骗取出口退税犯罪的手段及认定
发布时间：2019-08-05 14:54
【摘要】：出口退税是基于出口免税的前提,对出口产品中包含的已缴纳的增值税、消费税,按照规定的退税率计算后予以退还的一种税收措施。骗取出口退税犯罪是指以假报出口或者通过其他欺骗手段,骗取国家出口退税款数额较大的行为。骗取出口退税犯罪不一定以使用虚假的增值税专用发票为前提,也不一定以假报出口为前提。
[Abstract]:Export tax rebate is a kind of tax measure which is based on the premise of export tax exemption, and the value added tax and consumption tax included in export products are refunded according to the prescribed tax refund rate. The crime of defrauding export tax rebate refers to the behavior of defrauding a large amount of national export tax refund by falsely reporting export or by other deceitful means. The crime of defrauding export tax rebate is not necessarily based on the use of false VAT invoices, nor is it necessarily based on false export reports.
【作者单位】： 安徽省安庆师范学院 北京市人民检察院
【分类号】：D917
本文编号：2523184
[Abstract]:Export tax rebate is a kind of tax measure which is based on the premise of export tax exemption, and the value added tax and consumption tax included in export products are refunded according to the prescribed tax refund rate. The crime of defrauding export tax rebate refers to the behavior of defrauding a large amount of national export tax refund by falsely reporting export or by other deceitful means. The crime of defrauding export tax rebate is not necessarily based on the use of false VAT invoices, nor is it necessarily based on false export reports.
【作者单位】： 安徽省安庆师范学院 北京市人民检察院
【分类号】：D917
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1 聂早早,张伟;骗取出口退税犯罪的手段及认定[J];人民检察;2004年08期
，本文编号：2523184
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