骗取出口退税犯罪立法问题评析——以《刑法》第204条第二款存废为中心  

On Legislation for Frauds of Tax Drawback in Export

作　　者：王佩芬[1,2] 

机构地区：[1]上海社会科学院法学研究所 [2]华东政法大学

出　　处：《海关与经贸研究》2015年第4期50-60,共11页Journal of Customs and Trade

摘　　要：《刑法》第204条第二款规定,缴纳税款后又骗取出口退税且骗税额超过所纳税额的行为,同时构成骗取出口退税罪与逃税罪两罪。本文结合实际判例,对骗取出口退税犯罪行为的性质进行了法理评析,对该类犯罪行为进行了类型学分析,并对该罪的立法演变过程进行了发生学分析,认为该款规定是立法上将已缴纳部分税款的量刑情节混淆为定罪情节而导致的立法错误,应当予以删除。Paragraph 2, Article 204 of the Criminal Law provides that the commitment of frauds in tax drawback in export with the tax amount involved exceeding that of duties paid constitutes both the crime of tax drawback frauds in export and that of tax evasion. Based on the real cases, the article analy- zes the nature of the fraudulent activities of tax drawback in export according to legal principles, con- ducts typological analyses of these criminal activities, and discusses the evolution of the legislation on these crimes from the perspective of phylogeny. Finally the article puts forward that this provision confu- ses the factor for measurement of penalty with that for conviction and it is a legislative mistake and should be deleted.

关 键 词：骗取出口退税 偷逃税款 定罪情节 量刑情节 虚开增值税专用发票 

分 类 号：D924.3[政治法律—刑法学]