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问题
新刑法对徇私舞弊抵扣税款罪的处罚标准?
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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crime of trafficking in counterfeit currency of a state
crime of trafficking in narcotics
crime of transfer or conceal properties by defaulting taxpayers
crime of transgressing border health and quarantine regulations
crime of transmitting false orders in military service
crime of transporting another or others secretly to cross the national boundary
crime of transporting counterfeited currencies
crime of transporting drugs
crime of treason
crime of unauthorized entry into royal gates, palaces or royal residence
crime of unauthorized partition of state property
crime of unauthorized seizure of land and construction
crime of undermining elections
crime of undermining survey indicators of a permanent nature
crime of undermining the state financial system
crime of unlawful assembly
crime of unlawful deprivation of the freedom of religion
crime of unlawful intrusion into the residence of another person
crime of unlawfully selling value-added tax invoices for special purposes
crime of unlawful melting of gold or silver coins
crime of unlawful receipt of information
crime of unlawful restraint
crime of unlawful search
crime of unlawful supply of firearms
crime of unlawful supply of narcotics or mental drugs
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更新时间:2025/10/21 19:35:09