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协助偷税漏税怎么处罚
释义
法律分析:
协助偷税,构成逃税罪的,逃避缴纳税款数额较大并且占应纳税额百分之十以上的,在三年以下有期徒刑或者拘役的基础上从轻、减轻处罚或者免除处罚,因为行为人属于从犯。
漏税本身就是过失行为,是不能进行协助的。《中华人民共和国刑法》第二十七条
在共同犯罪中起次要或者辅助作用的,是从犯。
对于从犯,应当从轻、减轻处罚或者免除处罚。
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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
people's deputy from the army
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更新时间:2025/6/8 20:34:02