本报记者 陈小瑛 福蒙蒙 深圳、北京报道

Our reporter Chen Xiaoying receive in shenzhen/Reporting from Beijing

　　4月23日下午，深圳福田保税区2号门，进出的港牌货车一辆紧接着一辆。《华夏时报》记者调查却发现，看似进出口贸易繁华的场景下，却潜在着诸多虚假贸易。

In the afternoon on April 23,,Shenzhen futian free trade zone gate 2,In and out of Hong Kong brand truck a then a.[Chinese times]Journalist survey found,Seemingly prosperous import and export trade scenarios,But with many false trade potential.

　　记者在保税区内看到，代理进出口通关运输的物流公司纷纷打出“一日游”广告，这其中就包括协助企业通过办理出口退税，并再通过捆绑进关的方式，代企业将虚假出口的货物从香港拉回来的业务，一辆货车在香港每多兜一圈，盗取的利润少则五万元、十万元，多则千万元。

The reporter sees in the bonded area,Import and export customs clearance agent of transport with logistics companies"A day trip"advertising,Including through the export tax rebate for enterprises,And through the way of bundling were again,Generation companies will false exports of goods back business from Hong Kong,A van every many in Hong Kong for a spin,Stolen less profit is fifty thousand yuan/One hundred thousand yuan,More than ten million yuan.

　　事实上，企业为骗取退税而虚增贸易额的现象，在深圳进出口贸易圈内早已成公开的秘密；此外，虚假的离境转口贸易也正成为内地资本疯狂套利的最佳途径。

In fact,,Enterprise for defrauded tax refund inflated trade phenomenon,In shenzhen import and export trade circles has become an open secret;In addition,False departure entrepot trade is the best way to become crazy mainland capital arbitrage.

　　数据上已有印照，种种虚假贸易手段，直接导致中国内地对香港出口贸易额激增，今年一季度出口额甚至创下18年来新高。

Data has been printed on photo,All sorts of false trade measures,As a direct result of trade a surge in exports to Hong Kong in mainland China,First quarter of this year exports even at new highs in 18 years.

　　

保税区里的猫腻 Free trade zone in the issue

　　位于深圳坪山新区的深圳出口加工区（俗称坪山保税区）门口，司机们把车停靠在各个物流公司园区内，排队等候审查或开闸出关。在进出口关卡旁的中国海关大楼里同样人潮涌动，报关员们拿着手册和材料，在窗口前候着，而海关工作人员在浏览完资料是否齐全后，迅速盖下公章。

Export processing zone is located in shenzhen ping mountain district of shenzhen(Commonly known as ping mountain bonded area)At the door,Drivers parked in various logistics companies in the park,Waited in line for review or breaking through.At the level of import and export of China's customs building in the same crowd,The customs declaration with a manual and materials,Waiting in front of the window,And after browsing information whether complete the customs staff,Quickly cover the official seal.

　　现场一家报关行的报关员告诉本报记者，海关每天要看的通关材料都是上千份，只要材料齐全，一扫熟悉的报关员面孔，审查就比较便利。

A customs broker customs broker told reporters at the scene,Customs is depends on the customs clearance material every day thousands of,As long as the material is complete,Sweep a familiar face for customs declarants,Censorship is more convenient.

　　而这种顺畅报关背后的货物运输，大多属于“一日游”业务，即货物进入保税区内转一圈，便可享受进出口的全部优惠政策。对于上游企业，货物进保税区后就视同出口，可以立即退税。而下游企业只需从保税区物流园进口货物，向海关以“加工贸易手册”方式申报进口，就能享受进口料件免缴关税、增值税的待遇。

Behind the smooth customs clearance of goods transportation,Most belong to"A day trip"The business,The goods into the bonded area converted a circle,All the preferential policy can enjoy import and export.For the upstream enterprise,After the goods into the bonded area shall be regarded as export,Can refund immediately.And the downstream enterprises only need to import the goods from bonded logistics park,In to the customs"Processing trade manual"Way to declare imports,Can enjoy the imported materials free of tariffs/Treatment of VAT.

　　在坪山保税区内办公的一家注册资本达500万元的物流公司业务主管经理林辉（化名），在进出口贸易行业已摸爬打滚了8年，对业务的操作规则和手法了如指掌。近期他每天要做两三百个“一日游”单子，根据客户需求安排在不同的保税区，其中不乏夸大的虚假贸易单。

In ping shan in the bonded area office of a logistics company registered capital of 5 million yuan Lin Hui competent business manager(Not his real name),In the import and export trade and industry has been rolled zipped up for eight years,To the operation of the business rules and practices.What is he going to do every day, by recently"A day trip"list,According to customer needs in different bonded area,Some are exaggerated false trade list.

