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问题
构成徇私舞弊不征、少征税款罪怎么量刑?
释义
犯本罪的,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,造成特别重大损失,是指造成国家税收流失数额特别巨大,后果特别严重的情形。
法律依据
《中华人民共和国刑法》第四百零四条
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systematic interpretation
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systematicness
systematic reform of pricing
systematic reform of supply and marketing cooperatives
systematization of administrative regulations
system for appointment of posts
system for awarding enterprise staff and workers
system for degree of kinship
system for disregard of the corporation
system for officers on reserve service
system for reporting on raising prices
system for safe-keeping of a criminal's properties
system for sales of exchanges by banks
system for statistical report and handling of occupational diseases
system for submission of accounting and population reports
system for the control of enterprise taxation
system for the control of the total discharge of pollutants
system for the distribution and supply of goods and materials
system for the grading of imprisonment security
system for the prevention and control of pollution from solid wastes
system for the recourse of administrative compensation
system for the review of constitutionality
system for the review of patent applications
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更新时间:2026/1/14 1:30:49