Breaking out!"Pay orders and approve tickets" fake exports, and "making money out of
- Author:weiyun.com
- Source:weiyun.com
- Release Date:2025-08-14
Recently, the Shenyang Taxation Bureau of the State Administration of Taxation issued a notice that multiple departments jointly investigated and dealt with a major case of defrauding export tax rebates in accordance with the law, involving the amount of defrauding export tax rebates that is astonishing!
After investigation, the company (a certain electronic communications company in Liaoning) defrauded export tax rebates of 212 million yuan through fictitious export business, "buy orders and tickets", false foreign exchange settlement and other means, and defrauded export tax rebates of 212 million yuan.In response to its illegal facts, the inspection department made a penalty decision to recover export tax refunds and impose a total of 423 million yuan in accordance with the law.
The "business" of goods from south to south!
In the early stage, the Third Inspection Bureau of the Shenyang Taxation Bureau of the State Administration of Taxation received a report that the company defrauded export tax rebates through contract fraud and other means.
Through tax big data analysis, inspectors found that the company's business model had doubts: the claimed production and processing places and export tax rebate declaration places are both in Shenyang, but its raw material procurement places, export destinations, and export customs declaration ports are all "unanimous" away from Shenyang and are located in the southern region.This "letting go far" operation obviously violates normal business logic and cost considerations.
At the same time, external reporting clues, internal risk warnings, and multiple correspondence letters from other places gathered to the tax audit department like snowflakes.Multiple clues and multiple doubts gathered together to point to the same goal: the company's so-called "export prosperity" is probably a carefully designed scam.Alerts arise, and this "purse bag company" dressed in the guise of "export enterprise" quickly became the focus of joint investigations by multiple departments.
"Buy order and match tickets" to create exports "gold chips" reveal their strength
After locking the target, the task force relied on the cooperation of multiple departments to conduct a "penetrating" in-depth analysis of the company's bank fund flows, customs declaration data, upstream and downstream invoice information, further exposing the essence of its systemic fraud:
First of all, there are serious doubts about the procurement of core raw materials - up to 90% of the input deduction invoices come from upstream enterprises that operate abnormally, and the number of "gold conduction chips" purchased by bulk is far exceeding their declared production capacity. What is even more abnormal is that these high-value chips that should have arrived in Shenyang were deliberately set up at the distant southern export port, which is completely out of touch with its "production base" in Shenyang.
Secondly, its "production base" in Shenyang was proven to be false, and only a small number of simple non-export products were found during on-site inspections. The large-scale production of so-called exported electronic products is purely fictitious.In the end, its core fraud "pay orders and tickets" completely surfaced.The company uses the purchase of real export information (payment orders) for others to match false VAT invoices (applying tickets), and fabricates complete export business out of thin air, and supplements with false foreign exchange settlement and forgery of foreign exchange return.
A closed-loop tax fraud of "fixed raw materials, fake production bases, empty export business, and fake capital flow" was completely exposed.Excessive procurement of "gold chips" is not only not required for production, but has become a conspicuous flaw that exposes its fictitious business volume.
"Karate" fraud collapses "huge tax fraud" dream shatters
In the face of a conclusive chain of evidence, the company's carefully woven scam collapsed.The task force decisively implemented the network closing operation, seized a large amount of key physical evidence in accordance with the law, and conducted a sudden trial of relevant personnel, fixing the illegal facts.The essence of its "making money out of nothing" has been completely revealed: using the false "buy order and ticket matching" model to build an export business that does not exist at all, with the purpose of continuously defrauding export tax rebates and enriching your own pockets.
According to Article 66, Paragraph 1 of the Tax Collection and Administration Law of the People's Republic of China: If a state-export tax refund is defrauded by falsely reporting exports or other deceptive means, the tax authorities shall recover the tax refunds they defrauded and impose a fine of not less than one times but not more than five times the tax defrauded; if a crime is constituted, criminal liability shall be pursued in accordance with the law.
According to relevant laws and regulations, the Third Inspection Bureau of the Shenyang Taxation Bureau of the State Administration of Taxation made a penalty decision to recover export tax refunds and impose a fine for the company's illegal act of defrauding export tax refunds.
