构成徇私舞弊不征税款罪怎么处罚?-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	构成徇私舞弊不征税款罪怎么处罚?
释义	法律分析：行为人构成徇私舞弊不征税款罪的，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。税务机关的工作人员徇私舞弊行为必须是利用职务之便进行的，才能构成此罪。法律依据：《中华人民共和国刑法》第四百零四条【徇私舞弊不征、少征税款罪】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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