A small office of less than 10 square meters, two computers, three people, and then printed some fake official seals, set up a company, just sitting in the office and making a few calls a day, you can earn hundreds of thousands a year. Ten thousand yuan.
This is a real life portrayal of a group of tax fraud elements in Shenzhen. In three years, I actually defrauded the national export tax rebate of 180 million yuan! The Shenzhen Public Security Bureau recently disclosed this huge tax fraud case and unveiled the tax fraud interest chain attached to the export tax rebate policy.
"China Times" reporter survey learned that foreign trade enterprises colluded with production companies on the one hand to do the purchase and sale contracts, do the accounts, and open the value-added tax invoices; on the other hand, find the freight forwarding company and the customs broker to do foreign trade contracts, through the distribution of the ticket After that, the "underground money house" completed the entry of overseas funds and obtained the "foreign exchange verification form"; finally, the professional taxpayer took the VAT invoice deduction, foreign exchange verification form, customs declaration form and other information to apply for tax refund. .
In Luohu and Futian Districts of Shenzhen, companies engaged in such tax fraud trades abound. Foreign trade companies can earn 5%-7% profit margins through real distribution orders. According to this calculation, the trade volume of 100 million yuan can earn 5 million to 7 million yuan.
Whose money is cheating? Who is condoning this behavior? The reporter's investigation saw that there was even a regulatory layer on the long-term interest chain, and all the people seemed to be winners except for the state's loss of taxes.
According to statistics, in 2012, Shenzhen’s export tax rebate (exemption) amounted to 94.5 billion yuan, the highest in the country. The current tax fraud case is only the tip of the iceberg of tax fraud gangs, and the 17% export tax rebate rate is again met. question.
The big tax fraud case reveals the tip of the iceberg
"Who introduced you?" The front foot of the reporter has not yet entered the door. In the office on the second floor of the Wenjindu Port Building, the three young men sitting bored and listening to the Cantonese accent almost asked in unison. Facing an unfamiliar face, the three were highly alert.
In fact, in the entire 7-storey building of the Customs House, there are import and export trading companies, freight forwarding companies and customs brokers. Some of the gates are not even listed. There are roughly 200 reporters.
These covert companies, with their legitimate business as the guise, are actually networks that are formed in close proximity to tax fraud. In this chain, the foreign trade company as a mid-stream link is a tax fraud core group. The left hand purchases the value-added tax invoice from the upstream production enterprise, and the right hand purchases the real goods export order from the freight forwarder and customs declaration company, and finally completes the capital outage through the underground money house. Through this type of ticketing, distribution, and distribution of funds, export tax rebates are obtained.
To be on the safe side, they only accept business introduced by acquaintances. Most of these industries are from the Chaoshan area of ​​Guangdong, with relatives and fellow villagers as the link, and they are very wary of strangers. In the 1st and 5th floors of the Customs Building, several offices were vacated, which was the “old nest†of the tax fraud gang that was recently destroyed by the Shenzhen Public Security Bureau.
Liu Jihua is one of the core figures of tax fraud investigated. According to the investigation by the Public Security Bureau, from 2008 to the end of 2011, the criminal gang headed by Liu Jihua controlled a total of 17 production enterprises and 8 foreign trade companies. The virtual invoicing was spread across Fujian, Jiangsu, Gansu and other provinces, and the VAT invoices were falsely opened. 7,787 copies, with a face value of 1.28 billion yuan, defrauded the national tax of more than 180 million yuan.
"Many people do this, do business without making money, and it is very hard. It is good to call this office." Liu Linfeng was arrested as a freight forwarding agency. The normal business is to help some companies with export demand. Handling transportation, customs declaration and other procedures, earning agency fees, but Liu Linfeng will sell the goods information to foreign trade companies.
What Liu Linfeng did not expect was that the foreign trade company he served had financial vulnerabilities and was eventually discovered during the IRS routine inspection. However, most of the accounts are slightly hidden, and they can be safe.
According to Li Chaoyu, deputy head of the Sixth Brigade of Shenzhen Economic Investigation Bureau, there are currently 20,000 freight forwarding companies in Shenzhen, and there are tens of thousands of employees, and foreign-funded foreign trade companies abound. Most small and medium-sized foreign trade enterprises rely on export tax rebates to make money.