Here is a reminder that the investigation and punishment of this export tax fraud case has once again sounded the alarm for foreign trade enterprises.Against the backdrop of complex and changing global economic situation, enterprises should adhere to the bottom line of compliance and never take risks and touch the legal red line.Only by legal operation can enterprises move forward steadily and win lasting development in the fierce international competition.Forwarding Zhou Zhi~
After investigation, the company (a certain electronic communications company in Liaoning) defrauded export tax rebates of 212 million yuan through fictitious export business, "buy orders and tickets", false foreign exchange settlement and other means, and defrauded export tax rebates of 212 million yuan.In response to its illegal facts, the inspection department made a penalty decision to recover export tax refunds and impose a total of 423 million yuan in accordance with the law.
The "business" of goods from south to south!
In the early stage, the Third Inspection Bureau of the Shenyang Taxation Bureau of the State Administration of Taxation received a report that the company defrauded export tax rebates through contract fraud and other means.
Through tax big data analysis, inspectors found that the company's business model had doubts: the claimed production and processing places and export tax rebate declaration places are both in Shenyang, but its raw material procurement places, export destinations, and export customs declaration ports are all "unanimous" away from Shenyang and are located in the southern region.This "letting go far" operation obviously violates normal business logic and cost considerations.
At the same time, external reporting clues, internal risk warnings, and multiple correspondence letters from other places gathered to the tax audit department like snowflakes.Multiple clues and multiple doubts gathered together to point to the same goal: the company's so-called "export prosperity" is probably a carefully designed scam.Alerts arise, and this "purse bag company" dressed in the guise of "export enterprise" quickly became the focus of joint investigations by multiple departments.
"Buy order and match tickets" to create exports "gold chips" reveal their strength
After locking the target, the task force relied on the cooperation of multiple departments to conduct a "penetrating" in-depth analysis of the company's bank fund flows, customs declaration data, upstream and downstream invoice information, further exposing the essence of its systemic fraud:
First of all, there are serious doubts about the procurement of core raw materials - up to 90% of the input deduction invoices come from upstream enterprises that operate abnormally, and the number of "gold conduction chips" purchased by bulk is far exceeding their declared production capacity. What is even more abnormal is that these high-value chips that should have arrived in Shenyang were deliberately set up at the distant southern export port, which is completely out of touch with its "production base" in Shenyang.
Secondly, its "production base" in Shenyang was proven to be false, and only a small number of simple non-export products were found during on-site inspections. The large-scale production of so-called exported electronic products is purely fictitious.In the end, its core fraud "pay orders and tickets" completely surfaced.The company uses the purchase of real export information (payment orders) for others to match false VAT invoices (applying tickets), and fabricates complete export business out of thin air, and supplements with false foreign exchange settlement and forgery of foreign exchange return.
A closed-loop tax fraud of "fixed raw materials, fake production bases, empty export business, and fake capital flow" was completely exposed.Excessive procurement of "gold chips" is not only not required for production, but has become a conspicuous flaw that exposes its fictitious business volume.
"Karate" fraud collapses "huge tax fraud" dream shatters
In the face of a conclusive chain of evidence, the company's carefully woven scam collapsed.The task force decisively implemented the network closing operation, seized a large amount of key physical evidence in accordance with the law, and conducted a sudden trial of relevant personnel, fixing the illegal facts.The essence of its "making money out of nothing" has been completely revealed: using the false "buy order and ticket matching" model to build an export business that does not exist at all, with the purpose of continuously defrauding export tax rebates and enriching your own pockets.
According to Article 66, Paragraph 1 of the Tax Collection and Administration Law of the People's Republic of China: If a state-export tax refund is defrauded by falsely reporting exports or other deceptive means, the tax authorities shall recover the tax refunds they defrauded and impose a fine of not less than one times but not more than five times the tax defrauded; if a crime is constituted, criminal liability shall be pursued in accordance with the law.
According to relevant laws and regulations, the Third Inspection Bureau of the Shenyang Taxation Bureau of the State Administration of Taxation made a penalty decision to recover export tax refunds and impose a fine for the company's illegal act of defrauding export tax refunds.
Here is a reminder that the investigation and punishment of this export tax fraud case has once again sounded the alarm for foreign trade enterprises.Against the backdrop of complex and changing global economic situation, enterprises should adhere to the bottom line of compliance and never take risks and touch the legal red line.Only by legal operation can enterprises move forward steadily and win lasting development in the fierce international competition.Forwarding Zhou Zhi~