法释〔2024〕4号
Notice of the State Administration of Taxation on Publicizing and Implementing the Interpretation of the Supreme People's Court on Several Issues Concerning the Specific Application of Law in the Trial of Criminal Cases of Fraudulently Obtaining Export Tax Refunds
国家税务总局关于宣传贯彻《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》的通知
This notice announces the implementation of a new judicial interpretation (Fa Shi [2024] No. 4) that replaces the previous 2002 interpretation on criminal cases of fraudulent export tax refunds, effective from March 20, 2024.