　　据悉，“一日游”业务，源自中国鼓励企业出口政策，按照规定，所有加工贸易企业必须完成进出口报关手续，海关向具备条件的出口加工企业发放一本加工贸易手册，如富士康、TCL、三星等都有资格获取，有手册就意味着原材料和成品必须来自境外，可以免税。

It is understood,"A day trip"The business,From China to encourage enterprises to export policy,In accordance with the regulations,All of the processing trade enterprises must complete import and export customs declaration formalities,The customs to qualified export processing enterprises to issue a processing trade handbook,Such as foxconn/TCL/Such as samsung are eligible for,Have a manual means that raw materials and finished product must come from outside,It could be exempt also.

　　2010年在坪山保税区正式运营前，货物进出口“一日游”需进入香港才能完成，而如今在深圳保税区转圈即可完成，但在靠近香港的福田保税区，只有港车才能进出，港车成本更高，因此企业“一日游”大多转移到了距离工业区更近的坪山保税区内操作，通关最快15分钟即可完成。

In plateau mountain bonded area before the formal operation in 2010,Import and export of the goods"A day trip"To Hong Kong to complete,Now go in shenzhen bonded area,But in futian free trade zone near Hong Kong,Can only be in and out of the port of the car,Port costs are higher,So companies"A day trip"Most of transferred to industrial zone closer in the bonded area,Customs clearance fastest 15 minutes to complete.

　　记者从多名物流公司报关员口中得知，在“一日游”中，为了骗取国家退税而虚报的进出口贸易很是普遍。

Reporters from several logistics company customs declaration that,In the"A day trip"In the,In order to defraud country tax rebates and any import and export trade is very common.

　　就在4月24日，来自辽宁的一家企业老总带着秘书匆忙奔赴深圳,要求赶在5月前做完4000万元进出口贸易数据，以获得政府贴息。25日傍晚记者随同前往位于罗湖区委旁某大楼17层的一家小型进出口公司办公室，直到晚上8点，双方尚未吃晚饭，还在紧急洽谈代理价格。

On April 24,,From liaoning province enterprise old total rushing to shenzhen off with his secretary,Request to finish before the May 40 million yuan import and export trade data,In order to obtain the government interest.25th evening reporter accompanying a building located near the luohu district office 17th floor of a small import and export corporation,Until 8 p.m.,Both sides have not yet eat dinner,Also in urgent negotiate the agent price.

　　这家进出口公司老板詹先生来自广东省潮州市饶平县上饶镇，据他所言，该镇上的人几乎全在深圳代理做进出口数据生意，他的客户不少来自四川和江苏省。

The import and export company boss Mr Zhan from chaozhou RaoPingXian shangrao town of guangdong province,According to what he said,The town people almost entirely on the agent in shenzhen to do data of import and export business,His clients from sichuan province and jiangsu province.

　

　“灰色清关”利益链 "Gray customs clearance"The interests of the chain

　　虚假贸易的链条背后，隐藏着各方的利益诉求。企业作为利益最大化得主，可以骗取出口退税，在内地出口较为落后的省份，出口甚至可以领取政府贴息。

False trade chain behind,Hidden interests of all parties concerned.Enterprise as benefit maximization winner,To defraud a tax refund for exports,Exports relatively backward provinces in the mainland,Exports even can receive government interest.

　　记者以进出口贸易商身份从深圳几家物流公司得到的答复均是：可以代办虚报贸易额获得出口退税后，将货物运输回国，帮客户成功规避进口货物的增值税和高关税。

Journalists as an import and export trade business reply from shenzhen several logistics companies are:Can do STH for sb after false trade for export tax rebates,Transport the goods back,To help customers successfully evade VAT on imported goods and high tariffs.

　　“出口拿到退税后，你不用管怎么运回来，如何去避税也是我们的事，你只需按一车货多少钱一公斤算给我们运输代理费就可以。”深圳福田保税区内的一家物流企业人员胸有成竹地说，如果没有把握通关他肯定不会接单，因为合同上会注明，一旦出问题，代办机构将赔偿客户5倍运输费。

"Export tax refund after,How do you don't have to tube shipped back,How to tax avoidance is also our things,You just need to calculate by a car how many money a kilogram of goods transport agency fee to us."Shenzhen futian free trade zone within a logistics enterprise personnel said with assurance,Not sure if the customs clearance, he won't order,Because the contract will indicate,Once out of the question,5 times the shipping agent will pay for customers.

