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(724, 'Knowingly import goods tax code is wrong but because we wanted to continue to enjoy low tax rates come unexpectedly and quot rectifying the mistake quot Yesterday the world renowned multinational companies PepsiCo China Company hereinafter referred to pepsi Coke Was accused of smuggling ordinary goods in Guangzhou City Intermediate People 39 s Court hearing The case was brought together with the proceedings as well as the company 39 s two executive br br 37 year old defendant Huangxu Yi was originally a Pepsi a procurement officer and another defendant Lam Dong is a former purchasing director of Pepsi cola It is identified in April 2005 Huang Xuyi in the audit report to the Customs import Pepsi cola fruit extract B should be submitted materials we found that the U S supplier of commercial invoices cola nut extract B corresponding to the commodity code is quot 1302 quot beginning with the Pepsi Cola had to declare a quot 3302 quot at the beginning of the code does not match the encoding rate of 15 tariff Huang Xuyi that access to the Customs Tariff and then confirm that the company has been in use the commodity code is wrong correct commodity code should be to quot 1302 quot at the beginning of the coding the encoding rate of 20 tariff br br Since then Huang Xuyi to purchase when he was head of Pepsi 39 s Forest East report the situation Subsequently Lin Dong in turn any situation to Pepsi when Purchasing Manager Wang Mouqiang handled separately to report Wang Mouqiang decided to continue using the original product code False reports to cover up the fact of smuggling evading Customs control the proposed Lin Dong Huang Xuyi Contact U S suppliers of goods allowed to delete the invoice coding By Wang Moujiang consent Lindong An exclusive Pepsi Purchasing Clerk Hwang supplier to the United States mail contact to delete the invoice number Supplier invoice after the addition of quot 3302 quot at the beginning of the commodity code br br By the statistics from April 2005 to September 2007 total imports of Pepsi cola nut extract B one million tons evaded tax payable for the 1 11 million yuan Prosecutors believe that Pepsi and Huangxu Yi Lin Dong evade Customs supervision general cargo smuggling immigrants tax evasion tax payable constitute the crime of smuggling ordinary goods br br Excuse 1 Error code has been in use for many years br Court yesterday the two sides focus of debate over whether the crime Pepsi and staff had heated discussions Public Prosecution pointed out that the discovered error code when the Pepsi Cola continued use it should explain to the customs authorities in a timely manner or customs in a timely manner please make a test to confirm But Pepsi employees did not do so but in the higher level of inspired change the code to avoid tax penalties But defense lawyers that the company is entrusted to the customs declaration company tax returns and 16 years have followed the same code the Department has never pointed out the error br br Defense 2 Gave its companies pay more tax 1 78 million Bo br Pepsi 39 s lawyer also pointed out that the incident was personal will of the employees not the will of the company units companies do not intentionally smuggling Not collectively decided nor is it authorized other persons consent In addition due to quot 3302 quot at the beginning of the coding rate is decreasing year by year so the use of the product code from 1997 to 2003 Pepsi has more than paid to the Customs 178 million significantly more than pay less taxes later Therefore a comprehensive historical look at corporate behavior the behavior is not harmful br br Excuse 3 Tariffs will not be smuggled 1 110 000 yuan br br Trial the defense lawyer said excitedly to quot 3302 quot at the beginning of the code is to declare imported goods in the company when reviewed by the customs authorities adopted quot We have 10 years of imported goods are encoded we say beginning in the smuggling of it quot Defense counsel the customs department to determine any time period selected Pepsi with tax evasion is quot arbitrary enforcement quot quot Pepsi has always been law Guangzhou over the past 10 years to pay 2 7 billion tax Guangzhou City Guangdong Province and has been awarded as outstanding tax unit Never a mere 1 11 million yuan to the tariff of smuggling the company does not have a motive quot ')

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