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非法购买增值税专用发票、购买伪造的增值税专用发票罪
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非法购买增值税专用发票、购买伪造的增值税专用发票罪
Encyclopedia
法学
走私罪
释
crime of unlawfully purchasing special invoices for value-added tax or purchasing forged special invoices for value-added tax
非法购买增值税专用发票、购买伪造的增值税专用发票罪
《中华人民共和国刑法》规定的危害税收征管罪的一种,指违反国家对增值税专用发票的管理规定,非法购买增值税专用发票或者购买伪造的增值税专用发票的行为。
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