骗取国家出口退税款罪的特点及审理王在魁全国人大常委会《关于惩治偷税、抗税犯罪的补充规定》第五条规定，企业事业单位采取对所生产或者经营的商品假报出Ｄ等欺骗手段，骗取国家出Ｄ退税款，构成骗取国家出口退税款罪，前款规定以外的单位或者个人骗取国家出口退税款的... Article 5 of the “Supplementary Provisions on Punishing Tax Evasion and Anti-tax Crime” issued by Wang Zuikui, NPC Standing Committee, stipulates that enterprises and institutions shall take the false countervailing measures such as “D” against the commodities they produce or operate, To defraud the country from the D tax rebate, constitutes a national export tax rebate fraud, the provisions of the preceding paragraph other than the unit or individual to defraud the country’s export tax rebate.