构成徇私舞弊少征税款罪的要件有哪些-法律综合法律援助-法律咨询免费平台-国际律师联盟

网站首页词典首页

问题	构成徇私舞弊少征税款罪的要件有哪些
释义	法律分析: 构成徇私舞弊少征税款罪的要件有：1、主观方面表现为故意；2、在客观方面表现为徇私舞弊，不征或者少征应征税款，致使国家税收遭受重大损失的行为；3、侵害的客体是国家的税收征收管理制度和国家税收机关的正常管理活动；4、主体是特殊主体，是履行征收税款职责的国家工作人员。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。
随便看	山西债权转让合同纠纷诉讼时效怎么算山西合同纠纷该如何状告对方陕西债权转让合同纠纷如何进行状告对方山东债权转让合同纠纷应该如何起诉陕西债权转让合同纠纷该怎么样状告对方山西债务纠纷起诉去哪个法院山东债权转让合同纠纷怎么样举证吉林债权转让合同纠纷该怎么样告人宁夏债权转让合同纠纷应该怎样状告对方山西债权转让合同纠纷诉讼时间多长时间宁夏债权转让合同纠纷如何进行状告对方债权转让合同纠纷状告对方手续怎么走广西债权转让合同纠纷状告对方手续怎么走山西房屋买卖合同纠纷维权手续怎么走山西合同纠纷维权流程怎么走陕西拍卖合同纠纷维权手续是什么山西房屋买卖纠纷维权手续怎么走山西产权纠纷维权步骤怎么走山西确认合同效力纠纷维权手续怎么走承运家具被烧谁担责发生火灾承运家具被烧是谁担责承运家具被烧谁担责？承运家具被烧是谁的责任发生火灾承运家具被烧一般谁担责承运家具被烧什么担责 people's court at the place where the principal crime was perpetrated people's court at the place where transport was commenced people's court at the provincial level people's court below people's court of first instance people's court of first trial people's court of original judgment people's court of original sentence people's court of original trial people's court of second instance people's court of special jurisdiction people's court receiving a transferred case people's court where an insured event has occurred people's court where the accused enters registration people's court where the accused is under reform through education people's court where the domicile of the representative agency is seated people's court where the subject matter of insurance is situated people's democracy people's democratic constitutionality people's democratic dictatorship people's democratic self-government people's democratic state people's democratic system people's democratic united front people's deputies

法律咨询免费平台收录17839362条法律咨询问答词条，基本涵盖了全部常用法律问题的释义及解答，是法律学习及实务的有利工具。