東莞?jìng)商骄W(wǎng)-快速觀看！如何解決欺詐性出口稅折扣的情況？

（ii）動(dòng)員協(xié)作資源，專注于票務(wù)流，物流流量和資本流，并恢復(fù)犯罪方法

在早期的運(yùn)營(yíng)過(guò)程中，我們必須完全動(dòng)員社會(huì)資源并充分利用“警察社會(huì)合作”機(jī)制，并使用警察稅收合作，警察 - 海上合作（監(jiān)護(hù)風(fēng)險(xiǎn)管理和控制機(jī)制），警察官方合作（國(guó)家外匯管理局管理機(jī)構(gòu)）（外匯恢復(fù)監(jiān)管合作機(jī)制），警察 - 班克合作，批量調(diào)查和控制效果，實(shí)踐效果，實(shí)踐效果。首先，由稅收，海關(guān)，外匯管理，銀行系統(tǒng)等提供的資源。首先，通過(guò)整理發(fā)票流，澄清特殊增值稅發(fā)票的發(fā)票來(lái)源，以及使用Internet資源和稅務(wù)驗(yàn)證來(lái)檢查是否有逃犯公司或被定罪的公司發(fā)行特殊增值稅型發(fā)票。其次，基于發(fā)票流，外匯和解資金作為來(lái)源，并依靠“基金檢查和控制平臺(tái)”，我們將追求資金流，并專注于發(fā)現(xiàn)發(fā)票公司和外貿(mào)公司之間資金的回報(bào)。大多數(shù)欺騙出口納稅折扣的罪行都伴隨著發(fā)行虛假增值稅發(fā)票的罪行，發(fā)行虛假發(fā)票的罪行將不可避免地要求資金完成“基金申報(bào)表”?；鹗找娴耐ǔ７椒òㄊ褂勉y行接受賬單來(lái)“基金申報(bào)表”，使用中介帳戶或其他個(gè)人帳戶來(lái)“基金申報(bào)表”，而“基金申報(bào)表”和“基金退貨”通過(guò)“資金而無(wú)需離開(kāi)柜臺(tái)”或其他方法。我們必須仔細(xì)識(shí)別這一點(diǎn)并進(jìn)行更深入的挖掘。第三，將后勤作為突破點(diǎn)來(lái)分析商品的方向并描繪犯罪方法。欺詐性出口稅折扣犯罪的具體方法，無(wú)論是“借用出口”還是“循環(huán)出口”，都是基于物流的借貸和回收利用。因此，檢查物流的方向非常重要。出于特定目的，您可以利用海關(guān)和稅務(wù)部門的協(xié)助來(lái)找出物流的方向。如果用水運(yùn)輸出口貨物，則可以通過(guò)海關(guān)檢索貨運(yùn)公司委托公司的運(yùn)輸公司數(shù)據(jù)。其中，最重要的是列前數(shù)據(jù)。提貨賬單是唯一購(gòu)買貨物的代金券。數(shù)據(jù)中的信息是真實(shí)的。將其與“海關(guān)聲明表”中的偽造產(chǎn)品名稱，權(quán)重，目標(biāo)端口和目標(biāo)端口等信息進(jìn)行比較，您可以找到問(wèn)題。

（iii）加強(qiáng)對(duì)秘密調(diào)查措施的協(xié)作調(diào)查

違反出口納稅折扣的犯罪嫌疑人通常具有強(qiáng)烈的反投資感。使用傳統(tǒng)的調(diào)查措施存在諸如大型工作量，長(zhǎng)案例解決周期和工作效率低的問(wèn)題。因此，使用快速，便捷的秘密調(diào)查方法在早期階段收集和確認(rèn)犯罪嫌疑人的犯罪非常重要。通過(guò)初步的基本調(diào)查工作，掌握了犯罪嫌疑人在犯罪中使用的手機(jī)號(hào)碼，并通過(guò)相關(guān)部門的調(diào)查和控制，找出案件涉及的犯罪嫌疑人的犯罪方法，犯罪網(wǎng)絡(luò)和犯罪事實(shí)。隨著互聯(lián)網(wǎng)應(yīng)用技術(shù)的普及，犯罪嫌疑人還使用高科技手段相互通信并傳輸信息。傳統(tǒng)的電子郵件地址和目前流行的微信是犯罪分子之間相關(guān)信息的通信和傳輸?shù)墓ぞ撸梢酝ㄟ^(guò)相關(guān)部門獲得這些重要的電子數(shù)據(jù)。這些電子數(shù)據(jù)可以用作早期調(diào)查的基礎(chǔ)，以及逮捕后試驗(yàn)的基礎(chǔ)，以及終止調(diào)查和起訴試驗(yàn)的證據(jù)。