Long interest chain
From the upstream production enterprises, to the mid-stream trading companies, to the downstream customs brokers, freight forwarding companies, are the grasshoppers in the interest chain of export tax rebates, through mutual cooperation, to share the tax rebate rate of up to 17%.
Liu Jihua is playing the clothing industry, and since the acquisition of its original material cotton, the entire trade has begun to falsify.
For example, A buys cotton from the farmers in Zhoukou, Henan Province, but the farmers can only write invoices without invoices, and the prices are freely written. A takes the receipts and deducts from the tax authorities, and invoices for cotton, the tax cost is about 3%, B After purchasing cotton from A, it is processed into yarn, and the tax is about 5%. The foreign trade company then purchases the VAT invoice from B in large quantities at a cost of 6%-7%.
In Shiyan and Jinjiang, Fujian, this kind of yarn raw material enterprise is unusually wrong to buy and sell VAT invoices.
Originally from yarn to clothing, there are still a lot of processes in the middle, including dyeing, embroidering, ingredients, processing, transportation, etc. This part of the clothing cost is the largest, but the foreign trade company sitting in the office behind closed doors to build It is very troublesome to purchase tickets from these production companies, and it is difficult to find the source of the votes; therefore, a garment invoice provided by a foreign trade company accounts for 90% of the raw materials invoices for yarns, and the other links are basically missing, and this is obvious. False marks are easy to expose once examined.
After the foreign trade company obtains the invoice, it must make an export trade tax rebate. It also needs to match the goods. Since the customs broker and the freight forwarding company have a large amount of real cargo information, in order to make money, they resell this information to the foreign trade company. Usually, the total price of the cargo order is controlled below 100,000 US dollars to avoid being inspected by the customs, and the transfer value of a $890,000 cargo order is only 5,000 yuan.
Since some small enterprises do not have the conditions for applying for export tax rebates, the freight forwarding agent facilitates the use of this “available opportunity†to help small enterprises to declare customs, and resell the real information of these goods to foreign trade companies specializing in tax fraud, customs declaration On the letterhead of the foreign trade company, after the transfer of flowers, it became the business list of the foreign trade company.
Pingshan Bonded Area Customs Officer Xiao Wang told reporters that this is an open secret in the circle. Customs brokers often post some customs declaration information online. A cargo order may be bought and sold by a number of customs brokers. In the end, he approached the tax fraud elements of foreign trade companies, which is commonly known as “speculationâ€.
According to Li Chaoyu’s calculation, after deducting the cost of buying invoices of 6%-7%, the cost of customs declaration and freight forwarding to find a single link is about 3%, and the fee for finding an underground money house is 1%-2%, the export tax rebate rate is up to 16%-17%. A trade fraud tax bill, foreign trade companies can earn a profit margin of 5% -7%.
It is understood that there are many ways to defraud the export tax rebate. In addition to the allocation of real goods, it also includes the use of under-reporting, shoddy, idling, etc., and the products are mainly Clothing, electronics and furniture are the mainstays, but in any case, customs, freight forwarding, logistics and other roles will work together.
Who is indulging tax fraud
As the city with the most foreign trade exports, Shenzhen has the highest tax rebate in the country and has become the hardest hit area for tax fraud.
In 2012, Shenzhen handled a total of 94.5 billion yuan in export tax rebates (exemption), a year-on-year increase of 7.28%. Among them, the export tax rebates for production-oriented export enterprises were 42.379 billion yuan, up 4.40% year-on-year; while the export tax rebates for foreign trade enterprises were 25.421 billion yuan, up 9.14% year-on-year. The magnitude is significantly higher than that of production-oriented export enterprises.
In terms of regions, foreign trade enterprises still maintain a pattern of business in Luohu and Futian. The tax rebates for foreign trade enterprises in the two regions account for 87.93% of the total city, while the tax rebates for foreign trade enterprises in the export tax rebate are completed by small and medium-sized enterprises.
"From the data and distribution characteristics of this group, it can reflect how much the tax fraud share." Guo Shan, a small foreign trade enterprise in Shenzhen, told reporters that small and medium-sized enterprises that normally do normal trade do not need to refund the tax because of the purchase. When the invoice is not used, the supplier will directly reduce the price, so why bother to refund the tax.
Although the entire export tax rebate is regulated by the customs, foreign exchange bureaus, and the State Administration of Taxation, the loopholes are always difficult to make up.
