17122701# Reduce fines to avoid downgrade cases_广东东华供应链科技有限公司

Service cycle: December 27, 2017-March 31, 2018
Service team: Guangdong Donghua Supply Chain Technology Co., Ltd. consultant team
Leading expert: Supply Chain Center Consultant Director-Yang Long
Cooperation Type: Special Customs Affairs Consulting
Client Industry: Hong Kong-owned, processing and manufacturing
Is there import and export rights: Yes
Customer location: Dongguan, Guangdong
Customer registered capital: 20 million Hong Kong dollars

[Customer situation]

Dongguan ** Plastic Products Co., Ltd. is a Hong Kong-funded processing trade enterprise, September 2017 On the 14th, Taiping Customs Field Audit Section 3, together with an accounting firm, went to the company to conduct an audit. The data provided on the day of the audit was very different. After the audit, the client wanted to solve it through various relationships and contacted the village committee. , I have entrusted the customs broker to find some other ways, but failed to solve it. Due to the lack of professionals in the management of bonded goods within the customer, it is impossible to verify the actual differences in the accounts, or even to determine the specific amount of tax and fines, and can only wait for further information from the customs. From the company to the directors to the customs officers are very anxious.

【problem analysis】

When the client chatted with his peers, he learned that Donghua Supply Chain has professional consultants and took the initiative to contact our company to explain the situation. After the customer delayed more than three months of precious time, our company began to assist the company on December 27, 2017 to carry out the company’s customs factory inspection counseling business on September 14, 2017, and balance the actual account differences provided to the customs by the customer at that time According to the table calculation, the physical inventory of the factory is short of the data recorded in the processing trade manual. The new PC rubber particles are 179,683.31KG, the new TPE plastic particles are 29,822.40KG, and the PC/ABS rubber particles are 184,981.74KG, according to the processing trade manual. Based on the filing price, the total amount of tax and fine for the deficiency and violation is RMB3,643,065.82, of which RMB2,213,976.49 for tax compensation and RMB1,258,910.17 for fines. In accordance with the regulations of the customs certification enterprise standards, the customs fines accumulatively exceed 1 million yuan, and they will be directly downgraded to dishonest enterprises.

[Solution]

After the analysis and calculation of the original data provided by our company during the factory inspection of the customer, the statistical analysis of relevant data and the help provided by the relevant personnel of the customer company, we found that the main reason for the lack of bonded materials and parts caused by the difference between the actual accounts of the company is the customs During the on-site supervision, the company’s personnel took stock of bonded materials and parts were missed and the company handled the bonded goods without the permission of the customs.

Since then, our company has communicated with the customs many times. Because the company has a large number of missing disks and cannot provide very strong supporting materials, the company has other violations of customs supervision regulations in the management of bonded goods in the past, which combines various factors. The Customs will not accept the missing part of the enterprise. After that, our company combined relevant laws and regulations and the actual situation of customers, and after many rounds of communication with the customs, the customs finally calculated a new account difference balance sheet in an approved way, and then the customs evaluated the shortage of goods. We strive hard to obtain taxable unit prices of deficient goods that are more beneficial to enterprises in the price review process. According to the new accounting balance sheet, the customer needs to make up taxes and fines totaling RMB 2,348,273.42, of which, the tax amount is RMB 1,395,360.81 and the fine is RMB 952,912.61.

[Final Results]

After professional counseling provided by our company, the company’s account balance difference balance sheet was short and other violations before and after the comparison to save taxes and fines of RMB 1,294,792.40, including a reduction in tax payment of RMB 818,436.83 and a reduction of fines of RMB 476,355.57, which avoided the company. The downgrade has recovered the huge losses incurred by customers due to the downgrade of the enterprise.

The above cases also reveal the serious lack of management of bonded goods in many processing trade companies: 1. Leakage of bonded goods inventory, 2. Outgoing processing without filing, 3. Direct sale of bonded defective products, 4. Inaccurate data accounting . Donghua Supply Chain has 15 years of experience in customs consulting and management, and has cultivated a professional and efficient consultant team. It is unique in terms of processing trade manual management, bonded goods management, outsourced processing and deep processing carry-over management system construction. Easy to operate.

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17122701# Reduce fines to avoid