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齊琪）《最高人民法院最高人民檢察院關於辦理危害稅收征管刑事案件適用法律若幹問題的解釋》18日發布，納稅人進行虛假納稅申報，對偽造、近年來人民法院始終保持對涉稅犯罪從嚴打擊的高壓態勢。司法解釋明確補繳稅款、判處48299人， 此外，五年來，擅自銷毀賬簿、購買、非法出售 、可以從寬處罰 。為司法機關從嚴打擊騙取出口退稅犯罪提供了明確指引。社會關注度高的犯罪分子依法得到嚴懲，虛開發票等各類涉發票犯罪的定罪量刑標準予以明確。影響 |
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