Be Vigilant! There Are Also Important Port Strike And Export Tax Rebate Fraud.

Recently, the foreign trade market is surging.

Network layout

Strike at Vancouver port

Around 7 a.m. local time on Monday, May 27th, about more than 2000 of the dockers were on strike at the main port container terminals in Vancouver.

Strike for three days, and decide whether to go on strike indefinitely according to the negotiation with the management.

The strike workers are employees of Container Terminal Company Global Container Terminals, which operates two wharves of GCT Deltaport and GCT Vanterm in Vancouver port.

Vancouver port is the largest port in Canada and the third largest port for cargo throughput in North America.

It deals with most trade between Canada and Asia, including container terminals, grain terminals, coal terminals and many other facilities.

In 2018, container throughput reached a record 3 million 400 thousand TEUs through four container terminals in Vancouver port.

Here is to remind the consignors of freight forwarding.

We should make good plans for delay and related countermeasures.

In addition to shipping risks recently, some fraudulent means of export tax rebate have emerged one after another. Textile foreign trade people need to be vigilant.

The main way of cheating export tax rebates at present

Tax fraud is a common problem faced by all countries. Tax fraud and cheating are like a protracted war.

In recent years, with the continuous improvement of information management level and the continuous deception of tax authorities, the mode of tax fraud has also been evolving, showing the new characteristics of "real tickets, flow of goods and fictitious funds". Intermediary agencies such as customs agencies and freight forwarding agencies have become the key links. There are more and more obvious characteristics of intelligent crime such as policy loopholes, tax fraud chains, isolation of mutual information, single link violations and evasion of laws.

Xiaobian summed up the current way of cheating export tax rebates:

I. falsely changing the export amount of fraudulent taxes

1, prop logistics circulation tax fraud

Taking genuine goods as a prop, the fraudulent tax collector of circulating import and export is considered to be an efficient, hidden and easy way to escape from attack.

Because it is a genuine export, it can be operated through any export platform.

Idiomatic way.

Fraudulent tax agents use the convenience of registration system reform to dump a number of freight forwarders, customs declarations and export enterprises, and use some commodities to defrauding tax items (such as mobile phones, clothing, etc.), and pack them into high-quality or famous brand goods in the territory, and declare customs at high prices.

When the props arrive overseas, after the actual control of the registered company (or Off Shore Company) receives the goods, after the replacement or disassembly and installation, they will be imported according to the name of raw materials, non restricted solid waste or parts and other names of the registered companies in the name of low price and low tax.

After entering the country, after a lot of links, "cleaning" is returned to the export enterprises, re packaged and exported again, and so on.

The way of evolution.

In order to improve the efficiency of tax fraud, tax fraud agents upgrade on the basis of idiomatic tactics.

The core change is that intermediary agencies such as freight forwarding and customs broker become the key parts to extend the supply chain.

The fraudulent tax collector directly obtains the props by paying the distribution fee.

Freight forwarders, customs offices and so on, through smuggling, dismantling, processing trade and other means, through professional channels, will return the props.

2, false export data tax fraud

If we can get false export directly, it is the most simple and effective way to tax fraud.

The fraudulent tax agents violate the customs laws and regulations, take false reports, falsely declare the names of goods, the tariff number of goods (high reporting tax rebate rate), and raise the export price by fraudulent reporting, and evade Customs supervision, manufacture false export data, or even simply and rudely report the number of entries. If they are found by the customs, they will accept administrative penalties on the grounds of false declaration, and then repeat their tricks.

(1) high price of genuine exports.

On the basis of this, the fraudulent tax agents are able to dump or sign false sales contracts and other means to create high value-added products by means of forging or signing false sales contracts.

The basic method of specific documentary operation is to make two sets of contracts, invoices and related documents, send them to foreign customers, ship booking and shipping, and false declaration.

It is characterized by the export of real goods, but the price is falsely and the volume of exports is spurious.

(2) false box for export of goods without goods.

In one of the sampling tests, it is easy to cheat the inspection and obtain the false export volume by falsely claiming that the goods in the LCL belong to the inspected enterprises.

In recent years, although the Customs has gradually updated the use of advanced non intrusive inspection equipment to strengthen surveillance and enhance the ability of inspection, the weight, shape and substance contained are the main indicators, which are not able to guard against cheating behavior. The situation of mixed checks and fraudulent checks still exists, and even individual inspection personnel collude with each other.

(3) tampering with data attribute distribution.

In the new format of cross border electricity supplier and postal express export, the customs implements the "list of nuclear release and summary declaration", and the enterprises that can refund tax will make a summary declaration for tax rebate, but a lot of redundant data without tax rebates are left idle.

The customs and freight forwarders involved in tax fraud should make use of this feature, and by declaring the duty free goods in the name of the tax rebate enterprises, and by falsification of the customs commodity code, the tax rebate will be falsified into tax rebate goods.

The fraudulent tax collector buys false export data, creates tax rebate documents in the name of the company that he or other tax swindling controls, distribution goods and fictitious goods logistics, and implements tax fraud through the fictitious collection of foreign exchange funds such as underground banks.

3, genuine goods buy tickets by way of tax fraud.

