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1、联合利华的灰色地带（Unilever'sgrayzone）AnunavoidablerealityisthatsomemultinationalcompaniesinChina"wheninRome"name,toavoidregulationbyimmaturemarketorpolicyloopholes,soastoobtainexcessprofitsFollowingthe2003FujiXeroxsmugglingscandal,anotherwell-knownmultinationalcompan
2、ywasinvolvedinsmugglinginchina.OnthemorningofOctober29,2009,acaseofsmugglingordinarygoodsandarticleswasheldatthefirstintermediatepeople'sCourtofShanghai.Sittinginthedock,itisUnilever(China)CompanyLimited(hereinafterreferredtoas"Unileverpurchasingdepartmentpur
3、chasingdepartment")andtheDepartmentofchemicalpurchasingassistantmanagerFanJun,Paulxinje(Shanghai)InternationalTradeCo.,Ltd.(hereinafterreferredtoas"Paulxinje")andtheagentofcompanymanagerZhangHao.PaulisanAustralianPioneerTradingCompany,isaproxyimporterofunilev
4、er.ProsecutorssaidUnileverpurchasingandholdingxinjeinadailychemicalrawmaterialimportprocess,deliberatelyusingothername,inordertoachievethepurposeofpayinglesstax,6yearsaccumulatedarrearsamountedto3million170thousandyuan.Unilever'sannualpurchasestensofbillionyu
5、an,whyin6years,butthreemillionyuanoftaxevasion?Manypeoplebelievethattherootcausesofthesmugglingmovemaybetheexcessivepressureonpurchasingmanagers'costassessmentandtheviciouspricewarbetweentradingcompanies"."Typical"Thesmugglingcasehappenedintheearly2008,Paulon
6、aNobukatsudailychemicalrawmaterialimportdeclaration,thecustomsofShanghaiwasfoundusingthewrongHScode-thisistheinternationalbusinessandtradeclassificationandcodeoftheexistingsystem,inChinaisastandardinthefieldofforeigntrademandatory.Inshort,theHScodesfordiffere
7、ntproductsaredifferent,sothecorrespondingtariffratesaredifferent.AccordingtoShanghaicustoms,PaulpioneerHScodeerror,referstoitas"woolalcohol"inachemicalrawmaterialimport,reportingnameis"cholesterol".Althoughthechemicalcompositionofthetwoisverysimilar,thetariff
8、rateoftheformeris27%,whilethelatterisonlyusedinthewrongHScodeof5.5%.,whichledtoalowerpartofthetariffwhenUnileverimportedtherawmaterial.AccordingtotheAnglo-DutchCompanyUnilever,lanolinisan
