[Direct answer]Obtaining export tax rebates by fraud involves administrative and criminal liabilities, and the responsible parties are not limited to the declaring enterprises themselves. According to Article 66 of the Tax Administration Law of the People's Republic of China (amended on April 24, 2015), anyone who fraudulently obtains export tax rebates by false export declarations or other deceptive means shall have the tax authorities recover the fraudulently obtained tax rebates and impose a fine of not less than one but not more than five times the amount of the tax fraudulently obtained. If the circumstances are serious, the tax authorities may suspend their right to export tax rebates. If the amount reaches the statutory standard, it may constitute the crime of fraudulently obtaining export tax rebates according to Article 204 of the Criminal Law of the People's Republic of China; according to Article 211, if the crime is committed by a unit, the unit shall be fined and its directly responsible person in charge and other directly responsible persons shall be punished according to law. In addition, freight forwarders, customs brokers or supplying enterprises that provide false documents may also bear responsibilities according to their degree of participation and subjective awareness. Such cases in Beijing often involve multiple links and multiple parties. It is recommended that professional lawyers sort out the boundaries of responsibilities as soon as possible and safeguard their legitimate rights and interests in accordance with the law.

I. Problem background and typical scenarios

There are typically three scenarios: First, the enterprise itself may submit false documents or engage in fraudulent business activities during the declaration process; Second, the enterprise may be used by others to become involved in the relevant document chain without its knowledge; Third, freight forwarders, customs declaration service providers, or suppliers may be involved, and they face the risk of being held accountable. Export tax rebates involve multiple processes such as taxation, customs, and foreign exchange, with a long business chain and numerous participants, making the division of responsibilities often quite complex. For foreign-related and cross-border businesses, it is advisable to first gain a thorough understanding of the relevant policies and regulations.Financial capital and cross-border transactions involving foreign countriesThe scope of our services.

Based on the general circumstances of similar cases, it is necessary to carefully evaluate the settlement methods, exchange rates, and exchange restrictions, and clarify the funding path to prevent compliance and recovery risks. When necessary, professional lawyers can be engaged to avoid losing favorable positions due to procedural or time-limit issues.

II. Key points of contention

The disputes focus on four aspects: Firstly, the subjective awareness and degree of participation of all involved parties directly affect the existence and severity of their responsibilities; Secondly, the division of unit crimes and individual responsibilities, and how to identify the directly responsible supervisors and other directly responsible personnel; Thirdly, the impact of the amount of money involved and the circumstances on the qualification, and whether it meets the statutory standards; Fourthly, the connection between administrative procedures and criminal procedures, when to transfer the case and how to handle it. In addition, the impact of voluntarily paying back taxes and returning the embezzled money on the handling result is also often a focus of attention.

The essence of such disputes lies in paying attention to the authenticity of the expression of intent and the legality of the source of funds, so as to prevent the enforceability of the contract from being affected by procedural defects. When necessary, professional lawyers can be engaged to intervene, so as to avoid losing a favorable position due to procedural or statute of limitations issues.

III. Professional analysis by Henglue Lawyers

Henglue Lawyers have accumulated practical experience in tax-related and criminal cases. The determination of responsibility in such cases typically focuses on three aspects: first, the behavioral level, i.e., who carried out the acts of falsely declaring exports or submitting false documents; second, the intentional level, i.e., whether all participating parties were aware of and involved in the acts; third, the outcome level, i.e., the amount of tax involved and the circumstances of the case. In practice, there are three common misunderstandings: first, believing that the responsibility lies solely with the declaring enterprise, ignoring the possible involvement of freight forwarders, customs declaration agents, and suppliers; second, only focusing on making up for the tax payment and neglecting the timely response to criminal risks; third, failing to fix the objective materials of the business and documents in a timely manner, making it difficult to explain the true transaction situation in the future. Export tax rebate cases in the Beijing area often involve the intersection of tax, customs, and criminal procedures. It is recommended to hire a lawyer as soon as possible after receiving the investigation notice, organize materials around the authenticity of the business, subjective awareness, and degree of involvement, and safeguard one's legitimate rights and interests in accordance with the law.