"Regulators can only see the tax stamps carefully, but how many people actually find out the tax fraud? The people with clear eyes know what is going on." Xiao Wang said.
The acquiescence behind some local governments is also one of the factors that exist in tax fraud. Due to the large number of foreign trade orders in Shenzhen, other provinces have come to Shenzhen to find a single. The reporter once saw the fact that a company in Liaoning Province flew to Shenzhen to negotiate an interest rate with an import and export trading company in Luohu.
"For example, the total export volume of a Liaoning company in the province is actually only 1 million, but he hopes to achieve 10 million tax rebates. What should I do? I will go to Shenzhen to find some small trading companies that do not need to refund the tax, and they will export 9 million yuan. In the name of Liaoning company, the company’s 10 million mission was completed.†Mr. Yu, a logistics company manager in Shenzhen who operates this business, said that Liaoning company does not need a home to find a small trading company, just find A company that deals with import and export business can give the agency a certain discounted fee.
At the time, the Liaoning company bluntly told reporters that this method was encouraged by the local government. The company made high import and export trade data and brought political achievements to local officials. In addition to the loss of tax fraud in the country, the rest of the subject is a win-win situation.
Disputed export tax rebate policy
In the face of the chaos of tax fraud, the export tax rebate policy has been questioned. Zhong Jian, a professor of economics at Shenzhen University, asked why not cancel the export tax rebate and directly reduce the value-added tax at the source of the enterprise.
Lin Jiang, a professor at Sun Yat-sen University, believes that the complete abolition of export tax rebates will have a huge impact on China's economy. Especially in the domestic economic downturn, the profit margin of enterprises is getting smaller and smaller. Many enterprises rely on export tax rebates to survive. Cancellation or drastic reduction will lead to business failures and unemployment.
In Li Chaozhen’s view, the tax-cutting cancer lies in the cooperation between customs brokers and freight forwarding companies. It is necessary to block this loophole unless the two industries are banned, but the reality is impossible. Because the real goods are exported, they must be found. Come to work.
Li Chaozhen believes that the feasible way is to reduce the export tax rebate rate by 5 percentage points. This is also the profit rate that tax fraud companies can earn. If the profit margin is removed, the tax fraud elements will be unprofitable.
In addition, there are also irrationalities in the system. Generally, small and medium-sized enterprises, as small-scale taxpayers, cannot issue VAT invoices. Only after upgrading to general taxpayers can VAT invoices be issued, but two or three foreign trade companies, No need for any production costs, one or two million to carry out business, but was allowed to open VAT invoices.
"It is necessary to cancel the qualification for invoicing of foreign trade companies, and the production enterprises themselves will invoice themselves." Li Chaoyu said that this can prevent foreign trade companies from tax fraud.
Zhong Jian believes that China has always advocated export to domestic sales, but domestic sales cannot be pulled. A large number of industries with excess capacity still need to be digested. In the case that China's labor costs and raw material costs continue to rise for several years, prices are no longer advantageous. Being infinitely compressed, if tax reduction can be started in the raw material chain, the cost can be reduced, and the profit can be increased accordingly. The export tax rebate does not necessarily benefit the enterprise. Instead, some enterprises with empty gloves and white wolves profit from it.
In fact, since 2006, in order to change the growth model of enterprises, improve competitiveness, and reduce large trade surpluses, China has repeatedly reduced the export tax rebate rate of some industries; however, after the financial crisis broke out in 2008, it was affected by the appreciation of the renminbi. The impact of factors, the company's export profitability has dropped significantly, and once again increased the export tax rebate rate, from August 2008 to June 2009, the export tax rebate rate was increased 7 times, and the highest value was restored to 17%.
"Now, the tax rebate rate can be gradually reduced by the industry, giving enterprises a certain buffer time. The international dispute over the subsidy of export enterprises by the Chinese government is also large, saying that China dumps. For this part of the products, the export tax rebate rate can be appropriately lowered. A little." Lin Jiang said.
Pneumatic Plug Wrench And Cap Sealing Tool
Plug Wrench,Pneumatic Plug Wrench,Pneumatic Cap Sealing Tool,Manual Drum Cap Sealing Tool
Changchun Rochiev Intelligent Equipment Manufacturing Co., Ltd. , https://www.rochiev-en.com