騙取出口退稅犯罪的手段及認定
發(fā)布時間：2019-08-05 14:54
【摘要】：出口退稅是基于出口免稅的前提,對出口產(chǎn)品中包含的已繳納的增值稅、消費稅,按照規(guī)定的退稅率計算后予以退還的一種稅收措施。騙取出口退稅犯罪是指以假報出口或者通過其他欺騙手段,騙取國家出口退稅款數(shù)額較大的行為。騙取出口退稅犯罪不一定以使用虛假的增值稅專用發(fā)票為前提,也不一定以假報出口為前提。
[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.
【作者單位】： 安徽省安慶師范學院 北京市人民檢察院
【分類號】：D917
本文編號：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.
【作者單位】： 安徽省安慶師范學院 北京市人民檢察院
【分類號】：D917
【相似文獻】
相關(guān)期刊論文 前1條
1 聶早早,張偉;騙取出口退稅犯罪的手段及認定[J];人民檢察;2004年08期
，本文編號：2523184
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