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问题
徇私舞弊抵扣税款罪既遂的刑事责任是什么?
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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contract of fixed formula
contract of foreign consignment sales
contract of foreign credit loans
contract of foreign exchange loans for fixed assets
contract of foreign exchange loans for working capital
contract of foreign trade
contract of general license
contract of gift
contract of group insurance against personal injuries from accidents
contract of guaranty
contract of hired laborer
contract of hiring
contract of indemnity
contract of insurance
contract of insurance against loss
contract of joint venture hotel
contract of labor
contract of labor for collectively-owned enterprises
contract of labor for state-owned enterprises
contract of lease
contract of lease of property
contract of lending for affiliated stock capital
contract of lending for consumption
contract of license
contract of licensing through a central organization
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更新时间:2026/6/6 19:35:31