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问题
现行刑法对徇私舞弊发售发票、抵扣税款、出口退税罪既遂量刑是怎么规定的?
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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system of intellectual property
system of interpretation by ad hoc agency
system of interpretation by general judicial institutions
system of interpretation by legislative institutions
system of Japanese emperor
system of job assignments according to people's abilities
system of job responsibility
system of joint inspection of ships entering and leaving the country
system of judges
system of judicial review of death sentences
system of jural qualification for death penalty
system of jurisprudence
system of kinship
system of labor protection for women workers
system of law
system of leadership responsibility for antismuggling work
system of legal evidence
system of legal rules
system of legislation
system of levies and corvee in ancient China before the Tang Dynasty
system of licensing for the production of TV plays
system of limitation of liability
system of limited heirship to land
system of linking payment to output
system of majority representation
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更新时间:2025/10/9 0:50:50