Viewpoint. Legal risk analysis of the negative impact of the false declaration content of the export declaration.
Published:
2022-12-06
Foreword In the export declaration, export enterprises should fill in the export declaration form according to the actual situation, but in reality there are a large number of export declaration is not true, and even some export enterprises will export tax rebate rate of 0 goods declared as export tax rebate rate of 13% of the goods. If the export declaration is not true and causes negative effects, the export enterprise will face the legal risk of customs administrative punishment and serious criminal risk. Through this paper, the author combs the legal risks of false declaration and negative impact of export declaration, in order to have some enlightenment to readers. Legal Risks of 1. Customs Administrative Penalties Article 15 of the regulations on the implementation of administrative penalties of the the People's Republic of China Customs, if the name, tariff number, quantity, specification, price, mode of trade, origin, place of departure, place of arrival, final destination or other items that should be declared are not declared or declared falsely, they shall be punished in accordance with the following provisions respectively. If there are any illegal gains, the illegal gains shall be confiscated: (1) those affecting the accuracy of customs statistics, give a warning or impose a fine of not less than 1000 yuan and not more than 10000 yuan; (II) affect the order of customs supervision, give a warning or impose a fine of not less than 1000 yuan and not more than 30000 yuan; (III) affect the management of national licenses, impose a fine of not less than 5% and not more than 30% of the value of the goods; If the (IV) affects the collection of national taxes, a fine of not less than 30% and not more than 2 times the tax shall be imposed; (V) affecting the national foreign exchange and export tax refund, A fine of 10% to 50% of the declared price. Here, we need to focus on the legal risks brought about by the administrative penalties stipulated in the fourth and fifth paragraphs of Article 15. From a practical point of view, the Customs has imposed more administrative penalties in accordance with Article 15, paragraph 5. The main reason is that it is difficult for the Customs to find out the amount of tax missed and often requires the cooperation of the tax authorities. It is much easier for customs to find out the declared price than to find out the amount of tax missed. As a result, in such cases, customs often impose administrative penalties in accordance with the provisions of article 15, paragraph 5. Legal Risks of Administrative Penalties by 2. Tax Authorities Article 64 of the the People's Republic of China Tax Collection and Administration Law of the People's Republic of China. If a taxpayer or withholding agent fabricates a false tax calculation basis, the tax authority shall order it to make corrections within a time limit and impose a fine of less than 50,000 yuan. If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the tax or late fee not paid or underpaid, and impose a fine of not less than 50% but not more than five times the tax not paid or underpaid. In fact, the export tax rebate of export enterprises is the responsibility of the competent tax authorities. If the export enterprise fails to fill in the customs declaration form according to the actual situation, resulting in non-payment or underpayment of tax payable, the competent tax authorities will generally impose administrative penalties in accordance with the provisions of Article 64 of the the People's Republic of China Tax Collection and Administration Law, and in serious cases, the case may be transferred to the economic investigation department for criminal responsibility. 3. criminal legal risk Article 204 of the the People's Republic of China Criminal Law. Whoever defrauds the state of export tax refunds by false export reports or other deceptive means shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax fraudulently obtained; if the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and not more than five times the fine; if the amount is especially huge or other especially serious circumstances are involved, the offender shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one but not more than five times the amount of tax fraudulently obtained or confiscation of property. A taxpayer who, after paying the tax, fraudulently obtains the tax paid by means of deception as provided in the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 201 of this Law; the portion of the tax fraudulently exceeding the tax paid shall be punished in accordance with the provisions of the preceding paragraph. Article 153 of the the People's Republic of China Criminal Law Whoever smuggles goods and articles other than those specified in Articles 151, 152 and 347 of this Law shall be punished according to the seriousness of the circumstances in accordance with the following provisions: (1) Whoever smuggles goods and articles with a large amount of tax payable or smuggles again after being given two administrative penalties for smuggling within one year shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and impose a fine of not less than one time but not more than five times the amount of tax due for evasion. Any (II) who smuggles goods or articles and evades a huge amount of tax payable or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years, and shall also be fined not less than one time but not more than five times the amount of tax payable. (III) who smuggle goods or articles into which the tax payable for evasion is particularly large or where other particularly serious circumstances are involved shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and a fine of not less than one time but not more than five times the tax payable for evasion or confiscation of property. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years; if the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than 10 years. For repeated smuggling without processing, according to the cumulative amount of smuggled goods and articles evaded tax penalties. In judicial practice, judicial organs often investigate the crime of fraudulently obtaining export tax rebates or smuggling in accordance with the provisions of Article 204 or Article 153 of the the People's Republic of China Criminal Law. Concluding remarks In the face of the above risks of false declaration of export declaration, export enterprises should fill in the export declaration form according to the facts, and if necessary, entrust professional customs declaration agencies or lawyers and other professionals to make customs declaration.
