案件概述本案是由经常项目管理部门在日常监管中发现线索,由外汇检查部门跟进查实和处理的案件。本案也是外汇局云南省分局处理的首例重复使用合同和发票,到不同银行重复购付汇的案件。在非现场核查阶段,云南省分局抓住企业资金流与货物流不匹配的线索,锁定检查方向为进口多付汇。在现场检查阶段,通过调阅辖内付汇银行相关单证核 Case Outline This case is a clue by routine project management department in routine supervision. Foreign exchange inspection department shall follow up the cases verified and dealt with. This case is also the first case of repeated use of contracts and invoices handled by the Yunnan Branch of the SAFE to deal with the case of repeated purchase and payment of foreign exchange by different banks. During the off-site verification phase, Yunnan Branch seized the clues of the mismatch between the enterprise capital flow and the cargo flow and locked the inspection direction into the import multi-payment exchange. In the on-site inspection phase, by referring to the jurisdiction of the relevant foreign exchange bank-related documents