1. Collusion in export management rights. Enterprises that illegally obtain export documents and act as export agents. In this link, criminals usually take the initiative to find relevant foreign trade enterprises, use "kickbacks" as bait, offer various conditions, organize domestic "sources" on their behalf, find foreign customers' agents, and act as agents for export declaration.

2. Collusion in illegal production. Sales enterprises illegally obtain false special invoices for value-added tax. In this link, criminals usually travel around the country, bribing enterprise staff and "preferential" invoicing price (generally calculated according to the proportion of invoiced amount) to obtain false special VAT invoices issued by these lawless enterprises.

3. Collaborate with unscrupulous businessmen. Illegal remittance with foreign trade enterprises to obtain illegal benefits. In this link, criminals usually collude with unscrupulous businessmen at home and abroad, borrow foreign exchange from domestic and foreign enterprises on the grounds that domestic investment needs RMB, and illegally transfer foreign exchange to foreign trade enterprises; Sometimes criminals illegally remit foreign exchange taken from China to overseas banks through various means, and then conduct illegal foreign exchange transfer transactions with domestic foreign trade enterprises in the name of foreign businessmen.

4. Bribery or deception. Illegally obtaining the declaration form of export goods stamped with the customs inspection seal.

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