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【案件特色】本案是在开展贸易融资检查中发现的较有特点的案件。在本案的核查中采用的是通过设置出口跨境融资总量偏差率筛选目标企业,再对选中企业的贸易融资时间、货物出口时间、收款账期进行逻辑匹配的方法。该方法以企业货权凭证为检查切入点,可以克服当前出口货物报关单收汇监管难的问题,通过多方了解企业收汇情况,验证企业的虚假贸易融资行为。该方法在实践中证明是较为有效的。
[Case Features] This case is more characteristic of the cases found in conducting trade finance inspection. In the verification of this case, the target enterprises were selected by setting the rate of deviation of the total amount of cross-border financing of exportation, and the methods of logically matching the trade financing time, the export time of goods and the collection account period of the selected enterprises were adopted. The method takes the enterprise’s stock right certificate as a check-in point, which can overcome the current difficult problem of collecting foreign exchange for the declaration of export goods and verify the false trade financing behavior of the enterprise through multiple parties’ understanding of the foreign exchange collection of the enterprise. This method proved to be more effective in practice.