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问题
法院对徇私舞弊不征、少征税款罪既遂的裁量标准?
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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crime of smuggling
crime of smuggling articles used for the purpose of making drugs
crime of smuggling articles used for the purpose of manufacturing narcotics or medicine for mental diseases
crime of smuggling counterfeited currencies
crime of smuggling pornographic articles
crime of sodomy
crime of solicitation
crime of soliciting others to take or inject drugs
crime of speading pornographic articles
crime of spreading poison
crime of spreading propaganda materials of unconstitutional organizations
crime of spreading rumors or swindling by sorcerers
crime of spreading sexually transmitted diseases
crime of spying on military secrets
crime of spying on state secrets
crime of stealing and exporting precious cultural relics
crime of stealing military goods
crime of stealing or divulging technological secrets
crime of stealing or seizing guns, ammunition, or explosives
crime of stealing, spying or providing military secret to enemy
crime of stealing, spying out, buying over or illegally providing state secrets
crime of stealing, spying out or providing military secrets
crime of stealing weaponry
crime of subjecting imprisoned persons to corporal punishment and maltreatment
crime of subornation of perjury
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更新时间:2025/12/17 1:12:02