论骗取出口退税行为的刑法适用及处罚  

On the Application of Criminal Law and Punishment of Defrauding Export Tax Rebates

作　　者：陈建清[1] 

机构地区：[1]华南理工大学法学院,广东广州510006

出　　处：《暨南学报（哲学社会科学版）》2016年第11期123-128,共6页Jinan Journal(Philosophy and Social Sciences)

摘　　要：纳税人缴纳税款后,采取假报出口或者其他欺骗手段,骗取所缴纳的税款的,符合逃税罪的犯罪构成;骗取税款超过所缴纳的税款部分的,具有数罪和一罪的双重特征,但数罪特征更为明显,因此实行数罪并罚更为合理。If a taxpayer adopts the deceptive means to obtain a tax refund,his behavior will conform to the constitution of the crime of tax evasion. If he cheated more than the part of the tax paid by the tax,his behavior has double characteristics of several crimes and a crime. Because the characteristic of several crimes is more obvious,the combined punishment for several crimes is more reasonable.

关 键 词：骗取出口退税罪 逃税罪 税后骗税 纯粹骗税 数罪并罚 

分 类 号：D9[政治法律—法学]