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问题
徇私舞弊少征税款罪既遂量刑规定?
释义
律师解答:
徇私舞弊少征税款罪既遂的量刑标准:犯本罪致使国家税收遭受重大损失的,处五年以下有期徒刑或者拘役;造成特别重大损失的,处五年以上有期徒刑。本罪属于故意犯罪,犯罪主体是特殊主体,为税务机关的工作人员。
【法律依据】:
《中华人民共和国刑法》 第四百零四条 税务机关的工作人员徇私舞弊,不征或者少征应征税款,致使国家税收遭受重大损失的,处五年以下有期徒刑或者拘役;造成特别重大损失的,处五年以上有期徒刑。
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