There are too many ways to launder money!
I won't explain it in detail, just copy it.
Money laundering means that criminals transfer illegal funds through a series of financial accounts in order to cover up the source of funds, the owner's identity or the ultimate purpose of fund use. Illegal funds that need to be "laundered" may usually be related to terrorism, drug trafficking or organized crime.
Money laundering is literally translated from the English word "money-washing", and the language expression of its image records the origin of the word: at the beginning of the 20th century, the financial director of an organized criminal gang headed by Ali Capone in Chicago, USA, bought an automatic washing machine to wash clothes for customers, and then declared it to the tax authorities by mixing the laundry with the proceeds of crime, so that the illegal income and assets were covered with a legal coat.
The English-Chinese Dictionary of Securities Investment by the Commercial Press explains: money laundering. Move it. Put illegal funds into legal business processes or bank accounts, cover up their original sources and legalize them.
Money laundering in the modern sense refers to the act of concealing and concealing the source and nature of funds by various means through financial institutions, so as to legalize them in form.
The subject of money laundering crime is financial institutions or individuals, and there are five kinds of behaviors:
(a) to provide funds account;
(2) Assisting in converting property into cash or financial instruments;
(three) to assist the transfer of funds through transfer or other settlement methods;
(four) to assist the remittance of funds abroad;
(5) Concealing or concealing the illegal proceeds of crime and their sources and nature by other means. "
Edit the main means of money laundering in this paragraph.
1. Antique trading-
You bought 40 Ming Dynasty vases at $5,000 each. You put them all up for auction and store them in 12 auction houses, preferably 12 different cities. When a vase is auctioned, you either sell it to the highest bidder or send your closest uncle to the auction house to buy it back.
People usually pay everything you buy by check, so when your uncle pays $5,500 in cash (that is, the auction price of $5,000 plus the handling fee charged to the buyer 10%) to the auction house for one of the vases, they will give you a check of $4,500, that is, the auction price minus the handling fee charged to the seller 10%.
These expenses can be completely written off as money laundering expenses. Fortunately, you can auction this vase again. Of course, the premise of doing this business is that you have some aristocratic temperament.
2. Life insurance transactions-
Insurance money laundering mainly focuses on life insurance, especially group life insurance. Through long-term insurance and short-term insurance, wholesale insurance, personal insurance and other abnormal insurance and surrender methods, the purpose of transferring collective and state public funds to the unit's "small treasury", turning them into personal private funds or evading taxes is achieved.
When taking out insurance, don't forget the names of "seeking benefits for employees" and "reasonable tax avoidance"-turning part of it into personal income through normal financial channels, or directly distributing funds that need to pay high personal income tax, and turning public into private or tax evasion by taking out life insurance for its employees and then surrendering them.
However, some insurance companies still actively promote this kind of "insurance policy" when they know that the insurance purpose is not pure, and some salesmen even use it as bait to make suggestions for their business objects and actively provide convenience for "money laundering". They brought in more business and took more expenses; However, the insurance company that "talks about heroes by scale" has completed the task index in a short time, and can also deduct a handling fee from the "surrender premium". Therefore, insurance "money laundering" is more like an ugly multilateral transaction.
3. Overseas investment-
The classic practice is: when importing, exaggerate the prices of imported equipment and raw materials, pay them to foreign suppliers in the form of high commissions and discounts, then take kickbacks from them, divide the illegal income and leave the illegal income abroad; When exporting, the price of export commodities is greatly lowered, or the invoice amount is much lower than the actual transaction amount, and the foreign importer will deposit the difference in payment into the exporter external account. If you are brave enough, you can consider setting up a personal account directly in an overseas bank.
In this way, it is not surprising that some overseas branches of state-owned enterprises have evolved into professional money laundering centers. In addition, we might as well run a leather bag company to launder money through agents or children and relatives who emigrated overseas. If the competent department sends someone to investigate, it will get some painful reasons for the loss. The following consequences are even more legendary: the heads of some so-called loss-making companies and their relatives became rich within a few years and became happy American "investment immigrants"; At the same time, these China companies illegally hold foreign exchange in overseas accounts, far exceeding the amount held by the State Administration of Foreign Exchange. It should be pointed out that the protagonists in this process are precisely those government officials.
4. Underground money houses-
People still remember the case of Xu Shantou underground money house in 2002. Xu's main "assets" are more than 20 accounts opened in many banks in the name of more than 20 shell companies such as Xinxing Hongzhan Agricultural and Sideline Products Firm in Jinyuan District, Shantou City. In an office with ordinary facilities, Xu's daily business is to falsify financial statements and falsely report turnover and profits, but he has been paying various taxes and insurance and has no business activities and income. Due to the huge amount of money in the bank, it may be necessary to change accounts frequently. Every few new accounts, he gradually transferred funds from the old account to the new account.
