试题与答案

行为人以假报出口或者其他欺骗手段,骗取国家出口退税款,数额较大的,构成( )。A.

题型:单项选择题

题目:

行为人以假报出口或者其他欺骗手段,骗取国家出口退税款,数额较大的,构成( )。

A.偷税罪

B.骗取出口退税罪

C.偷税罪与骗取出口退税罪两罪

D.偷税罪与骗取出口退税罪的想象竞合犯

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B解析:在执行简易处罚程序时,根据《行政处罚法》对自然人的罚金应是50元以下。

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