According to Logistics Bus learned that the "sword action" originally scheduled to end at the end of June will not cease in July, but will be more stringent.The customs will strictly inspect the export and declaration of goods, and the proportion of inspection and verification will be greatly increased in the early stage of the special action to crack down on false trade.

Export tax rebate is one of the methods that countries in the world generally adopt to enhance the competitiveness of their own products. China's export tax rebate is mainly to balance the tax burden of domestic products by returning the tax paid on export goods, so that products can enter the international market at a price excluding tax to enhance the competitiveness of products.

However, the policy dividend of this country to support its own products has become a loophole for illegal enterprises.Judging from the current situation of the customs, the fake trade is mainly manifested as the illegal activities of the general trade channels to defraud the export tax rebate by falsely reporting the name of the product, concealing the quantity and over-reporting the price.

In order to effectively safeguard national security and the interests of the people, the General Administration of Customs deployed the national Customs in March this year to carry out a joint special action against smuggling "National sword 2016", of which the crackdown on tax fraud and false trade violations is a focus of the joint special action.According to Logistics Bus learned that the "sword action" originally scheduled to end at the end of June will not cease in July, but will be more stringent.The customs will strictly inspect the export and declaration of goods.For now,the proportion of inspection and verification will be greatly increased in the early stage of the special action to crack down on false trade.However, it has far-reaching significance for regulating the entire foreign trade environment, protecting the long-term interests of honest and law-abiding enterprises.

At present, there are three serious ways of false trade, including: 1. purchase order customs export 2, use a box to import and export back and forth, applying the exchange rate difference. 3, in the form of state subsidized interest, over-report the actual price of goods.

Logistics Bus learned that in the special action, a phenomenon has also attracted high attention from the customs: trade enterprises registered in Chongqing, Guangdong, Gansu and Qinghai frequently appear on the "list" of false trade manipulators. The survey found that most of these business units are business owners which purchase or sell the invoice title, do not collect foreign exchange, do not refund tax, and have no fixed foreign trade business, unable to provide value-added tax invoices.

          Apart from the benefit incentive of export tax rebates and exaggerated trade statistics,Some companies inflate their export figures to defraud local governments of subsidies.

          In order to encourage exports, some local governments give cash subsidies or financial concessions to enterprises based on their annual exports to help them improve their international competitiveness.However, this encouragement policy has been drilled into a new "profit point" by illegal enterprises.In order to evade supervision and take local subsidies, illegal enterprises make false customs declaration documents, over-report commodity prices and declare the goods involved through multiple customs declaration companies, in an attempt to reduce the probability of being investigated by customs;Once the goods are exported, companies apply to local governments for high subsidies.

         “Recently, we often receive phone calls, emails or QQ, etc., the other side said that they can provide the titles with high local subsidies.These actions have greatly disrupted the customs clearance market.”The deputy general manager of a customs declaration Co., Ltd. in Ningbo Free Trade Zone was very angry about this, “The actual status of the goods declared by these enterprises is completely not guaranteed,and the customs declaration risk is very great,In case these enterprises cannot be found in the customs inspection or follow-up verification process, it is the signboard of customs declaration enterprises like us that will be smashed.

Besides,at the latest policy briefing on severely cracking down on fake trade, Shenzhen Customs revealed the rectification method.

1. Review the unit price and total price of each item of a single shipment of goods. If the declared unit price and total price exceed the normal price range of the actual goods, this shipment will be inspected. If it is found that the over-quotedprice is true, the first and second time business units will be demerit, and the third time will be directly transferred to the anti-smuggling processing.
2. The goods that the customs focuses on reviewing the price are mainly concentrated in the following categoriesof the goods : daily necessities, clothing, shoes and hats, lamps, hardware, Christmas supplies.
3. The key distribution control business units of the pay export are: Chongqing, Anhui, Jiangxi, Yunnan, Gansu, Quzhou, Zhoushan.
4. If the total amount of a single customs declaration exceeds $100,000, it will enter the manual audit process, and the computer rapid audit channel will not be carried out.
5. For a single invoice price which is too high, if the declaration is true, the customs will require the business unit to provide the corresponding VAT invoice or bank payment certificate of the goods.