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问题
徇私舞弊不征、少征税款罪的定罪量刑?
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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principal-to-principal business
principal-to-principal transaction
principle
principle of abiding by recognized ethics of commerce
principle of abstention
principle of administration by law
principle of administrative democracy
principle of administrative openness
principle of a legally prescribed punishment for a specified crime
principle of assumed jurisdiction
principle of authorizing Chinese lawyers as agent ad litum
principle of bearing responsibility solely for one's own crime
principle of centralized and unified issuance
principle of collective self-reliance
principle of combining punishment with education
principle of common interest
principle of compensation for the use of funds
principle of comprehensiveness
principle of conflict of obligations
principle of consensus by the permanent members of the Security Council
principle of consistence of all cabinet members
principle of consistency
principle of contemporanea exposito
principle of convenience for both court and litigants
principle of correspondence between subjectivity and objectivity
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