国税发[1993]058号各省、自治区、直辖市人民检察院(军事检察院)、税务局,各计划单列市人民检察院、税务局,各直属进出口税收管理处:针对当前骗取出口退税活动大多发生在深圳的情况,为了有力地打击骗取出口退税的犯罪活动,加强查处骗税工作的组织领导,密切检税配合,统一协调行动,最高人民检察院和国家税务总局 Guo Shui Fa [1993] No. 058 People’s Procuratorates (Military Procuratorates), tax bureaus, people’s procuratorates and tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government, tax bureaus directly under the Import and Export Administration of Taxation: Most of the current export tax rebate frauds occurred in Shenzhen In order to effectively crack down on criminal activities that defraud export tax rebates, strengthen the organization and leadership of the investigation and punishment of tax fraud, and closely coordinate tax inspections with and unification and coordination of actions, the Supreme People’s Procuratorate and the State Administration of Taxation