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crime of falsely making out invoices
虚开发票罪
《中华人民共和国刑法》规定的危害税收征管罪的一种,指违反国家税收征管法规,虚开增值税专用发票、用于骗取出口退税、抵扣税款发票以外的其他发票,情节严重的行为。
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