Defrauding Export Tax Rebate Crime

The crime of defrauding tax refund for exports is one kind of crime of jeopardizing administration of tax collection.Accurately limiting and analyzing this crime is very important to prevent the crimes of tax.This article first analyzes our country's system of refunding taxes on exported goods,the legislative evolution of the crime of defrauding tax refund for exports and the reason,the harm and the characteristic of the crime of defrauding tax refund for exports.Next analyzes the concept and the constitutive elements of the crime of defrauding tax refund for exports,to understand the basic theory about the crime of defrauding tax refund for exports.Once more discusses the completion and the attempt of the crime of defrauding tax refund for exports,and the discrimination between this crime and other crime.Finally researches the two special articles of the crime of defrauding tax refund for exports.The concrete content is as follows:The first chapter is the outline of the crime of defrauding tax refund for exports.This chapter altogether includes three.The first section elaborates our country's system of refunding taxes on exported goods,with the explanation of the concept,the basic system and the main routine of refunding taxes on exported goods.The second section summarizes the first appearance in criminal legislation,the legislative dispute and the presented stipulation about the crime of defrauding tax refund for exports, in order to induce the legislative evolution about it.The third section mainly analyses the reason,the harm and the characteristic of the crime of defrauding tax refund for exports.The second chapter narrates the concept and the constitutive elements of the crime of defrauding tax refund for exports.This chapter altogether includes five.The first section defines the crime of defrauding tax refund for exports,through analyzing the difference between the tax reimbursement and the tax refund for exports.The second section analyzes the object of the crime of defrauding tax refund for exports.The third section narrates the objective elements of the crime of defrauding tax refund for exports.The fourth section narrates the subject of the crime of defrauding tax refund for exports.The fifth section analyzes the subjective elements of the crime of defrauding tax refund for exports.The third chapter analyzes the special shape of the crime of defrauding tax refund for exports.This chapter altogether includes two.The first section narrates the completion and the attempt of the crime of defrauding tax refund for exports.The second section first analyzes the relation about the crime of defrauding tax refund for exports and the crime of smuggling. Next analyzes the relation about the crime of defrauding tax refund for exports sand and the crime of fraud.The fourth chapter analyzes the special articles of the crime of defrauding tax refund for exports.This chapter altogether includes two. The first analyzes the 204th 2nd article in the criminal law,to make clear that there are many differences between the crime of defrauding tax refund for exports and the crime of tax evasion.The second section analyzes the 205th 2nd article in the criminal law,to make clear that there has discrimination in the crime of defrauding tax refund for exports and the crime of falsely making out special invoices for value-added tax or any other invoices to defraud a tax refund for exports or the said invoices for another.