缴纳税款后又骗取出口退税行为的性质之辨  

Recognization of the Character Cheating Export Tax Refund of Behavior after Paying Tax Payment

作　　者：吕晓伟[1] 

机构地区：[1]宝鸡文理学院政法系,陕西宝鸡721007

出　　处：《税务与经济》2007年第4期93-96,共4页Taxation and Economy

摘　　要：缴纳税款后又骗取出口退税行为应当定性为骗取出口退税行为。学界对此行为性质产生争议的根本原因在于我国刑法第204条第2款的规定立法本意有误;违背犯罪构成理论,混淆了偷税罪与骗取出口退税罪的界限;违背罪刑相适应原则;违背禁止分割评价的定罪原则;违背罪数理论;是立法随意的表现。本款规定既不科学也不合理,应予删除。Pay tax payment cheat export tax refund of behavior the day after tomorrow ought to determine the nature of to cheating export tax refund of behavior. Bring about the root cause producing dispute to this behavior character depending on our country corporal punishment the 204th 2nd section regulation legislation original idea has a mistake. Go against the boundary having committed a crime composing theory, having mixed up crime of tax evasion and having cheated export tax refund of crime. Go against punishment commensurate with the crime principle. Go against be convicted forbidding carving up valuation principle. Go against crime number theory. Be legislation free rein behavior. Regulation deletes capital now that science should not be given neither rationally.

关 键 词：骗取出口退税罪 偷税罪 禁止分割评价 

分 类 号：F810.424[经济管理—财政学]