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案件点评本案始于国家外汇管理局深圳市分局在充分利用非现场手段。首次对境外公司驻深代表处进行分析时发现的可疑线索。该案中,当事人在收到境外汇入资金并结汇后,将78%的资金用于他处,包括购买理财产品、借给其他公司使用等,属于典型的跨境资金套利行为。在现场检查前,检查人员通过银行调取了大量证据材料,掌握了充分的外围证据材料,并要求银行现场盖章确认,及时固定了违规证据;现场检查中,面对当事人最初的不配合,检查人员有理、有节,
Case Comments This case began with the State Administration of Foreign Exchange Shenzhen Branch taking full advantage of off-site measures. First suspicious clues discovered during the analysis of the representative office of the overseas company in Shenzhen. In this case, after receiving funds remitted abroad and settling foreign exchange, 78% of the funds were used elsewhere, including the purchase of wealth management products and lending to other companies, which are typical cross-border arbitrage funds. Before the on-the-spot inspection, the inspectors retrieved a large amount of evidence materials through the bank, mastered a sufficient amount of peripheral evidence and required the bank to confirm the seal on the spot and promptly fixed the evidence of violation. In the spot inspection, in the face of the parties’ initial non-cooperation, Check the rational staff, section,