Payment for export is illegal. Usually, the import and export are strictly stipulated by national laws, and you can't buy or sell them casually. The law requires a license for the import and export of goods, and it is illegal to buy or forge customs clearance documents of other companies.

"Payment for export" refers to the act of forging or buying customs clearance documents of other import and export companies for the purpose of "tax evasion, evasion of fees, evasion of foreign exchange and evasion of certificates" and exporting foreign trade in the name of our company.

Customs clearance documents for transactions include customs clearance forms, customs declarations, customs declarations, packing lists, commercial invoices, export contracts, inspection forms, warehouse receipts and other customs clearance documents.

Illegal buying and selling customs clearance can easily lead to illegal cases such as tax fraud, tax evasion, illegal trading of foreign exchange, evasion of foreign exchange, evasion of certificates and fees, which seriously affects the healthy development of national export business.

Illegal motive

1, using paid export to steal other people's customs codes for customs declaration, and falsely classifying customs declaration.

When the criminals export products by paying bills, they steal other people's customs codes to declare exports, and do not apply for the customs declaration certificate of tax refund at the time of declaration, so as to avoid being traced by the relevant foreign trade and economic cooperation departments afterwards; In addition, it is common in customs declaration that customs declaration is not classified according to the facts.

2. Using paid exports to conceal export sales income and falsely issuing value-added tax to evade taxes.

Enterprises engaged in export bills of exchange do not declare export sales income to the tax authorities, thus evading state taxes.

In some invoicing businesses, if the export enterprises responsible for invoicing obtain false special VAT invoices by illegal means and declare export tax rebates to the tax authorities, it will constitute an illegal act of defrauding export tax rebates.

It is a serious tax violation for taxpayers to evade taxes and defraud export tax rebates by paying for export goods. Once found and investigated, not only should we pay taxes, but we should also impose a fine of 0.5 to 5 times. Those who constitute a crime should also be investigated for criminal responsibility.

3. Using paid export to bypass foreign exchange control, resulting in abnormal foreign exchange collection. According to the regulations of the State Administration of Foreign Exchange, the maximum amount of foreign exchange collected by individuals each year is 50,000 US dollars. In order to collect foreign payment, export enterprises have to ask foreign customers to split the total payment into several small items with an amount of about 49,000 US dollars, and remit them to several designated personal accounts within a specified time range. This abnormal way of collecting foreign exchange is one of the appearances of export payment.

4. Use paid exports to evade the supervision of inspection and quarantine departments.

Payment of foreign exchange for export, also known as flying ticket, is a common name for enterprises to pay export payment in the process of inspection and quarantine export supervision, and it is a serious illegal act to evade inspection and quarantine.

Legal basis:

Regulations of People's Republic of China (PRC) on Import and Export of Goods

Article 41

Export operators shall go through the formalities of customs declaration and clearance with the quota certificate issued by the export quota management department.

The relevant economic administrative departments of the State Council shall timely report the total annual quota, distribution scheme and actual issuance of quota certificates to the competent department of foreign trade and economic cooperation of the State Council for the record.

Article 43 For the restricted export goods subject to license administration, the export business operator shall apply to the foreign trade department of the State Council or the relevant department of the State Council (hereinafter referred to as the export license administration department), and the export license administration department shall decide whether to approve or not within 30 days from the date of receiving the application.

Export operators shall go through the formalities of customs declaration and clearance with the export license issued by the export license administration department.

The export license mentioned in the preceding paragraph of the Regulations on the Administration of Import and Export of Goods in People's Republic of China (PRC) includes various certificates and documents with the nature of export license as stipulated by laws and administrative regulations.