Major Export Tax Evasion Case: "Buying Bills for Matching" Involves 212 million, Recovered Fines of 423 million (International Trade News)

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2025-08-15 18:14

Recently, the Shenyang Municipal Taxation Bureau of the State Taxation Administration issued a notice that multiple departments jointly investigated and dealt with a major case of fraudulently obtaining export tax rebates, involving an astonishing amount of fraudulently obtained export tax rebates!

　　It was found that the company (a certain electronic communication Co., Ltd. in Liaoning) falsely declared exports and fraudulently obtained export tax rebates of 212 million yuan through fictitious export business, 'buying orders and matching tickets', and false exchange settlements without real cargo transactions. In response to its illegal facts, the inspection department made a decision to recover the export tax rebates and impose a fine of 423 million yuan in accordance with the law.

　　The 'business' of transporting goods from the South to the North for tax rebates!

　　Previously, the Third Inspection Bureau of the Shenyang Municipal Taxation Bureau of the State Taxation Administration received a report reflecting that the company had fraudulently obtained export tax rebates through contract fraud and other means.

　　The inspectors found through tax big data analysis that there were doubts about the company's business model: the declared production and processing site and the export tax rebate declaration site were both in Shenyang, but its raw material procurement site, export destination, and export customs declaration port were all 'coincidentally' far away from Shenyang, located in the southern region. This 'detour' operation clearly violates normal business logic and cost considerations.

　　At the same time, external reports, internal risk warnings, and multiple letters of assistance from other places pointing to the company's fraudulent export tax rebates converged to the tax inspection department like snowflakes. Multiple clues and multiple doubts converged, all pointing to the same goal: the company's so-called 'export prosperity' is probably a carefully designed scam. Alarms arose one after another, and this 'shell company' disguised as an 'export enterprise' quickly became the focus of a joint investigation by multiple departments.

　　'Buying Orders and Matching Tickets' to Create Exports, 'Golden Chips' Show Clues

　　After locking the target, the special team relied on multi-departmental collaboration to conduct a 'penetrating' in-depth analysis of the company's bank fund flow, customs declaration data, upstream and downstream invoice information, etc., further revealing the essence of its systemic fraud:

　　First of all, there are serious doubts about the procurement of its core raw materials - as much as 90% of the input deduction invoices come from upstream enterprises that are not operating normally, and the number of 'gold conduction chips' purchased in bulk far exceeds its declared production capacity. What is even more abnormal is that these high-value chips, which should have been shipped to Shenyang for production, were deliberately set at a distant southern export port, completely disconnected from its Shenyang 'production base'.

　　Secondly, its Shenyang 'production base' was confirmed to be fictitious. On-site verification only found a small number of simple non-export products. The so-called large-scale production of export electronic products was purely fictitious. Finally, its core trick of 'buying orders and matching tickets' completely surfaced. The company purchased real export information from others (buying orders) to match falsely issued value-added tax invoices (matching tickets), fabricated complete export business out of thin air, and supplemented it with false exchange settlements to forge the illusion of foreign exchange repatriation.

　　A tax evasion closed loop of 'false source of raw materials, fake production base, empty export business, and fake capital repatriation' was completely exposed. The excessive purchase of 'golden chips' was not only not needed for production, but became a conspicuous flaw exposing its fictitious business volume.

　　The 'Karate' Scam Collapses, the 'Huge Tax Evasion' Dream Shatters

　　In the face of a solid chain of evidence, the scam carefully woven by the company collapsed. The special team decisively implemented the closing operation, seized a large number of key physical evidence in accordance with the law, and conducted a sudden trial of relevant personnel to fix their illegal facts. Its essence of 'empty-glove white wolf' was completely revealed: using the false 'buying orders and matching tickets' model to build a non-existent export business, the purpose is to continuously defraud export tax rebates and enrich their own pockets.

　　According to Article 66, Paragraph 1 of the 'Law of the People's Republic of China on the Administration of Tax Collection': Whoever defrauds national export tax rebates by means of false export declarations or other fraudulent means shall be recovered by the tax authorities for the tax rebates he has defrauded, and shall be fined not less than one time but not more than five times the amount of tax evaded; if a crime is constituted, criminal responsibility shall be investigated in accordance with the law.

　　The Third Inspection Bureau of the Shenyang Municipal Taxation Bureau of the State Taxation Administration made a decision to recover the export tax rebates and impose a fine on the company's illegal act of fraudulently obtaining export tax rebates in accordance with relevant laws and regulations.

　　Hereby remind that the investigation and handling of this export tax fraud case has once again sounded the alarm for foreign trade enterprises. In the context of the complex and volatile global economic situation, enterprises should adhere to the bottom line of compliance and never take risks to touch the red line of the law. Only by operating legally can enterprises go steady and far, and win lasting development in the fierce international competition. Forward to everyone~

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