论骗取出口退税罪的认定及其处理

On the Identification and Punishment of Crime of Obtaining Export Tax Drawback from the State

骗取出口退税犯罪是伴随着我国出口退税制度的建立而产生的一种涉税犯罪。为惩治犯罪和正确适用法律,应明确骗取出口退税罪的构成要件,以正确认定与其他犯罪的区别。

Crime of obtaining export tax drawback from the stale is a kind of crime that spreads with the establishment of the system of drawback in China. To punish this crime and to correctly adopt the law, it is necessary to clarify the constructed elements of crime of obtaining export tax drawback from the state, and to identify the differences from other crimes.