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新刑法对徇私舞弊不征、少征税款罪的判刑标准?
释义
法律分析:新刑法对徇私舞弊不征、少征税款罪的判刑标准为处五年以下有期徒刑、拘役,或者五年以上有期徒刑。徇私舞弊不征、少征应征税款,致使国家税收损失累计达10万元以上的,追究刑事责任。造成国家税收流失数额特别巨大,后果特别严重的处五年以上有期徒刑。
法律依据:《中华人民共和国刑法》第四百零四条
税务机关的工作人员询私舞弊,不征或者少征依应征税款,致使国家税收遭受重大损失的,处五年以下有期徒刑或者拘役;造成特别重大损失的,处五年以上有期徒刑。
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更新时间:2026/3/19 8:36:36