At present, underground money houses in Guangdong, Fujian and Zhejiang are generally integrated with change shops in Hong Kong, and they are delivered in RMB at home and in foreign exchange abroad. There is no physical process of capital flight. Underground banks often borrow money from each other to form a linkage system.
There are two "advantages" in using underground money houses to launder money. First, the cost is very low. Take the Hong Kong dollar as an example. If the exchange rate of banks is 1.08, then the exchange rate of underground banks is basically only 1. 10. Second, when going abroad, black money can often flow back in the form of gifts from relatives and friends.
Every year, Chinese mainland underground banks "launder" at least 200 billion yuan of black money, equivalent to 2% of GDP.
5. Various casinos-
Lan Fu, the former vice mayor, was caught in the Yuan Hua case. When asked about Lan Fu's unknown property and his illegal gambling abroad, he boasted that in a few years, he earned as much as $650,000 plus HK$ 330,000 through gambling. Lan Fu's lies were exposed by some people who had been to this case and gambled with him, because Lan Fu almost failed every time he gambled.
If he is a master, he enters the arena with 6.5438+million chips, loses 6.5438+million chips and leaves the arena, asking the casino to credit the remaining 9 million into his account. He set up obstacles for possible tracing in the future. Therefore, people only notice that these people are losing money, but compared with the large amount of losses in the standard money laundering model, the risk of casino money laundering is often considered acceptable.
In fact, casinos are the most traditional money laundering places. In the early days, the drug trade in the mafia was mostly cash, and the money was generally stained with white powder. Once caught by the police, it is difficult to get away with it. Mafia members will take cash to the casino and exchange it for chips. Once they lose almost 30% of their money, they will change the remaining chips into cash, which will naturally turn the stolen money into "clean" income. In today's world economic downturn, gamblers from Asia are the only growing customer base. Compared with real-life casinos, online casinos have become a safe haven for money laundering. Most of gambling sites's headquarters are located in the Caribbean, which is called a "tax haven". Many websites are not regulated by government departments at all, nor do they follow the rules of international casinos. They don't even ask customers for identity information. Many criminal groups usually gamble symbolically once or twice after putting money into these accounts opened in gambling sites, and then immediately notify the website "I don't want to play any more" and ask the website to write a check in the name of the website to return the money in their accounts. In this way, the huge amount of "black money" can easily be "washed away"! According to preliminary estimates, the amount of "black money" laundered through hundreds of gambling sites is about 600 billion to 654.38+0.5 trillion US dollars every year.
6. Securities money laundering-
June 65438+February 65438+June 2002, Yufeng International, Fuchang International and Jinhe International were ordered to suspend trading in Hong Kong for money laundering. Most of these three companies hold shares by mutual assistance, and there are few minority shareholders outside the circle. Such companies are called "dry" in the Hong Kong market, and the companies called "dry" are often regarded as "best partners" of money laundering by some international organizations.
Simply put, money laundering only refers to "the process of hiding, disguising or investing illegal income through legal activities or construction".
In a narrow sense, money laundering refers to the process of legalizing the proceeds of crime by various means to cover up its true source and existence. These criminal activities mainly include drug trafficking, smuggling, fraud, corruption, bribery and tax evasion.
In addition to money laundering in a narrow sense, money laundering in a broad sense also includes: 1) black money that launders legal funds for illegal purposes, that is, laundering money, such as smuggling through money laundering by using bank loans. 2) Wash a legal fund into another seemingly legal fund to achieve the purpose of embezzlement, that is, wash money, such as transferring state-owned assets to personal accounts through money laundering. 3) Avoid supervision by laundering legal income, such as foreign-funded enterprises.
Transfer legitimate income abroad through money laundering.
Money laundering refers to the process of transforming illegal gains into "legal property" through financial or other institutions, which has become a very key link for the survival and development of criminal groups. On the one hand, through money laundering, organized crime covers up the traces of its criminal activities and can "properly enjoy" the proceeds of crime; On the other hand, money laundering provides funds for criminal groups to intervene in legitimate enterprises, enabling them to "legally cover up illegality" and constantly expand their criminal power.
The object of money laundering is black money, including the income generated by crimes such as drug trafficking, smuggling, arms trafficking, fraud, theft, robbery, corruption and tax evasion. Money laundering is usually divided into three steps: (1) deposit, that is, deposit illegally obtained cash in the bank; (2) Through a series of complicated transactions, such as bank transfer, cash and securities transactions, transnational fund transfer, etc. Cover up the real source of funds and legalize it; (3) Return funds to criminals in a legal form. In addition, there are many other ways of money laundering, such as buying real estate, jewelry, antiques and so on. And then convert them into cash or other financial assets.
