for a "stir up order", he immediately had a string of "enthusiastic" responses.

"It's very easy", "Lou Zhu, I'll help you to operate, give me some achievements OK" "find me, twelve years of foreign trade experience, come and get it!"

in the whole foreign trade export process, the customs broker is a domestic enterprise legal person who handles customs declaration services to Customs at the name of the consignee or consignor of import and export or in its own name.

Customs declarations need to be filed at customs. Customs declarants need to qualify for qualification, which is relatively standardized.

Some customs offices are also motivated by interests and have been engaged in the "distribution of tickets" activities.

reporters learned from Shenzhen's investigation that general customs declarations, customs declarations for export enterprises, customs fees charged from 100 yuan to 500 yuan, and some of the customs offices that had distorted their minds lowered the customs value.

For certain goods, customs declarations do not collect customs fees or even give "subsidized prices".

Some insiders give reporters an example: "Yantian customs declaration quotations: 100 yuan from the cabinet declaration, earphones subsidies 100 yuan to 800 yuan, pure wood furniture subsidies 100 yuan to 300 yuan, clothing subsidies 100 yuan to 1500 yuan......"

This is the customs broker's "cargo collection", the next step is to collude with the intermediary "distribution ticket".

some formal customs offices are helpless.

The declarant of a large customs broker told the economic reference Daily: "customs broker's original threshold is relatively low, and competition is fierce.

The "fried list" has a great impact on us.

A lot of enterprises that want to export think that I want to ask you formally to give agency fee, I find some other freight forwarder or customs broker, it is very cheap, and even can pour my money.

I'm sure some of our customers will be lost. "

a tax fraud handling personnel pointed out: "some irregular freight forwarders and customs declarations, not only do not charge, but instead give customers money, then vicious competition."

A freight forwarder or customs broker operating in compliance may not be able to sit long enough.

This is called bad money drives out good money.

Li Chaoye, deputy commander of the six brigade of the Shenzhen Municipal Public Security Bureau's economic crime investigation bureau, told reporters: "there are several principal offender in the case of" lightning No. 1 ", one of which is foreign trade company, the other is freight forwarder, and the freight forwarder is listed as the principal offender. It is the first time to crack down on tax fraud.

He explained: "we think the declaration and distribution link is the biggest cancer, but the industry is not well regulated.

Many people do not know that they are breaking the law, or they know, but make excuses on the grounds of non subjective intent. It is hard to strike.

In the case of lightning No.1, the public prosecution organ listed the freight forwarder as the principal offender, that is, to destroy the distribution link.

Even if there is no ticket to find the corresponding goods, there will be no foothold.

tax rebate rate is high: the clothing industry has become a tax fraud area.

in recent years, most of the clothing products have been destroyed.

The "7.18" case is clothing. "Lightning No. 1" is clothing. Shenzhen is currently cooperating with Shaoxing police in Zhejiang for a case.

According to the Shenzhen state tax inspector, the reason why we choose clothes is that the tax on clothing is 17%, and the tax rebate rate is as high as 16%.

In addition to clothing, the tax rebate rate of electronic products and furniture is also high, which is also an area of concern for tax fraud.

"P", according to people familiar with the matter, "tax fraud is also based on the national policy, which industry has a high tax rebate, and it has been marking the industry.

In some industries, the tax rebate is only about 5%, which is almost the same as the cost of tax fraud.

Tax fraud industry must be the industry with the highest tax rebate rate. He will not do anything without profit. "

because the whole fraudulent tax link needs professional operation. Every link in the chain of tax fraud is like a grasshopper wrapped around each other. Every grasshopper will get a slice of it.

The investigators told reporters: "if an enterprise has been operating for several years, only one or two million tax has been withdrawn, and it can be explained that it has not been a tax fraud because it requires a high cost of tax fraud."

For example, Liu Deyi in the "7.18" case, the annual income of about 3000000 yuan, but deducting the cost of making three yuan a year, five hundred thousand yuan.

according to the investigators, every link of tax fraud is money.

According to the tax rebate rate of 17%, that is, 17 points of tax rebate, the value added tax invoice will probably spend 6 points. Registered foreign trade companies, renting houses, spend 2 or 3 points, through the freight forwarding to find the owner who does not need to refund the tax, and match those goods to his false open ticket. It will probably have 3 points. The total cost will be 12 points, and the tax fraud will reach 5 points at the end.