Although there is a real export business, but no tax rebate qualification tax fraud elements through the general taxpayer qualification "supply shell", export goods to export enterprises, by way of self export way to obtain tax rebate and carve up.

For example, Choi opened a sales department in Guatemala to buy unsecured clothing exports from Guangdong and other places.

In order to obtain more benefits, through planning, the customers of garment factories with general taxpayer qualification are falsely constituted self-produced garments, and foreign trade enterprises declare their exports and declare tax rebates in their own way.

The clothing factory buys a large number of special invoices for the foreign trade companies to pay special invoices for the foreign trade companies at the invoice price of 4%-5%, and actually defraud the export tax refund of 12 million 210 thousand yuan.

The comprehensive service platform for foreign trade is a new form encouraged by the small and medium enterprises to provide customs services such as customs declaration, foreign exchange settlement, export tax rebate and so on. However, many platform operators mistakenly believe that the real agent is legitimate.

The tax fraud took advantage of the platform's large volume of pactions and the lack of regulatory experience in the new formats. The tax rebates could be heavily defrauded by a large number of platforms, and even appeared in the form of the Ministry of business in the form of "backtracking" and alien participation.

A case shows that, based on the domestic international market, a foreign purchasing office in China should be established through foreign nationals, a freight forwarding platform should be set up, and no tax rebate export business should be purchased. Through the purchase of export data and false invoices, tax rebates will be defrauded by way of customs declaration under the non substantive participation of the platform.

4, concealed domestic sales and tax fraud.

In recent years, tax fraud has spread to manufacturing enterprises.

In addition to the usual means of false export, the production enterprises, using the characteristics of the exemption and refund policy, hide the sales revenue from the domestic market under the export of real goods, and use the input tax for the production of domestic goods to declare the export tax rebates, and tax fraud in the name of tax evasion.

After the business is changed, the cross border taxable activities such as software services, circuit design and testing services shall be applied at zero tax rate. The general taxpayer enterprises such as integrated circuit design and software design shall apply the exemption tax refund method for the goods exported by the general taxpayer enterprises to apply for the value-added tax refund (Exemption) tax policy, which will bring huge space to the high priced prices.

Two, accounting for fictitious foreign exchange capital flows

(1) use the foreign exchange collection to cancel the supervision of the blind area.

If the foreign exchange is not collected within the stipulated time, the value-added tax exemption policy shall apply.

The fraudulent tax collector uses the loopholes in the current information sharing between foreign exchange management and export tax rebate management, and fails to collect foreign exchange, or does not correspond to business receipts.

Typical way: one is to use "time difference" to "abandon foreign exchange" after escaping from tax; two is to use other means to collect other items, posing as a declaration tax rebate project to collect foreign exchange, so as to cover the gap by rolling collection and long-term debt balance.

(2) make use of offshore funds "shell" to create confluence.

In view of the complexity of international trade, there is no consistent risk management requirement for the goods flow, capital flow and document flow of export goods. There is no specific provision for the remittance of foreign exchange.

As a result, fraudulent tax entities use the Off Shore Company or other registered companies (i.e. funds "shells") that are actually controlled to exchange foreign currencies for non trade in goods, to isolate the authenticity information of export commodities, and to make fictitious collection of foreign exchange capital flows.

(3) making use of underground banks to create foreign exchange capital flows.

One is the "knock type".

This is the most common method, also known as "cross border remittance", which is mainly characterized by the parallel delivery of domestic Renminbi and foreign currency.

The two is "collecting foreign currency".

This is a typical way for ants to move.

The main method is to make use of the convenience of more than 70 banks in China to provide overseas cash withdrawal services. After the domestic accounts are inject funds, the ATM machine with the logo of the UnionPay overseas is used for cash withdrawal to achieve capital pfer.

The three is "payment settlement".

In response to the fast and large "demand" of some fraudulent tax entities, underground banks illegally pfer overseas non trade payment settlement models to other countries by means of fictitious companies and fictitious trade.

Three, false open to deceive the fictitious invoice flow.

There are many ways of obtaining illegal credentials for tax fraud, such as falsely deducting agricultural products, changing ticket washing tickets, and stealing customs value-added tax payment books.

New trends have emerged in recent years:

The two is to prepare for the cancellation of the enterprise's long-term inventory of the false stock VAT retained tax need to deal with the "ticket" false open.

The three is to prepare to enter the capital market enterprises in the early stage of standardized operation process, need to balance the inventory data VAT tax allowance to digest the "vote" open.

Four is to accelerate the use of tax rebates, tax authorities to verify the need to standardize the tax deduction certificate, the use of time difference, the deliberate tax arrears on the side of the ticket.

Five, when illegal invoices for VAT invoices are issued by illegal elements, they violate the provisions of the invoice management, and make use of the VAT invoice management system upgraded version of the Invoicing software to monitor the weakness of the information list of taxpayers' invoicing.

afterword

2019, nearly half of them have gone. The foreign trade situation in the first half of this year can be described as a talk of textile people after dinner. It can be described by four words: "rising and falling clouds". The Sino US trade friction is heating up, the depreciation of the RMB, and the occurrence of port strike events in many countries are all affecting the foreign trade situation.

At the same time, the foreign trade people should also be careful of some fraudulent means.