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骗购外汇罪.
骗购外汇罪是中华人民共和国的刑法确定罪名之一。该罪名不在《中华人民共和国刑法》之中[1]，依据第九届全国人民代表大会常委会第六次会议所通过之《全国人民代表大会常务委员会关于惩治骗购外汇、逃汇和非法买卖外汇犯罪的决定》第一条而设立，是为对1997年刑法典之补充[2]。
此罪损害之法益为国家外汇管理制度，犯罪的主体既可以是自然人，也可以是企业，过失不构成此罪[2]，犯罪的对象则是外汇制定银行的外汇[3]。依照《外汇管理条例》第40条之规定，骗取外汇是指“以虚假或是无效的凭证、合同、单据等向外汇指定银行骗取外汇”，其中规定数量较大者追究刑事责任[2]。在1988年除罪后，套汇交易因此罪名的设立再度成为犯罪[3]。
参考资料
- ^ 解读赵少麟的骗购外汇罪. 正义网. [2017-05-19]. （原始内容存档于2017-07-11）.
- ^ 2.0 2.1 2.2 黄京平; 蒋熙辉. 论骗购外汇罪. 法学家. 1999, (6).
- ^ 3.0 3.1 曾赟; 贺建国. 骗购外汇罪浅探. 行政与法. 2001-04-25.
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