　　但为了规避以后监管机构核查风险，物流公司不会拖着出口货物只在保税区内简单地兜圈，而需运往香港，在不同物流公司仓库间进行转换，以切断货物查询链条。在货物运回时，也不会做单独报关，物流公司会采取统一集中报关的方式，与其它合规货物混合在一起，业内俗称“灰色清关”。如红酒小拉菲，正常征税一瓶需200元，但如果捆绑过关，只需60元成本。

But in order to circumvent the risk of regulators after verification,Logistics company will not drag to export goods in the bonded area only hours simply,And need to be shipped to Hong Kong,Conversion between different logistics company warehouse,Cut off the goods to query the chain.When the goods shipped back,Don't do customs declaration separately,Logistics company will adopt the method of centralized declaration,And other compliance the goods together,Known in the industry"Gray customs clearance".As wine lafite,Normal tax takes a bottle of 200 yuan,But if the bundle,Only 60 yuan cost.

　　由于欧美经济低迷，部分企业纷纷想办法做高出口数据。据多个物流公司业务人员介绍，有的公司并不玩空手道，通常有出口贸易，只是数额上会存在虚增，这样也可防范海关和税务局查处。

Due to the economic downturn in Europe and America,Some companies are trying to do high export data.According to multiple logistics company business personnel,Some companies do not play karate,There are usually export trade,Just will exist in the inflated amount,It also can prevent the customs and tax bureau for investigation.

　　据了解，若想在进出口贸易中套利，须具备三个条件：首先必须有产品，租来的货物也可；其次要有公司开具增值税发票，如一批价值1000万元的货物在香港来回兜三次，需要有3000万的发票才能去税务局退税；第三是出口退税大于进口成本，确实有差价可赚。

We have learned,If you want to carry in the import and export trade,Must meet three conditions:Must have a product in the first place,Leased goods can also be used;Second company issue VAT invoices,As a group of 10 million yuan worth of goods in Hong Kong three times back and forth,Need to have 30 million invoice to tax rebates;The third is the export tax rebate is greater than the cost of imports,There is price difference to be made.

　　在品种方面，企业通常会选择体积小、重量轻、价值高的电子产品，如显示器、内存条、存储卡等电子产品。若按照正常途径，一批货想要空转回国，出口退税与进口成本差价可能为负数，而找物流公司代办，成本可能不到退税的一半，稳赚不赔。

In the aspect of variety,Companies often will choose small size/Light in weight/High value of electronic products,Such as the display/Memory chips/Memory card and other electronic products.If, in accordance with the normal way,A batch of goods to idling,Export tax rebates and import cost price difference may be negative,And looking for a logistics company,Cost may be less than half of the refund,A one-way ticket.

　　在香港葵涌设有大型仓库的一家物流公司业务经理朱小姐算了一笔账：1亿元的显示器货值，最高退税1700万元，一辆车载重2万公斤，减去增值税发票成本约3%-4%、代理运输成本每公斤160元，以及海关和税务局的关系费后，能赚上千万元。

Kwai chung has a large warehouse in Hong Kong logistics company's business manager, ms.zhu calculated brushstroke zhang:The display value of 100 million yuan,The highest tax 17 million yuan,A car load of 20000 kg,Minus the cost about 3% 4% VAT invoice/Agent transport costs 160 yuan per kilogram,And the relationship between customs and tax fee,Can earn tens of millions of dollars.

　　在这条虚增贸易骗取巨额退税的利益链条上，某些监管部门员工一定程度上充当了企业的“帮手”，前提则是奉上“红包”。记者在坪山保税区海关大厅里看到，公告栏上张贴着四张收受红包的黑名单，包括数十家公司送礼的数额和对象名字，一单礼金从几千到几万元不等。

In the inflated trade swindle big drawback on the chain of interest,Some regulatory staff ACTS as the enterprise, to a certain extent"helper",Premise is in"A red envelope".This reporter saw ping mountain in bonded area customs hall,Posted on the bulletin board with four blacklist of receiving red envelopes,Including dozens of company the amount of gift giving and object name,A single gift from several thousand to tens of thousands of yuan.

　　除此之外，大量的虚假贸易也为热钱开了一个地下通道。广州长期关注热钱的专家黎友焕曾多次指出，囤积在香港的国际热钱，在人民币升值通道上，随时都可能通过保税区进出口贸易渠道, 跟随货物的多次空转，借机流入中国内地境内。

In addition to this,A lot of false trade also opened an underground passage for hot money.Guangzhou long-term focus on hot money expert li youhuan has repeatedly pointed out,Hoarding of international hot money in Hong Kong,On the appreciation of the RMB channel,May at any time through the free trade zone import and export trade channels, Follow the goods many times idling,To flow into the territory of mainland China.

