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问题
徇私舞弊抵扣税款罪既遂具体量刑标准?
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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administrative punishment concerning traffic control
administrative punishment for evasion of foreign exchange
administrative punishment in entry and exit control
administrative punishment in grassland supervision
administrative punishment in management of contagious diseases
administrative punishment in respect of arbitrage
administrative punishment in respect of exchange control
administrative punishment in respect of gold and silver control
administrative punishment in respect to supervision of fishery
administrative punishment in supervision of water resources
administrative punishment of financial control
administrative punishment of industry and commerce
administrative punishment of inflicting obligations
administrative punishment of traffic control of inland rivers
administrative punishment on maritime traffic safety
administrative reconsideration
administrative reconsideration concerning traffic control
administrative reconsideration for industry and commerce
administrative reconsideration in respect of health
administrative reconsideration of financial control
administrative reconsideration of the customs
administrative reconsideration on price control
administrative reconsideration on taxation
administrative reconsideration on urban planning management
administrative record
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更新时间:2026/3/29 11:21:01