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问题
现行刑法对徇私舞弊少征税款罪既遂量刑是怎么规定的?
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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更新时间:2025/5/10 17:28:32