（iv）司法審計(jì)干預(yù)首先

Since the cases of fraudulent export tax rebates involve many entities such as domestic trade companies, foreign trade companies, freight forwarding companies, customs declaration companies, etc., the criminal process includes early false VAT special invoices, capital accounting and return, foreign trade exports, foreign exchange settlement, logistics and transportation, etc., and the purchase and sales data of customs declaration data, bank transaction flows and transaction vouchers, logistics and transportation data and VAT special invoices很大。此外，調(diào)查和取證的大量工作以及案件處理的即將來(lái)臨的時(shí)期，案件處理人員通常會(huì)感到“無(wú)法”，因此雇用司法審計(jì)以先干預(yù)是特別重要的。與司法審計(jì)的專業(yè)審計(jì)知識(shí)合作，可以從會(huì)計(jì)，審計(jì)和調(diào)查等多個(gè)角度分析和描述案件，并闡明資金，發(fā)票和物流的軌跡，以便可以用一半的努力來(lái)解決此案。

4。鎮(zhèn)壓出口納稅的關(guān)鍵點(diǎn)

（1）上游發(fā)行的虛假增值稅犯罪是一個(gè)起點(diǎn)

上游犯罪的犯罪，欺騙出口納稅折扣通常伴隨著虛假輸入增值稅發(fā)票的犯罪。對(duì)于違反出口納稅折扣的出口貨物的退稅，需要特殊的增值稅發(fā)票才能匹配出口海關(guān)聲明表格，并且在稅務(wù)局宣布退稅之前，公司的外匯驗(yàn)證數(shù)據(jù)。出口納稅折扣的大多數(shù)輸入增值稅發(fā)票都是通過(guò)虛擬的商業(yè)交易發(fā)行的，也就是說(shuō)，這是發(fā)行的虛假增值稅發(fā)票，而沒(méi)有實(shí)際商品交易，或者僅針對(duì)部分商品交易的錯(cuò)誤問(wèn)題，但發(fā)票金額僅比商品的實(shí)際價(jià)值要大得多。案件處理人員可以根據(jù)國(guó)內(nèi)貿(mào)易企業(yè)跟蹤制造商發(fā)票的來(lái)源。為了節(jié)省發(fā)票成本，許多稅收欺詐團(tuán)伙雇用了人力和物質(zhì)資源在偏遠(yuǎn)地區(qū)建立殼牌公司，使用“四個(gè)小收據(jù)”作為向外貿(mào)企業(yè)發(fā)出特殊增值稅發(fā)票的投入來(lái)源。本文中介紹的中羊絨稅欺詐案和黃案以及其他引入的其他人用農(nóng)業(yè)和邊線產(chǎn)品購(gòu)買發(fā)票的投入，然后向外交貿(mào)易公司發(fā)行虛假的增值稅發(fā)票以實(shí)現(xiàn)出口稅欺詐。一些企業(yè)還通過(guò)正規(guī)企業(yè)獲得了特殊的增值稅發(fā)票，但是有一些現(xiàn)象，例如“門票和商品的分離”以及“電影和多企業(yè)”。例如，通過(guò)非發(fā)電機(jī)出售商品，并使用特殊的增值稅發(fā)票來(lái)欺騙出口稅款。這些犯罪在石油，鋼鐵和電子零售等行業(yè)中很常見(jiàn)，而兄弟公共安全器官有許多成功的鎮(zhèn)壓案件。

如果在司法實(shí)踐中發(fā)現(xiàn)以下情況，則有一個(gè)主要懷疑會(huì)發(fā)出虛假增值稅的特殊發(fā)票：首先，在詢問(wèn)后，發(fā)現(xiàn)普通時(shí)期沒(méi)有商業(yè)交易，但發(fā)票發(fā)行金額接近最高金額；其次，輸入增值稅特別發(fā)票的產(chǎn)品名稱與銷售增值稅特別發(fā)票的產(chǎn)品名稱完全不同，并且屬于不同類別。第三，企業(yè)增值稅稅率較低，但庫(kù)存或應(yīng)收稅率很高；第四，業(yè)務(wù)量很大，但沒(méi)有物流運(yùn)輸發(fā)票，或者物流運(yùn)輸發(fā)票顯然更少。第五，如果有銀行接受法案，但尚不清楚，寫作不一致； ETC。

