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No. 4 of Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Huang [REDACTED] and others (Case of Fraudulently Obtaining Export Tax Rebates)——Strictly cracking down on fraudulent tax refund schemes by using circular import and export to claim export tax rebates
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最高人民法院发布八个依法惩治危害税收征管犯罪典型案例之四：黄某某等人骗取出口退税案——从严打击以循环进出口货物申报出口退税的骗税行为
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【法宝引证码】
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- Legal document：
Ruling
- Procedural status：
Trial at Second Instance
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| No. 4 of Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Huang [REDACTED] and others (Case of Fraudulently Obtaining Export Tax Rebates) | | 最高人民法院发布八个依法惩治危害税收征管犯罪典型案例之四：黄某某等人骗取出口退税案 |
| ——Strictly cracking down on fraudulent tax refund schemes by using circular import and export to claim export tax rebates | | ——从严打击以循环进出口货物申报出口退税的骗税行为 |
| Basic Facts | | 基本案情 |
| Huang [REDACTED] served as the legal representative of Shanghai Mei[REDACTED] Cashmere Textile Co., Ltd. (hereinafter referred to as “Mei[REDACTED] Company”), responsible for overall business management. The company was mainly engaged in the purchasing, processing, import, and export of cashmere products and textile raw materials and other business. From January 2009 to December 2012, Huang [REDACTED] and others exported textile yarn either by Mei[REDACTED] Company or through foreign trade agents. After the goods arrived in Hong Kong, they declared them for import under the pretext of processing with supplied materials, among others, and transported them back to Shanghai or Hebei through logistics companies, repackaged them, and then re-exported them under the name of Mei[REDACTED] Company. Huang [REDACTED] and others transferred funds from personal accounts into personal accounts with underground banks and then remitted them to several companies registered by others in Hong Kong. These Hong Kong companies then made payments to Mei[REDACTED] Company in the name of foreign buyers, completing false payment and foreign trade settlement by means of contraflows. After the completion of payments, Mei[REDACTED] Company and related foreign trade companies applied for export tax rebates. An investigation found that from 2009 to 2012, Huang [REDACTED] and others defrauded the state of export tax rebates totaling 870 million yuan by using the circular export method. | | 被告人黄某某系上海美某羊绒纺织品有限公司（以下简称美某公司）法定代表人，全面负责公司经营管理。该公司主要从事羊绒制品、纺织原料的采购、加工、进出口等业务。2009年1月至2012年12月间，黄某某等人以美某公司自营出口或委托外贸公司代理出口的方式，出口纺织纱线，待货物到达香港后，又以来料加工等名义将该货物报关入境，通过物流公司将货物运回上海或运至河北，重新包装后又以美某公司名义再出口。黄某某等人将资金通过私人账户划转至地下钱庄的私人账户内，又汇兑到他人在香港注册的多家公司，再由上述香港公司以外商的名义向美某公司付款，即采用资金回流方式完成虚假付款、结汇业务。在完成付款后，由美某公司及相关外贸公司办理出口退税。经查，2009年1月至2012年12月间，被告人黄某某等人采用上述循环出口的方式骗取国家出口退税款共计人民币8.7亿余元。 |
| ．．．．．． | | ．．．．．． |
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