In recent years, a new money laundering activity, namely corruption, has emerged. On a global scale, money laundering activities of public officials are becoming more and more frequent. Through various channels, they put the black money of corruption and bribery on the cloak of legitimate income. After that, you can not only openly squander and enjoy these illegal gains, but also use them for investment and appreciation, which has exceeded the traditional money laundering. This new phenomenon of money laundering is becoming more and more serious in China.
There are several ways of money laundering with "China characteristics": first, making money first and then laundering money, that is, a large number of public officials resign to run a company or stock market in Shanghai after taking bribes, and explain his abnormal wealth with a new identity; The second is to make money while laundering money, that is, to engage in "one family, two systems" and use their own power to make money on the stage, and relatives use their "going to sea" status to cover up the source of black money; Third, to make money by money laundering, that is, government officials or CEOs of state-owned enterprises set up private enterprises and agency enterprises (enterprises are ostensibly owned by others, but their power is in their own hands), which can not only transfer black money to the accounts of these enterprises through economic exchanges, but also make another sum through normal tax payment operations.
The other is transnational money laundering, that is, taking advantage of the increasingly close contact between domestic and foreign markets, trying to transfer black money out, or collecting illegal funds abroad and laundering money. Although the international money laundering activities of domestic corrupt elements have not yet formed a scale, they have occupied an increasing proportion in international money laundering. Some leading cadres began to lay a foundation abroad and get their children and funds out. Nowadays, there is a kind of "study abroad aristocrat" among the international students in China. Most of them are not the children of "big money" in China, but when they first arrived overseas, they had a lot of money in their bank deposit accounts. When the middle class in developed countries still want to buy houses by stages, these international students have already bought houses in local rich areas, paying hundreds of thousands or even millions at a time.
Transfer illegal income. Such as funds obtained from corruption, bribery and rent-seeking, embezzled state-owned assets, and huge wealth obtained from smuggling, bootlegging, fraud and tax evasion, so as to turn public into private. As China is in the period of system transition, the incentive, restraint and internal supervision mechanisms of state-owned and collective enterprises are not perfect, domestic parent companies transfer their assets and profits to overseas subsidiaries or overseas investors in various ways, so that a few people can gain greater control over overseas public assets, or directly turn public assets into private assets.
There are three main ways of money laundering: the first way is to sign contracts with overseas countries for remittance, and at this time, domestic and foreign countries usually cooperate with each other to make fake documents; The second is to remit money through underground banks; The third is to diversify investment. At present, most of the black money smuggled and accumulated in Chaoshan area is laundered through underground banks. "There are two reasons. The first is that the cost of money laundering through underground banks is very low. Take the Hong Kong dollar as an example. If the exchange rate of banks is 0.8, then the exchange rate of underground banks is basically only 1. 10. The second is that there are many overseas Chinese in Chaoshan area, and when black money goes abroad, it often returns in the form of gifts from relatives and friends. "
In fact, it has become an open secret that underground money houses launder money for smuggling criminals, not only in Chaoshan area, but also in Fujian and Zhejiang areas. Relevant materials show that in the smuggling case of Yuan Hua in Xiamen, Lai Changxing's income flowed abroad through underground banks. From 1996 to 1998, Yuan Hua's smuggling income of1200 million yuan was remitted to an underground bank in Guangzhou by Chief Financial Officer Zhuang Jianqun under the pseudonym of "Yellow River", and then the "Yellow River" informed Hong Kong partners to pay foreign exchange to the original Chinese institutions in Hong Kong. It is estimated that China launders up to 200 billion yuan through underground banks every year.
The gangster term of "money laundering" is "beating": when a domestic "customer" wants to convert a large amount of RMB cash or money orders into Hong Kong dollars or US dollars for withdrawal in Hong Kong, he will directly hand them over to an underground bank or deposit them in its designated account, and the underground bank will calculate the amount of Hong Kong dollars or US dollars to be paid according to the black market price of foreign exchange on that day and notify its Hong Kong partner, who will pay foreign exchange from the Hong Kong bank account to the account designated by the customer. or vice versa, Dallas to the auditorium
When the domestic income of RMB greatly exceeds the expenditure, underground banks will exchange foreign exchange for Hong Kong partners through "professional households". The foreign exchange sources of these "professional households" are mainly obtained by defrauding import contracts and customs declarations. However, this technology has obviously fallen behind. Nowadays, underground banks in Chaoshan generally have their own companies, and they can make ends meet by repeatedly knocking business with overseas companies. A batch of watches have been transferred 27 times between Shantou and Hong Kong, and the watch of 10000 has become a watch of 270000.
Where there is demand, there is a market. A few years ago, Shantou underground bank "cooperated with tax cheaters" is an obvious example. Underground banks have developed rapidly in the crazy process of tax fraud. In the process of laundering money for tax fraudsters one after another, the salesmen of a bank even spread all over Chaoshan towns.
