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最高人民法院《关于审理骗取出口退税刑事案件具体应用法律若干问题的解释》(以下简称“司法解释”),对现行《中华人民共和国刑法》第二百零四条涉及骗取出口退税罪的法律条款
Interpretation of the Supreme People’s Court on Several Issues Concerning the Specific Application of Law in the Trial of Criminal Cases of Filing Export Tax Refund (hereinafter referred to as “judicial interpretation”), and on the existing provisions of Article 204 of the Criminal Law of the People’s Republic of China concerning the crime of export tax rebate