法律文本

全國人民代表大會常務委員會關於《中華人民共和國刑法》有關出口退稅、抵扣稅款的其他發票規定的解釋

Interpretation of the Standing Committee of the National People's Congress on the Provisions of the Criminal Law of the People's Republic of China on Other Invoices for Export Tax Rebates and Tax Credits

（2005年12月29日第十屆全國人民代表大會常務委員會第十九次會議通過）

(Adopted at the 19th Meeting of the Standing Committee of the Tenth National People's Congress on December 29, 2005)

全國人民代表大會常務委員會根據司法實踐中遇到的情況，討論了刑法規定的“出口退稅、抵扣稅款的其他發票”的含義問題，解釋如下：

In light of what is encountered in judicial practice, the Standing Committee of the National People's Congress has discussed the implication of "other invoices used for tax refunds for export and credit against tax" stipulated by the Criminal Law, which is interpreted as follows:

刑法規定的“出口退稅、抵扣稅款的其他發票”，是指除增值稅專用發票以外的，具有出口退稅、抵扣稅款功能的收付款憑證或者完稅憑證。

"Other invoices used for tax refunds for export and offsets of tax payment" stipulated in the Criminal Law refer to vouchers of receiving and payment or tax payment receipts with functions of tax refunds for export and offsets of tax payment except special invoices of value-added tax.

現予公告。

It is hereby announced.