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违法提供出口退税凭证罪
释义
违法提供出口退税凭证罪
Encyclopedia
法学
渎职罪
释
crime of illegally providing certification for tax rebate on exports
违法提供出口退税凭证罪
《中华人民共和国刑法》规定的渎职罪的一种,指海外、外汇管理等国家机关工作人员违反国家规定,在提供出口货物报关单、出口收汇核销单等出口退税凭证的工作中,徇私舞弊,致使国家利益遭受重大损失的行为。
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