我国刑法对出售非法制造的用于骗取出口退税罪既遂的处罚规定？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	我国刑法对出售非法制造的用于骗取出口退税罪既遂的处罚规定？
释义	律师分析：税务机关的工作人员违反法律、行政法规的规定，在办理发售发票、抵扣税款、出口退税工作中，徇私舞弊，致使国家利益遭受重大损失的，处五年以下有期徒刑或者拘役;致使国家利益遭受特别重大损失的，处五年以上有期徒刑。【法律依据】：《中华人民共和国刑法》第四百零五条税务机关的工作人员违反法律、行政法规的规定，在办理发售发票、抵扣税款、出口退税工作中，徇私舞弊，致使国家利益遭受重大损失的，处五年以下有期徒刑或者拘役；致使国家利益遭受特别重大损失的，处五年以上有期徒刑。
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