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No. 8 of Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Nanjing Dong[REDACTED] Platinum Co., Ltd. and Yao [REDACTED] and others (Case of Fraudulently Obtaining Export Tax Rebates)——Disguising silver as “sputtering targets” to falsely declare export goods and claim export tax rebates constitutes the crime of fraudulently obtaining 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八：南京东某铂业有限公司、姚某某等骗取出口退税案——将白银伪装成“溅射靶组件”伪报品名出口后申请退税的行为构成骗取出口退税罪
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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. 8 of Eight Representative Cases on Lawfully Punishing Crimes that Endanger Tax Collection and Administration Issued by the Supreme People's Court: People v. Nanjing Dong[REDACTED] Platinum Co., Ltd. and Yao [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八：南京东某铂业有限公司、姚某某等骗取出口退税案 |
| ——Disguising silver as “sputtering targets” to falsely declare export goods and claim export tax rebates constitutes the crime of fraudulently obtaining export tax rebates | | ——将白银伪装成“溅射靶组件”伪报品名出口后申请退税的行为构成骗取出口退税罪 |
| Basic Facts | | 基本案情 |
| In early 2016, Yao [REDACTED], the legal representative of Nanjing Dong[REDACTED] Platinum Co., Ltd. (hereinafter referred to as “Dong[REDACTED] Company”), reached an agreement with Hong Kong Xin[REDACTED]hang Trading Co., Ltd. (hereinafter referred to as “Xin[REDACTED]hang Company”) to sell silver to the latter. Silver was subject to export quota licensing in China and was ineligible for export tax rebates, and silver-based products with silver content exceeding 80% of total cost were also ineligible for rebates. Yao [REDACTED] arranged for others to purchase silver domestically, simply process it with backing plates according to the arrangement that the silver content would be approximately 78.5% in each batch, disguise the silver as “sputtering targets,” smuggle the silver into Hong Kong by adding intermediary transactions, falsifying product names, and other means, and then claim export tax rebates under the guise of “sputtering targets.” From June 2016 to May 2019, Dong[REDACTED] Company sold the processed “sputtering targets” to companies controlled by Yao [REDACTED] and then to Xin[REDACTED]hang Company. After receiving the goods, Xin[REDACTED]hang Company separated the silver section from the backing plates of “sputtering targets,” melted down the silver, and calculated payments based on its value minus refining costs. The rhenium plates and other high-value backing plates in the “sputtering targets” flew back to Dong[REDACTED] Company for repeated use through importation by Jiangsu Liang[REDACTED] Precious Metal Materials Technology Co., Ltd. and Huaian Yao[REDACTED] Renewable Resources Co., Ltd. The investigation found that Dong[REDACTED] Company and Yao [REDACTED], among others, exported 609,377 kg of silver using this method and fraudulently obtained export tax rebates totaling over 400 million yuan. | | 2016年上半年，被告单位南京东某铂业有限公司（以下简称东某公司）法定代表人被告人姚某某与香港新某行（金号）有限公司（以下简称新某行公司）商定，由东某公司销售白银给新某行公司。因白银属于我国出口配额许可证管理商品，出口不能退税，且白银作为原材料成本超过80%的银制品也不能退税。姚某某安排他人从国内采购白银，按每批次白银成本占比约78.5%的配置，与背板简单加工后伪装成“溅射靶组件”，采用增加交易环节、伪报品名等方式，将白银走私出口至香港，后以“溅射靶组件”名义申报出口退税。2016年6月至2019年5月，东某公司加工“溅射靶组件”后，先将“溅射靶组件”销售给姚某某实际控制的其他公司，再销售给新某行公司。新某行公司收货后将“溅射靶组件”的白银部分和背板部分拆卸，将白银回熔，按照白银的价值扣除回熔所需提炼费后的金额结算货款。“溅射靶组件”中价值较高的铼板等背板则通过江苏亮某贵金属材料科技有限公司、淮安姚某再生资源有限公司进口的方式回流至东某公司重复使用。经查，东某公司、姚某某等采用上述方法，出口白银共计609377千克，申报取得国家出口退税共计4亿余元。 |
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