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非法制造、出售非法制造的用于骗取出口退税、抵扣税款发票罪
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非法制造、出售非法制造的用于骗取出口退税、抵扣税款发票罪
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法学
走私罪
释
crime of forging or making without authorization any other invoices for defrauding a tax refund for exports or to offset tax money
非法制造、出售非法制造的用于骗取出口退税、抵扣税款发票罪
《中华人民共和国刑法》规定的危害税收征管罪的一种,指违反国家发票管理法规,伪造、擅自制造或者出售伪造、擅自制造的可以用于骗取出口退税、抵扣税款的其他发票的行为。
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