The export tax rebate system is a preferential tax policy that the state encourages exports, allows domestic products to enter the international market at tax-free prices, and increases the competitiveness of products. However, some lawless elements used fraudulent means such as falsely reporting exports to defraud the country of export tax rebates, causing losses to the country.
Export production enterprises and foreign trade enterprises can enjoy export tax rebates. In the export tax rebate, the export enterprises actually get the export tax rebate and bear the tax-related risks of the export tax rebate. For more information about export tax rebate, please read professional books.
The tax-related risks of foreign trade enterprises are mainly the export business in the name of self-operation, that is, the export business of customers, goods sources, bills of exchange, self-declaration and missing products, suppliers and foreign businessmen brought by middlemen. This kind of "agency" business can easily be used by criminals to cheat taxes.
(A) goods that are easy to cheat tax
Export tax fraud is mainly manifested in the export of labor gloves, furniture, machinery, electrical appliances, clothing and other goods with high tax rebate rate.
(2) Make a makeover
Export enterprises buy goods from the wholesale market, pack them and ship them to sea, and change the name and price of the goods by fax before arriving at the destination, which not only defrauds China's export tax rebate, but also avoids paying high tariffs in importing countries.
(three) false commodity prices
Foreign trade enterprises and production enterprises with the right to operate import and export exaggerate export prices through foreign orders and domestic orders, and apply to the tax authorities for export tax rebates. At the same time, guide production enterprises to open more special VAT tickets. In this case, there are real goods exported, and the means are relatively hidden.
(four) the use of other people's goods
Because small-scale taxpayers can't get the tax refund for the export goods, criminals will apply the blank customs declaration export contracts and invoices of foreign trade enterprises to declare exports. At the same time, the invoicing enterprises sign false purchase and sale contracts with foreign trade companies, falsely issue special invoices for value-added tax, and then use a set of tax refund procedures such as false foreign exchange settlement and fictitious foreign trade contracts to defraud export tax rebates.
(5) Purchase invoice
In order to maintain the normal tax rate, manufacturers of fake invoices must issue more input invoices for deduction. Invoices for waste materials and purchase invoices are their first choice because of preferential tax policies. Some manufacturers will falsely invoice by setting up waste recycling companies; Some falsely invoice after paying the handling fee from the waste company.
(six) tax fraud "foreign exchange"
In order to cover up the false circulation of commodities, criminals will first collect foreign exchange from all parts of China, then remit it to banks in Hong Kong and Macao, and then issue foreign exchange promissory notes from banks in the name of foreign businessmen, which will be paid to companies engaged in foreign exchange business in the Mainland to realize the circulation of foreign exchange at home and abroad, thus becoming "foreign exchange earning". In fact, foreign exchange has not increased.