Therefore, the tax fraud elements will be largely opened up in order to change the price.

for this reason, some grass-roots investigators and experts have suggested that the state can formulate corresponding policies and appropriately reduce the tax rebate rate of clothing and other commodities. Tax fraud is driven by interests. If the tax rebate rate is reduced by several points, the profits of tax fraud will be negligible, and the power of tax fraud will be lost.

Jin Dongsheng, deputy director of the Taxation Research Institute of the State Administration of Taxation, said in an interview with reporters: "the high tax rebate rate is also one of the factors of tax fraud."

Cui Xinsheng, an associate professor at the University of foreign trade and economics, told reporters: "our country regards exports as the driving force for economic growth, because the export tax rebate rate is high.

I think the best policy is to abolish the export tax rebate, which is a fundamental solution to the problem.

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cross regional crime: Shenzhen's inland refund is less than /p.

"in the first half of last year, 288 other people from other provinces and municipalities in the country went to Shenzhen to collect evidence from shipping and freight forwarding companies, and Shenzhen's state tax matched its investigation to cheat export tax rebates.

This figure increased to 651 people in the first half of this year, basically covering all provinces in the country.

Shenzhen state tax bureau investigators told reporters, "now there are 7 batches of 31 people in one day, and the cases involved are foreign trade companies located in the mainland provinces, which are exported through Shenzhen."

The p regional crime has become a new trend and a new trend of cheating export tax rebates in Shenzhen, where p is located in the mainland and in the freight forwarding market.

According to police investigators, Guangdong's Chaoshan District's "tax master" is very familiar with the policy.

In order to avoid the blow, they went north to set up foreign trade companies, and used their foundation and resources in Shenzhen for many years to find relevant sources of supply.

Because some provinces in the mainland have been cheating on export tax rebates, there are few cases and lack of experience.

It is very concealed to open a ticket from the mainland, distribute the goods in Shenzhen, and then return to the mainland.

In the first half of this year, our brigade received public security from eleven provinces and autonomous regions, including Zhejiang, Jiangsu, Shanghai, and even Xinjiang. P

Recently, in conjunction with a case study conducted by the Hainan Public Security Bureau, the fraudulent elements came to Shenzhen because they could not find the right source of goods in Hainan.

Li Chaoye, deputy chief of the six battalion of the Shenzhen Municipal Public Security Bureau's economic crime investigation bureau, stressed, "I think Shenzhen has become a pfer station and a base camp for distribution and distribution."

vacuum zone: combating tax fraud requires departments to work together, .

experts say that cracking down on export tax fraud is closely related to the close cooperation between the three public security, state tax and customs departments.

Therefore, all departments involved in export rebates should share information and establish a long-term mechanism for the comprehensive management of all sectors.

"P > Shenzhen State Administration of Taxation inspectors told reporters:" some technical problems, not a department can be resolved, the need for multiple departments to work together.

I think we should send some comrades who have practical experience and first-line comrades to sit down and exchange information and ideas, and design how to plug loopholes.

The clue of "lightning No. 1" is discovered by Shenzhen Customs on the basis of sorting out the information of a large number of export illegal enterprises.

After checking the illegal records of the enterprises, the customs went to the IRS to check their tax rebate records, and finally locked the key suspects Target Corp and pferred the case to the IRS.

The advantage of the IRS is that it can combine tax ticket and Logistics comprehensive analysis.

For example, a billing company is an enterprise that produces chemical products, but it is rarely located in the mainland where chemical products are produced, and it does not conform to the normal rules of trade.

According to the business logic, the state tax determines the reasonableness of the VAT invoice circulation and analyzes the risk points of tax fraud.

If the risk points found by customs and national tax are met, then the enterprise will probably be involved in tax fraud.

in May this year, the Ministry of public security, the State Administration of Taxation and the General Administration of Customs jointly issued a document pointing out that we should continue to crack down on tax fraud.

In June, Shenzhen national tax, customs and Public Security jointly organized a business training for more than 200 people. There are also regular joint meetings between departments, exchanging information and experience.

These are worthwhile explorations, and need further improvement and development.