我国刑法对徇私舞弊抵扣税款罪的立案规定?-法规政策咨询及电话投诉类法律援助-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抵扣税款罪的立案规定?
释义	涉嫌下列情形之一的，应予立案：1、为徇私情、私利，违反法律、行政法规的规定，伪造材料，隐瞒情况，弄虚作假，对不应发售的发票予以发售，对不应抵扣的税款予以抵扣，对不应给予出口退税的给予退税，或者擅自决定发售不应发售的发票、抵扣不应抵扣的税款、给予出口退税，致使国家税收损失累计达10万元以上的;2、徇私舞弊，致使国家税收损失累计不满10万元，但具有索取、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、（十三）
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