1. How was the export tax rebate defrauded?
1, tax fraud by props logistics circulation
Taking the real goods as props, the tax fraud of circulating import and export is considered by tax fraudsters to be an efficient, hidden and easy-to-escape way. Because it is a genuine export, it can be operated through any export platform.
2, false export data tax fraud
If you can directly obtain false exports, it is the simplest and most effective means of tax fraud. In violation of customs laws and regulations, tax fraudsters evade customs supervision by defrauding the "shell" of tax, falsely reporting the name and tariff code of goods (over-reporting the tax refund rate) and over-reporting the export price. , fabricating false export data, or even simply and rudely falsely reporting the quantity. If it is discovered by the customs, it will impose administrative punishment on the grounds of false declaration, and then repeat the same mistakes.
(1) The export price of genuine products is exaggerated. It is always difficult to supervise the selling price of export commodities. The main reason is that there are many kinds of export goods, great quality differences and wide sales areas, and it is difficult for customs, taxation and foreign exchange bureaus to supervise them in time and effectively, resulting in regulatory loopholes.
(2) Export LCL without goods. In view of the limitation of supervision power and the requirement of customs clearance efficiency, the customs cannot realize the inspection system that every order must be checked. Therefore, tax fraudsters declare the same batch of goods in the name of export enterprises such as A, B and C, and falsely report them as LCL business. Customs generally adopts random sampling under non-special circumstances, while simultaneous sampling by LCL enterprises is a small probability event.
(3) Tampering with data attributes for distribution. In order to promote the steady growth of import and export, China has implemented the policy of VAT exemption, credit and tax refund for qualified goods exported by market procurement, goods exported by small-scale VAT taxpayers and "single window". At the same time, some export goods are not subject to tax refund policy, and some trade transactions directly purchased by foreign investors are not subject to tax refund. Many operators choose to entrust export, customs brokers and freight forwarders to collect a large number of export data.
2. What are the constitutive elements of the crime of defrauding export tax rebates?
The crime of defrauding export tax rebate refers to the behavior that the actor intentionally violates tax laws and regulations, adopts false export reports or other deceptive means to defraud the state export tax rebate, and the amount is relatively large. To constitute the crime of defrauding export tax rebates, the following four elements are required:
(1) Main contents
According to the current effective laws and regulations, the subject of the crime of defrauding export tax rebates is the general subject, including both enterprises and institutions and natural persons. Among them, enterprises and institutions refer to enterprises and institutions with export tax refund rights, and natural persons refer to natural persons who have reached the age of criminal responsibility and have criminal responsibility ability.
(2) Object elements
The object of the crime of defrauding export tax rebate is a complex object, which includes both the national export tax rebate management system and the property ownership of national tax.
(3) Subjective aspects
The subjective aspect of the crime of defrauding export tax rebate is direct intention, and indirect intention and negligence do not constitute this crime. In practice, enterprises often make calculation errors indirectly and intentionally due to negligence, which leads to more tax refund applications. This situation cannot be regarded as a crime committed by the perpetrator, and the tax authorities can order the enterprise to carry out tax treatment such as tax refund.
(4) objective aspects
The objective aspect of the crime of defrauding export tax rebate is mainly manifested in that the actor defrauds the state export tax rebate by falsely reporting exports or other deceptive means, and the amount is relatively large.
The main ways of defrauding export tax rebates are fraudulent export tax, fictitious foreign exchange capital flow, and fictitious invoice to deduct fictitious invoice flow. The actor deliberately violated the provisions of the tax law and defrauded the state export tax rebate by means of false export declaration forms, which constituted the crime of defrauding export tax rebate. The criminal subject belongs to the general subject, which can be enterprises, institutions or natural persons. The object of this crime is complex, including both the national export tax rebate management system and the property ownership of the national tax.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 20 1 of the Criminal Law of People's Republic of China (PRC) for tax evasion.
Taxpayers use deception, concealment and other means to make false tax returns or not to declare,
Tax evasion is relatively large, accounting for more than 10% of the tax payable, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined;
If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.