Huang, the first tax cheater sentenced to death in Shantou, personally described his "making money" process of defrauding export tax rebates: "I first set up Daxing Company to obtain import and export rights, and then set up eight suppliers to falsely issue VAT invoices. I also found a person named Xu to buy the customs declaration form, and then asked Chen Qincheng, a fellow villager living in Hong Kong, to remit it. Finally, I paid part of the tax to the tax authorities in advance and obtained a' special tax bill'. After that, I can get the export tax rebate. After getting the tax refund, I will buy cash through the underground bank and pay it to Chen Qincheng for the next' export collection' to start another cycle. " In this way, Huang defrauded the export tax rebate of 2 1 10,000 yuan within one year.
It is understood that there are more than 100 criminal gangs engaged in defrauding export tax rebates in Chaoyang and Puning. In June 2000 alone, 32.3 billion yuan of VAT invoices were falsely issued, and nearly 4.2 billion yuan was suspected of tax fraud. You can imagine how much the underground bank has helped.
According to the information of a major money laundering case uncovered by the Hong Kong Independent Commission Against Corruption, the money laundering syndicate tried to bribe a senior manager of its bank, Baosheng Bank, Tsim Sha Tsui Branch, to prevent the transfer amount in the bank from being regulated by Hong Kong laws, and asked him to handle all the money in the form of general transfer rather than remittance. With the help of the manager, these "black money" were transferred to different bank accounts, and then remitted to relevant bank accounts in Hong Kong and overseas respectively.
After discovering that someone inside the bank was suspected of corruption, China Banking Group, which belongs to Baosheng Bank, took the initiative to report to ICAC. In the investigation, ICAC found that Lai Changxing, the principal offender of the Yuan Hua smuggling case, was one of its main customers. In addition, some Hong Kong businessmen who invest in the Mainland also use this criminal group to "launder money" and realize capital flight. It is reported that this group has been operating for at least five years, and its daily cash exchange with Guangdong and Fujian is as high as 50 million yuan.
But obviously, this is just the tip of the iceberg. It is estimated that at least 200 billion RMB is laundered through underground banks every year in China, of which 70 billion RMB comes from smuggling income, more than 30 billion RMB comes from official corruption income, and the rest comes from legal income. To put it bluntly, foreign-funded enterprises transfer their legitimate income overseas through underground banks to avoid state supervision and taxation.
According to the internationally accepted calculation method, the amount of capital flight is the difference between China's trade surplus plus net capital inflow and the increase of China's total foreign exchange reserves. It is reported that this kind of "error" in China's balance of payments statistics is as high as120 billion US dollars every year, which has accumulated for many years, and the amount exceeds100 billion. Some economists estimate that "mistakes and omissions" are only part of government statistics, and more capital outflows are not recorded, so this figure may be even more alarming.
The word "money laundering" originated at the beginning of this century. The owner of a hotel in San Francisco found that dirty coins often dirty the beautiful gloves of customers, so he put the coins circulating in the hotel into detergent to clean them. This is the original money laundering.
Money laundering crime can coexist with most crimes, and it is the downstream crime of these crimes. From the judicial point of view, money laundering has become a "criminal barrier", which not only hinders judicial activities, but also encourages criminals to be fearless and urges them to commit crimes continuously. From the perspective of financial management order, money laundering activities often use legal financial networks to launder a large amount of money, which not only violates the financial management order, but also seriously undermines the rules of fair competition and free competition among market economic entities, thus bringing certain negative effects to the normal and stable economic order.
Money laundering usually aims at hiding the source of assets. A typical transaction is divided into three processes: first, it is recorded, that is, illegal funds are invested in financial institutions through deposits, wire transfers or other means; Second, separate accounts, that is, separate the money obtained from criminal activities from its sources through multi-level and complicated transfer transactions; Third, integration, using legal transfer transactions as a cover to cover up illegal funds. Through these processes, criminals can transfer and integrate illegal gains into funds with legal sources.
Money laundering has caused extremely serious economic, security and social consequences. Money laundering provides impetus for the activities and development of drug traffickers, terrorists, illegal arms dealers, corrupt government officials and other criminals. Due to the rapid development of science and technology and the globalization of financial services, money laundering is becoming more and more international, and financial problems related to criminal activities are becoming more and more complicated.
According to the statistics of the International Monetary Fund, the annual amount of illegal money laundering in the world accounts for about 2% to 5% of the global GDP, ranging from 600 billion to 654.38+0.8 trillion US dollars, and the annual amount is increasing by 65.438+000 billion US dollars. Especially in the current situation of economic globalization and internationalization of capital flows, money laundering is extremely harmful to the security of the international financial system and international political and economic order.
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