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中国对徇私舞弊不征税款罪既遂的量刑标准?
释义
法律分析:犯徇私舞弊不征税款罪的犯罪分子,依据刑法规定,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。徇私舞弊不征税款罪是指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行为。
法律依据:《中华人民共和国刑法》第四百零四条徇私舞弊不征、少征税款罪
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。
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更新时间:2025/11/22 13:16:10