1.Export price evaluation.
(1) Purpose: The purpose of this evaluation is to evaluate the authenticity of the purchase quantity and export price of a commodity by comparing the purchase price and export price of a foreign trade enterprise with that of similar commodities in the same period in this region, and analyzing the abnormal situation of the exchange cost and the difference between the purchase price and the sale price of commodities.
(2) Evaluation indicators:
① Difference rate of export unit price; ② Difference rate of purchase unit price; ③ Difference rate of purchase and sale price difference; ④ coefficient of variation of unit price difference; ⑤ Difference rate of exchange cost.
(3) Source of data: Before the above assessment, the tax authorities should establish a comprehensive information database of local foreign trade export commodities annually, and summarize the main tax-related indicators of export commodities of foreign trade enterprises in this region in that year as the basic parameters for evaluating individual enterprises and individual export commodities in this region.
(4) Evaluation method:
① export unit price variance rate
Difference rate of export unit price = [export unit price of a commodity code-average export unit price of this commodity code in the same period in this region (or this enterprise)] ÷ average export unit price of this commodity code in this region (or this enterprise) in the same period × 100%.
This indicator examines the difference between the export price of a commodity of an enterprise and the average export price of this commodity in this region and this enterprise. If the export unit price difference rate exceeds the upper limit or lower limit of the early warning index value, it is an abnormal situation. It is necessary to analyze whether there are reasons such as whether the enterprises export separately or deduct the indemnity directly in the export, the supplier falsely offsets or evades taxes by raising or lowering the supply price, and the declaration data is incorrectly entered.
② Variance rate of purchase unit price
Purchase unit price difference rate = [purchase unit price of a commodity code-average purchase unit price of this commodity code in the same period in this region (or this enterprise)] ÷ average purchase unit price of this commodity code in this region (or this enterprise) in the same period × 100%
If the variance rate of the purchase unit price exceeds the upper or lower limit of the early warning index value, it is an abnormal situation, and it is necessary to analyze whether there are reasons such as the supplier raising the supply price through false promotion items or the wrong allocation of documents.
③ Price difference rate of purchase and sale
Incoming and selling price difference rate = (export RMB unit price of a commodity code corresponds to purchase unit price) ÷ corresponding purchase unit price × 100%.
If the difference rate between the purchase price and the sale price exceeds the upper limit of the early warning index value or is lower than the lower limit of the early warning index value, it is necessary to analyze whether there are reasons such as export goods being in short supply or unsalable goods, and wrong matching orders.
④ Variation coefficient of unit price difference in purchasing and selling.
Variation coefficient of incoming and outgoing unit price difference = export unit price difference rate ÷ incoming unit price difference rate 1 1
The essence of this evaluation is a comprehensive analysis of the above two indicators: export unit price difference rate and purchase unit price difference rate.
In general, the closer the variation coefficient of unit price difference between incoming and outgoing is to zero, the smaller the deviation between export unit price and incoming unit price, and the smaller the doubt.
If the variation coefficient of the unit price difference between purchase and sale is greater than the upper limit of the set early warning index value, it means that the two are moving in the same direction, but the former has a larger variation than the latter. At this time, it is necessary to consider whether the supplier has raised the supply price through false promotion items to defraud the deduction; If the variation coefficient of the unit price difference between purchase and sale is less than the lower limit of the set early warning index value, it means that the two are moving in the opposite direction, but it is not certain whether the former is larger than the latter. At this time, we can analyze whether it is a tight or unsalable commodity, whether the input is false, etc.
⑤ Difference rate of exchange cost
The difference rate of exchange cost = (the purchase exchange cost of a commodity code-the average exchange cost of the corresponding commodity code in the same period in this region) ÷ the average exchange cost of the corresponding commodity code in this region in the same period × 100%.
If the difference rate of foreign exchange cost is higher than the upper limit of the set early warning index value, the enterprise may lose money. We can analyze whether the enterprise has falsely reported the input and whether there is an error in the allocation of documents, etc. If the difference rate of exchange cost is lower than the lower limit of the set early warning index value, there may be tax evasion by enterprises, and it can also be analyzed whether the enterprises have made mistakes in matching documents.
2. Export growth assessment.
(1) Purpose: The purpose of this evaluation is to evaluate the abnormal growth of an export commodity of a single foreign trade enterprise by analyzing the abnormal growth of a commodity in different years or different periods in the same year.
(2) Evaluation index: export growth rate
Export growth rate = US dollar export value of a commodity code in the current period in the export goods declaration information ÷ US dollar export value of the same commodity code in the base period in the export goods declaration information × 100%
The base period in the formula can be the same period of last year or the last time period of this year, and the time period can be one year, half a year, quarter or month, but the base period and the current period must be the same caliber. (the same below)
(3) Evaluation method: This evaluation indicator can organize and extract data through data query, and the appraisers can select the evaluation enterprise code and current period according to their work needs.
If the export growth rate exceeds the early warning index value, there may be problems such as false export, arbitrage, paying for business, borrowing rights, and affiliated business.
3. Assessment of domestic flow of goods
(1) Purpose: The purpose of this evaluation is to evaluate the authenticity of the export business with abnormal domestic flow of goods by analyzing the geographical relationship between the location of the supplier involved in the same export business and the location of the customs declaration export port.
(2) Evaluation method: This evaluation obtains abnormal information by comparing the source of goods and the area code where the export port is located. On this basis, it makes a comprehensive investigation and analysis of the enterprise's purchase and export situation. For example, a foreign trade enterprise buys export goods locally and the local customs can go through customs clearance procedures, but the foreign trade enterprise declares goods from different places and the transportation route between the customs and the foreign country belongs to a detour. If there is an abnormal flow of goods, there may be problems such as false customs declaration, false purchase, bill payment business or other "four from three missing" businesses.
4. Evaluation of customs declaration port:
(1) Purpose: The purpose of this evaluation is to evaluate the authenticity of the enterprise's customs declaration and export by analyzing the abnormal changes of the customs declaration ports in different periods of the same enterprise.
(2) Evaluation index: export growth rate at the same port.
The export growth rate of the same port = (the current US dollar export amount of a single port in the export goods declaration information of a single enterprise-the US dollar export amount of the same port in the export goods declaration information of the same enterprise) ÷ the US dollar export amount of the same port in the export goods declaration information of the same enterprise × 100%.
(3) Evaluation method: This evaluation indicator can organize and extract data through data query, and the appraisers can select the evaluation enterprise code and current period according to their work needs.
If the export growth rate exceeds the set early warning index value, there may be false customs declaration, "four from three missing" business or other "paying bills" business.
5. Evaluation of undeclared export tax refund
(1) Purpose: The evaluation of undeclared export tax refund is based on monitoring the export goods that have not been declared for tax refund by foreign trade enterprises beyond the prescribed time limit, and serves as the basis for investigation, verification and tax payment.
(2) Data source: Since the information of export goods declaration form 00 1 is submitted by the enterprise, it cannot fully reflect the export situation of the enterprise, so the information of export goods declaration form 003 or customs statistics should be used as the data source.
(3) Evaluation method: The export information of goods exported by all or specific export enterprises set by users within a specific time period, which has not been declared for tax refund on the evaluation day and has exceeded the tax refund declaration period, is screened out by the system or manually as the basis for investigation, verification and supplementary tax payment.