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问题
徇私舞弊抵扣税款罪既遂的定罪量刑?
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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person entitled to limited liability
person entitled to support
person for whose honor acceptance is made
person for whose honor payment is made
person granted asylum
person guilty of corruption
person holding deputy posts
person hors de combat
personification
person, in
person incapable of action
person in charge
person in charge of accounting
person in charge of an administrative organ
person in charge of a public security organ
person in charge of finance
person in commission
person in custody
person indulged in excessive drinking
person inflicting injury
person inflicting the injury
person in necessary co-litigation
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person interested
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