虚开用于骗取出口退税、抵扣税款发票罪认定的有关问题

On the Cognizance of the Crime of Making False Invoices for Obtaining Refund of Drawback and Compensation Tax in Export

“金税工程”全国联网以后,虚开增值税专用发票犯罪得以有效控制,虚开用于骗取出口退税、抵扣税款的其他发票犯罪却迅速蔓延开来。司法实践中,认定虚开用于骗取出口退税、抵扣税款发票犯罪的事实,必须注意三个方面的问题:首先应当界定出口退税、抵扣税款的其他发票的范围;其次认定是否存在虚开行为;第三,正确认定虚开用于骗取出口退税、抵扣税款发票犯罪的后果。

With the national connection of ＂tax project＂ network, crimes of making false specialized value-added-tax receipts have been brought under control, but the crime of making false invoices for obtaining refund of drawback and compensation tax in export is mushrooming. In judicial practices, three things should be taken into consideration： first, the bound of other invoices related to the refund of drawback and compensation tax should be clear; second, whether such a crime has really been committed; third, the consequence of the crime should be properly determined.