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徇私舞弊不征税款罪量刑标准是如何规定的?
释义
法律分析:
徇私舞弊不征税款罪量刑标准的规定:
1、行为人犯此罪的,致使国家税收遭受重大损失的,处五年以下有期徒刑或者据拘役;
2、造成特别重大损失的,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
【徇私舞弊不征、少征税款罪】税务机关的工作人员徇私舞弊,不征或者少征应征税款,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:2025/12/24 16:48:30