（ii）基于人員關(guān)系和發(fā)票狀況，資本流和物流查詢被用作突破

在初步調(diào)查期間，案件處理人員應(yīng)使用案件及其家人及其重要相關(guān)人員（包括同事，同上用戶，車輛用戶等）的嫌疑犯作為人事關(guān)系的基礎(chǔ)，然后通過(guò)基金和物流查詢進(jìn)行信息“碰撞”。由于大多數(shù)稅收欺詐案件都涉及增值稅的虛假發(fā)票，因此至關(guān)重要的是，基于稅務(wù)機(jī)構(gòu)檢索到的增值稅特別發(fā)票的購(gòu)買和銷售項(xiàng)目的資本流量和物流趨勢(shì)至關(guān)重要。

“資金是經(jīng)濟(jì)犯罪的DNA。”虛假的發(fā)票發(fā)行和稅收欺詐罪都存在資金“回流”的問(wèn)題。為了掩蓋資金的退貨，發(fā)票發(fā)行人經(jīng)常撤回收到的“付款”，并將其存放到相關(guān)的個(gè)人帳戶中，并將其退還給中介。為了創(chuàng)造“獨(dú)自買賣”的幻想，那些用稅收欺詐出口商品的人需要在海外建立虛假的外國(guó)企業(yè)，然后進(jìn)行虛假的外匯付款。在這方面，首先，有必要找出發(fā)票和收據(jù)公司的公共帳戶以及撤回現(xiàn)金后轉(zhuǎn)移的個(gè)人帳戶。通常，以上個(gè)人帳戶信息可以在發(fā)票方保存的論文文件中找到，或通過(guò)銀行對(duì)聲明的對(duì)應(yīng)信息獲得或通過(guò)詢問(wèn)財(cái)務(wù)人員獲得的文件。如果存在“沒(méi)有移動(dòng)離開(kāi)柜臺(tái)”的情況，您需要去帳戶開(kāi)放銀行檢索憑證，找到與存款金額和撤銷金額相似的交易記錄，并在存款中后來(lái)提取時(shí)間，并找出對(duì)手的信息和資金流。一些犯罪嫌疑人有強(qiáng)烈的反投資感。他們將從現(xiàn)金中撤回資金，然后首先購(gòu)買短期金融產(chǎn)品，然后將其帳戶轉(zhuǎn)換為罰款后付款。這樣，資本流和未知目的地的突然暫停的幻覺(jué)將出現(xiàn)在通常被檢索的銀行交易流中。案例處理人員應(yīng)更加關(guān)注這一點(diǎn)。其次，我們必須通過(guò)在早期調(diào)查中獲得的犯罪嫌疑人的重要關(guān)系人和親戚來(lái)檢查對(duì)手信息中的用戶名，澄清資金的流量并跟蹤該線路。第三，為了在稅收欺詐罪中虛假支付外匯，犯罪嫌疑人需要大量外匯，因此可能有使用地下貨幣房屋來(lái)交換外匯的情況。發(fā)票發(fā)行人的資金可以直接轉(zhuǎn)移到由地下銀行通過(guò)個(gè)人帳戶控制的個(gè)人帳戶，然后由海外公司直接交換給外貿(mào)公司的外匯，從而產(chǎn)生了賬單和付款一致性的幻想。在這方面，案件處理人員可以通過(guò)結(jié)合帳戶開(kāi)放信息，調(diào)查和控制信息以及基本調(diào)查來(lái)確定犯罪。 Fourth, if it is a loan export, the final destination of the capital flow will definitely be the real seller. Therefore, by following the capital chain, you can find the real seller and verify the logistics borrowing facts.

Logistics is also an important breakthrough in cracking down on tax fraud cases. Depending on the methods of tax fraud crimes, the logistics trajectory is also different. Therefore, it is crucial to identify the crime of fraudulent export tax refunds. First, it is necessary to clarify the transportation method of exported goods, compare whether there is any inconsistency between the details of the goods exported from the freight bill of lading and the customs declaration form, and determine whether there is suspicion of borrowing, false reporting or false reporting. Second, the logistics costs and logistics invoices can be checked, and the actual cargo path of the transport vehicle can be confirmed by 取證 from relevant personnel of freight forwarding companies, especially drivers of consigned trucks, and verifying whether there is a real entrusted transportation situation. The vehicle's GPS trajectory and other vehicles can be used to verify the real cargo path of the transport vehicle. Third, we can start from the cargo production enterprise, conduct 調(diào)查 from the aspects of reviewing how the business relationship between the production enterprise and the suspect enterprise is established, the situation of the carrier driver and related carrier contracts, and whether there are goods logistics documents and inventory that match the ticket content, and verify whether there are real business transactions between the invoice issuing enterprises and the receipt unit. Fourth, verify the source of procurement of exported goods based on investigation, interrogation and capital flow verification. If it is a circular export, the crime trajectory of the goods being exported abroad and then transported back to the country must be verified; if it is smuggling, focus on border areas with high incidence of smuggling crimes such as Fujian, Guangdong and Guangxi. Defrauding export tax rebates through import and incoming materials requires enterprises with customs qualifications. The suspect usually needs to purchase the amount to import the goods tax-free through these enterprises, and can be verified through the customs cooperative investigation mechanism. If imports are reported in a general form of trade, the import is generally carried out by 正規(guī) foreign trade company. Pay special attention to whether there is an import situation for tax fraud companies or entrusted export agents, and whether there is a phenomenon of "exporting one hand and importing the other hand" of goods of the same or similar categories.

