Obtaining by fraudulent means exclusive value-added tax invoices or other invoices usable in defrauding export tax refunds or offsetting taxes shall be convicted and punished according to article 266 of this law.

 
  • 使用欺骗手段骗取增值税专用发票或者可以用于骗取出口退税、抵扣税款的其他发票的,依照本法第二百六十六条的规定定罪处罚。
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