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问题
中华人民共和国刑法虚开抵扣税款发票罪立案规定?
释义
虚开增值税专用发票或者虚开用于骗取出口退税、抵扣税款的其他发票,虚开的税款数额在一万元以上或者致使国家税款被骗数额在五千元以上的,应予立案追诉。
法律依据
《最高人民检察院公安部关于公安机关管辖的刑事案件立案追诉标准的规定(二)》第六十一条
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contract of insurance against loss
contract of joint venture hotel
contract of labor
contract of labor for collectively-owned enterprises
contract of labor for state-owned enterprises
contract of lease
contract of lease of property
contract of lending for affiliated stock capital
contract of lending for consumption
contract of license
contract of licensing through a central organization
contract of lien
contract of life annuity
contract of life insurance
contract of loan
contract of loan for use
contract of loan on security
contract of loan on trust
contract of loans for fixed assets and technical improvement
contract of loans for special funds
contract of loans for working capital
contract of loans in compensation trade
contract of loans in foreign exchange and auxiliary renminbi yuan
contract of loss and compensation
contract of mandate
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更新时间:2025/3/7 8:04:18