(III) Relying on the cooperation mechanism, give full play to the advantages of joint efforts

During the case investigation, it is often necessary to integrate resources from multiple departments. While jointly conducting verification by multiple police types in the system, they should fully mobilize social resources and use mechanisms such as police-tax cooperation, police-sea cooperation, police-sea cooperation, and police-bank cooperation to achieve practical results and good social effects. First, cooperate with the tax audit department. Relying on the data of the tax audit system, we quickly find out the source of input value-added tax invoices used to defraud export tax rebates, and through coordinated combat with the tax department, criminal investigation and administrative audit are carried out simultaneously, so as to facilitate the rapid identification of criminal methods of criminal gangs. For example, some criminal suspects will change the name of the VAT special invoice and obtain the VAT special invoice for fraud by falsely transferring the invoices in the domestic trade links. Through the tax audit system, the purchase and sales information can be quickly compared and the investigation efficiency can be improved. The second is to cooperate with the customs anti-smuggling department. Through cooperation with the customs anti-smuggling department, the situation of exported goods or imported goods can be verified, and the advantages of customs supervision can be used to collect 取證 from freight forwarders and customs declaration banks. In the tax fraud case of Gu and others investigated in Shanghai in 2012, the case handlers collaborated with the Customs Anti-smuggling Bureau and used the customs on-site inspection of export goods to induce the suspects Gu and others to visit the goods, and successfully arrested the main culprits Gu and Wang and others. The third is to cooperate with the State Administration of Foreign Exchange and other financial departments. Through cooperation, foreign investors and companies involved in the case can check the collection, settlement and account transfer of foreign exchange, which can facilitate the quick identification of overseas companies controlled by the suspect and the use of tax fraud funds to recirculate the accounts, providing support for breaking through cases.

(IV) Attach importance to the coordination and cooperation of centralized network collection, cluster battles and coordinated investigation work

Given that tax fraud crimes have many links, wide areas and large areas, close contacts among gang members, quick message transmission, and easy to "move all the way", the arrest work must be carried out in advance communication and coordination and centralized and unified actions. In this regard, a joint task force of "police, tax, private (customs anti-smuggling)" and the county bureau can be established. During the arrest operation, the Second Bureau of the Ministry of Public Security and the Municipal Bureau can rely on the strong command and coordination of the Second Bureau of the Ministry of Public Security and the Municipal Bureau, and take the task force, the cooperation between the task force, economic investigation, and network security as the leading force, the elite police force of the branch county bureaus can be integrated and drawn, and the provinces where the suspect belongs to dispatch the arrest places, such as economic investigation, criminal investigation, entry and exit, and local police stations, to ensure the smooth progress of the case arrest process and 取證 . It is particularly important to note that prior communication and coordination should fully inform the police in the area where the basic case and personnel involved in the case to the police in the area where the crime is involved, and do a good job in determining the identity of the suspect, controlling the peripheral environment, and formulating action plans in advance. Centralized and unified actions should be carried out in accordance with the unified action instructions of the departments and bureaus, strictly follow the prescribed time, and take on-site control, take compulsory measures without restricting personal freedom against criminal suspects, and require them to cooperate with their work to prevent them from informing them. There are many companies that issue false input invoices due to tax fraud crimes, which may involve multiple provinces and cities. In order to improve case handling efficiency, relying on the departments and bureaus to carry out cluster battles or special project joint investigations. At the same time, relying on the joint case handling advantages of the "police, tax, and private" task force, the tax department can be organized to carry out joint investigations during the 取證 stage of the case, and use tax, customs resources and related 專業(yè) knowledge to jointly 取證 .

Investigating and handling cases of fraudulent export tax rebate is an important responsibility of my country's economic crime investigation department. Analyzing and summarizing the objective laws and characteristics of such crimes, and studying investigative methods and measures to solve such cases is of great practical significance to improving the investigation efficiency and effectiveness of tax fraud cases and reducing national economic and tax losses.