Foreword
In the export declaration, export enterprises should fill in the export declaration form according to the actual situation, but in reality there are a large number of export declaration is not true, and even some export enterprises will export tax rebate rate of 0 goods declared as export tax rebate rate of 13% of the goods. If the export declaration is not true and causes negative effects, the export enterprise will face the legal risk of customs administrative punishment and serious criminal risk. Through this paper, the author combs the legal risks of false declaration and negative impact of export declaration, in order to have some enlightenment to readers.
Legal Risks of 1. Customs Administrative Penalties
Article 15 of the regulations on the implementation of administrative penalties of the the People's Republic of China Customs, if the name, tariff number, quantity, specification, price, mode of trade, origin, place of departure, place of arrival, final destination or other items that should be declared are not declared or declared falsely, they shall be punished in accordance with the following provisions respectively. If there are any illegal gains, the illegal gains shall be confiscated: (1) those affecting the accuracy of customs statistics, give a warning or impose a fine of not less than 1000 yuan and not more than 10000 yuan; (II) affect the order of customs supervision, give a warning or impose a fine of not less than 1000 yuan and not more than 30000 yuan; (III) affect the management of national licenses, impose a fine of not less than 5% and not more than 30% of the value of the goods; If the (IV) affects the collection of national taxes, a fine of not less than 30% and not more than 2 times the tax shall be imposed; (V) affecting the national foreign exchange and export tax refund, A fine of 10% to 50% of the declared price.
Here, we need to focus on the legal risks brought about by the administrative penalties stipulated in the fourth and fifth paragraphs of Article 15. From a practical point of view, the Customs has imposed more administrative penalties in accordance with Article 15, paragraph 5. The main reason is that it is difficult for the Customs to find out the amount of tax missed and often requires the cooperation of the tax authorities. It is much easier for customs to find out the declared price than to find out the amount of tax missed. As a result, in such cases, customs often impose administrative penalties in accordance with the provisions of article 15, paragraph 5.
Legal Risks of Administrative Penalties by 2. Tax Authorities
Article 64 of the the People's Republic of China Tax Collection and Administration Law of the People's Republic of China. If a taxpayer or withholding agent fabricates a false tax calculation basis, the tax authority shall order it to make corrections within a time limit and impose a fine of less than 50,000 yuan. If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the tax or late fee not paid or underpaid, and impose a fine of not less than 50% but not more than five times the tax not paid or underpaid.
In fact, the export tax rebate of export enterprises is the responsibility of the competent tax authorities. If the export enterprise fails to fill in the customs declaration form according to the actual situation, resulting in non-payment or underpayment of tax payable, the competent tax authorities will generally impose administrative penalties in accordance with the provisions of Article 64 of the the People's Republic of China Tax Collection and Administration Law, and in serious cases, the case may be transferred to the economic investigation department for criminal responsibility.
3. criminal legal risk
Article 204 of the the People's Republic of China Criminal Law. Whoever defrauds the state of export tax refunds by false export reports or other deceptive means shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax fraudulently obtained; if the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and not more than five times the fine; if the amount is especially huge or other especially serious circumstances are involved, the offender shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one but not more than five times the amount of tax fraudulently obtained or confiscation of property. A taxpayer who, after paying the tax, fraudulently obtains the tax paid by means of deception as provided in the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 201 of this Law; the portion of the tax fraudulently exceeding the tax paid shall be punished in accordance with the provisions of the preceding paragraph.
Article 153 of the the People's Republic of China Criminal Law Whoever smuggles goods and articles other than those specified in Articles 151, 152 and 347 of this Law shall be punished according to the seriousness of the circumstances in accordance with the following provisions: (1) Whoever smuggles goods and articles with a large amount of tax payable or smuggles again after being given two administrative penalties for smuggling within one year shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and impose a fine of not less than one time but not more than five times the amount of tax due for evasion. Any (II) who smuggles goods or articles and evades a huge amount of tax payable or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years, and shall also be fined not less than one time but not more than five times the amount of tax payable. (III) who smuggle goods or articles into which the tax payable for evasion is particularly large or where other particularly serious circumstances are involved shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and a fine of not less than one time but not more than five times the tax payable for evasion or confiscation of property. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years; if the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than 10 years. For repeated smuggling without processing, according to the cumulative amount of smuggled goods and articles evaded tax penalties.
In judicial practice, judicial organs often investigate the crime of fraudulently obtaining export tax rebates or smuggling in accordance with the provisions of Article 204 or Article 153 of the the People's Republic of China Criminal Law.
Concluding remarks
In the face of the above risks of false declaration of export declaration, export enterprises should fill in the export declaration form according to the facts, and if necessary, entrust professional customs declaration agencies or lawyers and other professionals to make customs declaration.
Key words:
Related News
Zhongcheng Qingtai Jinan Region
Address: Floor 55-57, Jinan China Resources Center, 11111 Jingshi Road, Lixia District, Jinan City, Shandong Province
