作　　者： ;

机构地区： 中国石油大学华东人文社会科学学院

出　　处： 《合肥师范学院学报》 2010年第2期72-75,78,共5页

摘　　要： 非法出售用于骗取出口退税、抵扣税款发票罪涉及到几方面的争议问题。本罪的犯罪对象包括可用于骗取出口退税、抵扣税款的空白发票和已经作废、过期的真实发票;本罪犯罪主体的类型包括单位犯罪与自然人犯罪,两者之间应作出区分;本罪主观方面不存在间接故意;税务机关工作人员实施非法出售用于骗取出口退税、抵扣税款发票行为时应就具体情况确定罪名;本罪犯罪数额的确定标准仍有待完善。 Illegal sales of invoices used in export-tax rebate cheat and tax deduction involves several controversial issues. The crime refers to the blank invoice, and invalid and expired definite invoice used to cheat export-tax rebate and tax deduction. The types of the main body of this crime include unit crimes, and crimes by a natural person. These two types of main body should be differentiated. There is no indirect intention in subjective aspect of this crime. If the staff members with tax departments commit selling illegally invoices used to cheat export-tax rebate and tax deduction, they should be charged with specific crimes. The standard for criminal amount of the crime is yet to be worked out.

关 键 词： 发票 犯罪对象 犯罪主体 直接故意 犯罪数额

领　　域： [政治法律] [政治法律]