Suspicious Money Laundering Behavioral Patterns In Processing Trade

With serious punishment taken to combat the traditional money laundering account-based money laundering, it has been an important means to use the international trading system to launder the proceeds of criminal activity, and trade-based money laundering has increasingly been a new manner of money laundering and terrorist financing. Due to the disadvantage and deficiency of the international trading system as well as inadequate laws and regulations, it is greatly easy for criminals to evade the punishment taken by the institutes of anti-money laundering. Nowadays, the system is gradually used by criminal to launder their illegal money. As a main mode of trade in our country, the volume of improvement trade accounts for nearly fifty percentage of the whole international trade. Moreover, the improvement trade has a complex process, variety forms, which can easily disguise criminal activities. And then according to the certain mode of improvement trade, combined with general theory of trade-based money laundering, the research analyses activity of improvement trade-based money laundering comprehensively and deeply.First of all, the research defines what the improvement trade-based money laundering manners are according to the basic theory of TBML, and finds what the main patterns of improvement trade-based money laundering are. Then comprehensively analyzing suspicious behavioral characteristics based on above. First, nowadays smuggle through the improvement trade is a successful vehicle for money laundering, and it is also an emerging character. Second, a series of priority tax policies, such as free tax, attract many criminals to adopt this means to transfer their illegal proceeds. Third, it is a means to use letters of credit (L/Cs) fraud. In a word, the characteristics of improvement trade, such as many procedures long process etc., makes launder the proceeds of criminal activity more complex and more concealment. Improvement trade-based money laundering itself is a dynamic process. Our most important contribution lies in analyzing the suspicious pricing behavior under the condition of improvement trade. Because of referring to many institutes and groups, the whole condition forms a network. And the capital can be transferred between any two groups that they collude with each other. There are so many participants that they make their relationships much more complex. Criminals can control the relevant price variable to transfer a lot of capital, and meanwhile they also transfer the sum of tax evasion. The paper comprehensively analyses the pricing pattern under the condition of improvement trade. Through analysis of the processing trade of differential pricing strategy for each to comparative suspected money laundering and pricing strategy in the scale of tax evasion and dubious price operating variables. Finally, the result of the research was justified by analyzing classic case.