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问题
中国刑法虚开增值税专用发票、用于骗取出口退税、抵扣税款发票罪怎么立案?
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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