骗取出口退税犯罪案件的新手段及侦查对策

出口退税作为一项国际惯例,在鼓励出口等方面发挥着重要作用,但由于骗取出口退税犯罪的存在,使得这项政策的效用打了折扣;针对出口退税的流程和在这个过程所需要的凭证,骗取出口退税的手段也层出不穷;我们应该针对犯罪手段提出相应的侦查对策。

New measures in cheating export tax drawback case and its spying countermeasures

Refunding in the export tariffs, as an international practice, plays an important role in encouraging fields such as exporting. But the deceit in obtaining refunding from export tariffs brings a negative effect to this policy. Since the criminals are quite familiar with the fundamental process and the necessary voucher in obtaining refunding, and they usually provide faked statistics about the export, let alone some other defrauding ways, we should not only become familiar with the characteristics of this kind of crime, hut appropriately take corresponding detective measures.