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问题
我国刑法对虚开增值税专用发票罪的立案规定?
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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crime of preparing for and plotting inducement of foreign aggression
crime of preparing for or plotting assistance to foreign aggression
crime of privately storing firearms or ammunition
crime of procuring others into prostitution
crime of producing or selling pornographic books or pictures
crime of producing pornographic books or pictures
crime of producing, selling or misusing dangerous drugs and narcotics
crime of propagating sexually transmitted diseases
crime of providing falsified certification by property assessors
crime of providing military secrets
crime of providing premises for taking opium
crime of publishing obscene articles
crime of rape
crime of refusing or evading military obligation
crime of refusing to execute judgments or orders of the people's court
crime of releasing a criminal without permission
crime of removal of articles from public places
crime of renderin g economic aid to the enemy in war
crime of resistance to the order to fight
crime of resisting lawful arrest and perpetrating murder
crime of revealing the secret of adoption
crime of robbery
crime of rumor-mongering and swindling by witches
crime of sabotaging boundary tablets or markers
crime of sabotaging boundary tablets or markers along the national border
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更新时间:2026/1/19 13:17:49