骗取出口退税罪

论骗取出口退税罪的司法认定与侦查对策

Analysis of Judicial Assent and Investigating Countermeasures of Defrauding of Tax Refund for Exports

论骗取出口退税罪的认定及其处理

On the Identification and Punishment of Crime of Obtaining Export Tax Drawback from the State

为惩治犯罪和正确适用法律，应明确骗取出口退税罪的构成要件，以正确认定与其他犯罪的区别。

To punish this crime and to correctly adopt the law , it is necessary to clarify the constructed elements of crime of obtaining export tax drawback from the state , and to identify the differences from other crimes .