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问题
新刑法对徇私舞弊发售发票、抵扣税款、出口退税罪既遂的量刑标准?
释义
税务机关的工作人员违反法律、行政法规的规定,在办理发售发票、抵扣税款、出口退税工作中,徇私舞弊,致使国家利益遭受重大损失的,处五年以下有期徒刑或者拘役;致使国家利益遭受特别重大损失的,处五年以上有期徒刑。
法律依据
《中华人民共和国刑法》第四百零五条
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procedure for deciding on administrative penalties
procedure for enforcement
procedure for establishing proof
procedure for examination and approval
procedure for examination and approval of analogical sentences
procedure for execution
procedure for execution of a sentence with reprieve
procedure for execution of the death sentence with a reprieve
procedure for final accounting of revenue and expenditure
procedure for handling affairs
procedure for judicial review of death sentences
procedure for modification of execution
procedure for penalties in financial administration
procedure for perpetuating testimony
procedure for reconsideration of judicial redress
procedure for rendition of judgment
procedure for renewed reconsideration
procedure for rereview
procedure for resumption of execution
procedure for signing a contract
procedure for single administrative act
procedure for the handling of medical malpractices
procedure for the making of administrative norms
procedure for the protection of creditors
procedure for the recognition and enforcement of foreign arbitral awards
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更新时间:2026/3/10 14:34:42