First, the acceptance crime is cross-cutting, often involving multiple charges, and it is this cross-cutting complexity that makes it difficult to supervise the acceptance bill crime. Moreover, banks can only do some formal reviews, which gives some lawless elements the opportunity to take advantage of loopholes.

Second, some financial brokers use illegal means to export acceptance bills from one bank, then discount them to another bank, extract bank funds, enter the stock market or acquire listed companies.

Their main methods are as follows: first, they forge transaction contracts with other enterprises, and then they reuse the same original VAT invoice, or illegally buy or borrow loan cards, special financial seals and other materials from other enterprises; Or do companies in the group exchange VAT bills to defraud bank acceptance bills?

Extended data

The drawer of a bank acceptance bill shall deposit the full amount of the bill in his bank before the bill expires. The accepting bank shall pay the bill on the maturity date or the day after the maturity date.

If the accepting bank refuses to pay due to legal defense, it shall, within 3 days from the day after receiving the commercial bill, make a refusal certificate and mail it to the holder's bank with the bank acceptance bill for transfer to the holder.

If the drawer of the bank acceptance bank fails to deposit the bill in full on the maturity date of the bill, the acceptance bank will pay the holder unconditionally according to the bill, and interest will be charged at the rate of five ten thousandths of the amount of the bill unpaid by the drawer every day.

Public trust. Bank supervision of deposit loopholes and acceptance bills have become high-risk areas of financial crimes.