我国刑法对徇私舞弊少征税款罪的立案规定?-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	我国刑法对徇私舞弊少征税款罪的立案规定?
释义	涉嫌下列情形之一的，应予立案：1、为徇私情、私利，违反规定，对应当征收的税款擅自决定停征、减征或者免征，或者伪造材料，隐瞒情况，弄虚作假，不征、少征应征税款，致使国家税收损失累计达10万元以上的;2、徇私舞弊不征、少征应征税款不满10万元，但具有索取或者收受贿赂或者其他恶劣情节的。法律依据《人民检察院直接受理立案侦查案件立案标准的规定（试行）》二、（十二）
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