犯节
犯节-
第二百一十二条犯本节第二百零一条至第二百零五条规定之罪，被判处罚金、没收财产的，在执行前，应当先由税务机关追缴税款和所骗取的出口退税款。
Article 212 Whoever commits the crime mentioned in Article 201 , 202 , 203 , 204 or 205 and is fined or sentenced to confiscation of property shall be so punished after the tax authorities have recovered the taxes evaded and the defrauded tax refund for exports .