IV. Practical suggestions and legal basis

Action list: First, timely preserve business materials such as contracts, documents, logistics, and financial transactions; Second, verify the authenticity of transactions and clarify the actual roles of all parties in the business; Third, make cautious statements when cooperating with investigations to avoid expanding risks due to improper expressions; Fourth, simultaneously assess administrative and criminal risks and, if necessary, seek professional advice; Fifth, clarify the boundaries of responsibility and the possibility of recovery when involving multiple entities. For compliance and disputes involving cross-border businesses, please refer to the relevant guidelines.\nFinancial capital and cross-border transactions involving foreign entities.You can learn about the responses to criminal proceedings hereCriminal defense and criminal case filingLegal basis: Article 66 of the Tax Collection and Administration Law of the People's Republic of China (amended on April 24, 2015), Articles 204 and 211 of the Criminal Law of the People's Republic of China (effective since October 1, 1997, and amended by the Amendment to the Criminal Law). The specific application shall be subject to the currently effective laws, regulations, and judicial rulings.

5. Henglu Law Firm's Reminder

Firstly, operating in accordance with the law is the bottom line. Any false declaration may lead to corresponding legal consequences. Secondly, the responsible parties may involve multiple links, and enterprises should not ignore their own position and risks in the chain. Thirdly, when administrative and criminal procedures intersect, they should engage professional lawyers as soon as possible. Fourthly, although voluntary making up arrears and refunding losses can help resolve the problem, they cannot replace complying with relevant procedures in accordance with the law. Fifthly, it can be achieved throughCriminal defense and criminal case filingAndSpecial services and other casesPlease check the column to learn about the relevant support methods.

Therefore, it is recommended that the parties concerned pay attention to the validity of the contract, information disclosure, and compliance supervision requirements. For cross-border transactions, it is also necessary to take into account the applicable laws and dispute resolution clauses. Fixing evidence and clarifying claims early is usually more effective than remedying the situation after the fact.

VI. Frequently Asked Questions

Q1: Who bears the main responsibility for fraudulently obtaining export tax rebates?

Generally, the enterprises that engage in false declarations should bear the main responsibility; if it is a unit crime, the unit shall be fined and the directly responsible person in charge and other directly responsible personnel shall be punished according to law. The entities that participate in the forgery of documents or provide assistance with full knowledge of the facts may also bear separate responsibilities.

Q2: Are freight forwarders who are not aware of the situation liable for the consequences?

It needs to be judged based on whether the person is aware of it, whether they participated in it, and the profit situation. If the person is genuinely unaware of it and is only providing normal services, they should generally not be held jointly liable. However, if there are abnormal profits or obviously abnormal operations, the determination in practice may be different. It should be analyzed specifically based on the evidence.

Q3: Will I be sentenced to prison?

If the amount involved meets the statutory standards, it may constitute the crime of fraudulently obtaining export tax rebates; if the amount does not meet the criminal prosecution standards or the circumstances are significantly minor, the tax authorities will generally recover the tax and impose a fine. The final determination shall be based on the evidence, the amount involved, and the circumstances of the case, and shall be judged by the judicial authorities in accordance with the law.

Q4: How to distinguish between corporate crimes and individual crimes?

For acts committed in the name of the enterprise and for the benefit of the enterprise, where the illegal proceeds belong to the enterprise, they are usually regarded as corporate crimes, and the enterprise will be fined and the directly responsible persons will be punished; for acts committed by individuals for their own interests or where the illegal proceeds belong to the individuals, they are generally dealt with as individual crimes.

Q5: How should companies respond to this situation?

It is necessary to safeguard the contract, documents, and financial vouchers as soon as possible, verify the authenticity of the transaction, comprehensively assess the administrative and criminal risks, and cooperate with the investigation and make statements in accordance with the law under the guidance of professional lawyers to avoid exacerbating adverse consequences due to improper handling. The relevant materials should be archived and preserved simultaneously.

The above Q&A is mainly based on the judicial practice in Beijing. There may be differences in the adjudication opinions in different regions. It is recommended to consult a professional lawyer based on the specific circumstances of the case.

If you are facing similar problems, it is recommended that you consult a professional lawyer as soon as possible with the relevant evidence materials to avoid missing the statutory time limit. →Financial capital legal services·Beijing Henglu Law Firm

Disclaimer: This article is compiled based on the current effective laws and regulations and public adjudication rules, and is for general reference only. It does not constitute a formal legal opinion on specific cases. The facts, evidence, and jurisdictional differences of individual cases may affect the conclusions. If a dispute arises, please consult a practicing lawyer in time.