Research On The Price Fraud And Measures Of Anti-Price Fraud

This paper is about price fraud and the measures of anti-price fraud, divided into four parts.This paper would like to solve the problem that what is the price fraud and how to solve this problem.The first part of this paper introduces the price deception concept and the characteristic, the price deception is in the commercial deception the most common one technique, is refers take little accepts, does not accept the tax money or steals runs away the foreign exchange as the goal, the use makes the false fact or the concealment truth method, false, makes a false report the import and export cargo the commodity name or the real deal price, for does not seek but when the benefit illegal holds or the infringement society public interest (for example national tax revenue) fraudulent practice. Has the universality, the amplitude of beat in a big way, the confidentiality, the localization, professionalism, the duplicated characteristics; Next, introduced the price deception main method, namely, the system false deception,"washes the list"the deception, under- report the correlation expense the deception, the concealment discount deal price condition makes a false report four kinds; Then, introduced the price deception produces the reason, namely, the customs estimate rule transformation, the country import-export trade control the relaxation, the customs evidence collection difficulty big, the judicial examination enhancement, hits the private dynamics the enhancement; Finally, has pointed out the price deception social hazardous nature: The harm country financial revenue, the influence customs and the foreign trade statistics accuracy, causes the exchange control system to expire, to create the fair competition.The second part of this paper introduces the counter-price deception to the customs to be supposed to carry on the analysis to the measure feasibility. First, embarked from the pro and con two aspects introduced Our country Customs counter-price deception exterior law enforcement environment. The disadvantageous environmental factor includes: First, the central level funds rely on the import customs duty excessively, the customs duty idea draft the means to be relatively simple, take the ad valorem duty as the absolute main body, but imports the trade to have the quite major part is transfers the mouth through the Hong Kong and Macao area, the price signal serious distortion. Second, the customs maintain attack smuggling the high-pressured situation, the processing trade management are unceasingly standard, the general trade import tends to normally, low, makes a false report the price to become one of smuggler's first choice goals. Third, along with our country reform and open policy thorough, large quantities of multinational corporations enters the Chinese market unceasingly, the multinational corporation with the subsidiary company or in joint venture's import-export trade which sets up in our country very possibly uses way circumvention tax moneys and so on shift price. Fourth, our country economy to the market economy transition, the economy, the tax revenue and the legal system requirements of environment is consummating unceasingly; The advantageous environmental factor includes: First, passes through more than 20 year reform and open policy, specially our country applies to join WTO in the process, citizen's legal system consciousness strengthens unceasingly, handles matters legally, pays taxes legally the idea forms gradually. Second, department's and so on tax affairs, industry and commerce, exchange control law enforcement, have to a certain extent contained the import and export price deception tendency. Third, along with the international trade development, Our country Enterprise increases directly with the European and American area manufacturer trade, the European and American area law relative quite is complete and is strict, these local manufacturer also extremely pays attention to own prestige in the long-term intense market competition, in the commodity deal process business dealing extremely is also standard, therefore they provide the cargo becomes the invoice card the authenticity and the confidence level is high, thus has provided the direct effective price material for the customs correct estimate, in certain degree contained the forge single card to carry on the price deception the behavior. Next, introduced our country existing customs counter-price deception legislation and internal system, have pointed out their flaw, the insufficiency and the development space: First, customs original estimate legal framework by no means prominent counter-price deception primary intention. Second, the customs original price administration pattern departs from WTO "Closes Estimate Agreement Every time" the spirit. Third, after the customs lack the enough knot to close the price examination authority. Fourth, the customs price material management has not formed the system. Finally, passed on the overseas counter-price deception success experience, including: The declaration of value system, the customs risk analysis system, afterwards audits, the international customs cooperation, with the government other organization cooperation, the cargo inspection, accuser's information, has provided the platform for our country counter-price deception measure establishment which may profit from.The third part of this paper introduces the preamble foundation, proposed own tentative plan to the customs counter-price deception measure, including: First, consummation and development article strict, punishment powerful law, laws and regulations. For example, may draw up is connected the counter-price deception rule, revises "Customs regulation", is clear about to the price deception investigation administration responsibility. Second, establishes the cross region the customs price coordinated mechanism. Through the establishment regional price coordination mechanism, the construction price information network, strengthens to imports the cargo price actual supervising and managing. Third, strengthening risk management analysis, enlarge following examination function. The risk management is born in a 20th century 60's emerging science, is originally the insurance business livelihood and the development one management skill, after the finance, the investment industry by the widespread application the development is one management, and is introduced the governmental agency in the management. At present, US, Canada, Holland and so on the developed country has taken the lead the application risk management pattern, and has obtained the preliminary result. Following price examination investigation regarding counter-price deception whether succeeds the crucial function, if the examination investigation is not strong, does not punish the strength, then the counter-price deception exists in name only, cannot achieve the effect. Fourth, the strengthened enterprise classifies the management, establishes the partner relations with the good faith enterprise. Establishes the new pass business relations, is in order to strengthen the customs the supervising and managing function, the improvement competition way, reduces the conflict and the resistance. Simultaneously also is the enterprise benefit realization effective way. Therefore may say, the customs and the enterprise"the partner relations", after are the customs adapt being WTO entry to the enterprise supervising and managing rational choice and the way that must be taken. Fifth, relation between enhancement department's, with the aid of exterior audit strength. If relation coordination mechanism between establishment customs interior various departments'. Introduces exterior audit enhancement customs estimate work, alleviates the information not asymmetrical situation.