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问题
刑法中徇私舞弊不征、少征税款罪是以什么标准立案的?
释义
涉嫌下列情形之一的,应予立案:1、为徇私情、私利,违反规定,对应当征收的税款擅自决定停征、减征或者免征,或者伪造材料,隐瞒情况,弄虚作假,不征、少征应征税款,致使国家税收损失累计达10万元以上的;2、徇私舞弊不征、少征应征税款不满10万元,但具有索取或者收受贿赂或者其他恶劣情节的。
法律依据
《人民检察院直接受理立案侦查案件立案标准的规定(试行)》二、(十二)
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更新时间:2025/6/5 1:51:04