Any functionaries of other State organs who, in violation of State regulations, engage in malpractices for personal gain in providing certificates for exports tax refund such as the declaration forms for exports and the verification and writing off docume
Any functionaries of other State organs who, in violation of State regulations, engage in malpractices for personal gain in providing certificates for exports tax refund such as the declaration forms for exports and the verification and writing off docume
其他国家机关工作人员违反国家规定，在提供出口货物报关单、出口收汇核销单等出口退税凭证的工作中，徇私舞弊，致使国家利益遭受重大损失的，依照前款的规定处罚。