　

　贸易水分有多少？ Trade how much moisture?

　　香港与内地的频繁贸易互动，也使得一些套利行为更具操作机会。

Frequent trade interaction between Hong Kong and the mainland,Also make some more operation opportunity to arbitrage.

　　根据海关数据统计，一季度内地和香港双边贸易总值为1098.8亿美元，大幅增长了71.2%，而广东省一季度对香港贸易额增长了91.6%；其中，3月中国对港出口增长了92.9%，增速创下18年来新高。

According to customs statistics,In the first quarter of the total bilateral trade in China and Hong Kong for $109.88 billion,Jumped 71.2%,Trade in Hong Kong and guangdong province quarter rose by 91.6%;Among them,China's exports to Hong Kong in March rose by 92.9%,Growth in 18 years.

　　但今年一季度港口完成外贸货物吞吐量仅8亿吨，增速较去年同期回落4.2个百分点。按以往的规律，外贸数据与港口数据一般都是同步浮动，两组数据一增一减，颇耐人寻味。

But in the first quarter this year with complete foreign trade cargo throughput of 800 million tons,Growth rate was down 4.2% over the same period last year.According to the previous rule,Foreign trade and port data is generally synchronized floating,Two groups of data increase a decreases,Quite intriguing.

　　同时，值得关注的是，内地海关与香港海关公布的进出口数据存在很大差距。数据显示，2012年12月至今年3月，海关总署公布的内地对香港出口额为949亿美元，但同期香港海关统计从内地进口商品的金额仅为587亿美元。

At the same time,It is worth attention,The mainland customs and there is a big gap between Hong Kong import and export figures released by the customs.According to data,Between December 2012 and march this year,General administration of customs announced mainland exports to Hong Kong for $94.9 billion,But at the same time Hong Kong customs statistics amount of imported goods from the mainland just $58.7 billion.

　　对此，海关总署新闻发言人郑跃声表示，两地之间在统计上、做法上的差别，造成了两地贸易统计数据上的差异，这是最主要原因。目前海关总署已进行了初步的调查，尚不能下结论是否为虚假贸易。

For this,Zheng Yuesheng, spokesman for the general administration of customs said,Between on statistics/Differences in practice,Due to the differences of trade statistics in both places,This is the most main reason.At present, the general administration of customs has carried on the preliminary investigation,Whether can't jumping to conclusions as false trade.

　　据记者了解，进出香港的许多贸易属于转口贸易，一批货在内地与香港之间来回兜圈，有的并非为了骗税，而是通过货物出口和进口，用美元付汇与人民币收汇，利用美元在内地和香港的不同价，赚取汇率价差。

According to reporter understanding,Many trade in and out of Hong Kong belongs to entrepot trade,A batch of goods in hours back and forth between the mainland and Hong Kong,There is not for tax fraud,But through exports and imports,The funds in usd payment with RMB,Using the different price of dollar in the mainland and Hong Kong,Earning rate spreads.

　　通常的操作手法是，进口用人民币在国内付款，企业将人民币存至国内银行，银行将其做成收益利率较高的理财产品后，再通过香港的银行结算美元，采用T 1方式在香港结汇，汇率差最高可达千分之四点八，2个亿的资金一天可以赚近100万元，资金量越大，赚得越多。

Is usually practices,Import payment in RMB in the domestic,Enterprises will be RMB deposit to domestic Banks,The bank will make profit after interest rates higher wealth management products,Travel through the bank settlement in Hong Kong dollars,Using T 1 way settlement in Hong Kong,HuiLvCha up to four point eight per thousand,$2 money can earn nearly 1 million yuan a day,The greater the amount,Earn more.

　　平安银行(000001,股吧)一位客户经理也曾有客户通过转口贸易做套利。据他介绍，“如今深圳转口贸易没有以前好做，一方面是利差缩小，另一方面汇率降低。”

Ping an bank(000001,stocks)A customer manager have customers do arbitrage by entrepot trade.According to he,"Now shenzhen entrepot trade didn't do before,On the one hand is spreads to narrow,On the other hand lower exchange rate."

　　这种违法的虚假贸易行为，一直是国家严厉打击的对象，但因为潜藏较大利益，一直难以根除。2011年，海关曾展开稽查风暴，但在少数海关官员被抓，打击两个月后又悄无声息。

This false illegal trade practices,Has always been a country to crack down on the object,But because the underlying interests,Has been difficult to eradicate.In 2011,,The customs have an audit storm,But was caught in a minority of customs officials,Blow quietly again after two months.