【正文】 究刑事責(zé)任?！蹲罡呷嗣駲z察院 公安部關(guān)于經(jīng)濟(jì)犯罪案件追訴標(biāo)準(zhǔn)的規(guī)定》第五十一條：納稅人欠繳應(yīng)納稅款，采取轉(zhuǎn)移或者隱匿財(cái)產(chǎn)的手段，致使稅務(wù)機(jī)關(guān)無法追繳欠繳的稅款，數(shù)額在一萬元以上的，應(yīng)予追訴。 處理處罰依據(jù)：《稅收征管法》第三十二條：納稅人未按照規(guī)定期限繳納稅款的，扣繳義務(wù)人未按照規(guī)定期限解繳稅款的，稅務(wù)機(jī)關(guān)除責(zé)令限期繳納外，從滯納稅款之日起，按日加收滯納稅款萬分之五的滯納金。３．欠交稅款表現(xiàn)形式：納稅人未按照規(guī)定期限繳納稅款，扣繳義務(wù)人未按照規(guī)定期限解繳稅款。2．少交稅款表現(xiàn)形式：因納稅人、扣繳義務(wù)人計(jì)算錯(cuò)誤等失誤未繳或少繳稅款?？劾U義務(wù)人采取前款所列手段，不繳或者少繳已扣、已收稅款。定性依據(jù)：《稅收征管法》第六十三條：納稅人偽造、變?cè)?、隱匿、擅自銷毀賬簿、記賬憑證，或者在賬簿上多列支出或者不列、少列收入；或者經(jīng)稅務(wù)機(jī)關(guān)通知申報(bào)而拒不申報(bào)或者進(jìn)行虛假的納稅申報(bào)、不繳或者少繳應(yīng)納稅款的，是偷稅。 完美 WORD 格式 整理分享 審計(jì)常見問題定性與處理處罰依據(jù)目 錄一、綜合部分 ..................................................................71．偷逃稅款 .................................................................72．少交稅款 .................................................................73．欠交稅款 .................................................................84．騙取國家出口退稅 .........................................................95．應(yīng)扣(收)未扣(收)稅款 ....................................................106.　 私設(shè)會(huì)計(jì)帳簿（帳外設(shè)帳） ...............................................107．隱匿(故意銷毀)會(huì)計(jì)資料 ..................................................118．造假賬、編制虛假財(cái)務(wù)會(huì)計(jì)報(bào)告 ............................................129．私設(shè)小金庫 ..............................................................1310．公款私存 ...............................................................1411．違規(guī)借貸 ...............................................................1512.　 違規(guī)出租出借銀行帳戶 ..................................................1613．違規(guī)多頭開立銀行帳戶 ...................................................1614．坐支現(xiàn)金 ...............................................................1815．白條頂庫 ...............................................................1816．經(jīng)營者違規(guī)收費(fèi) .........................................................1917．私分國有資產(chǎn) ...........................................................1918．挪用公款 ...............................................................21二、財(cái)政部分 .................................................................2319．違規(guī)制定減、免、緩稅收政策 .............................................2320. 違規(guī)自行制定稅收先征后返政策 ...........................................2321．未及時(shí)批復(fù)預(yù)算 .........................................................2422．預(yù)算收入未納入預(yù)算管理 .................................................2523．截留、挪用預(yù)算收入 .....................................................2624．改變用途使用專項(xiàng)資金 ...................................................2725．虛列財(cái)政支出 ...........................................................2826．違規(guī)核銷財(cái)政周轉(zhuǎn)金 .....................................................2927.　 擅自改變預(yù)算收入項(xiàng)目、標(biāo)準(zhǔn)、對(duì)象和期限 ................................2928．擅自減征、緩征、免征預(yù)算收入 ...........................................3129．擅自將預(yù)算收入轉(zhuǎn)為預(yù)算外收入 ...........................................3230．隱瞞應(yīng)當(dāng)上繳的預(yù)算收入 .................................................3331．應(yīng)納入預(yù)算管理的非稅收入，未納入預(yù)算管理 ...............................3432．不按照規(guī)定的預(yù)算級(jí)次、預(yù)算科目入庫預(yù)算收入 .............................3533．將預(yù)算收入存入財(cái)政專戶或國庫外設(shè)立的銀行賬戶 ...........................3634．違規(guī)辦理預(yù)算收入退庫 ...................................................3735．辦理無預(yù)算或超預(yù)算撥款 .................................................3836．未按用款計(jì)劃核撥財(cái)政資金 ...............................................3937．將在預(yù)算外支出的款項(xiàng)轉(zhuǎn)為預(yù)算內(nèi)支出 .....................................3938．滯留應(yīng)當(dāng)下?lián)艿呢?cái)政資金 .................................................41 完美 WORD 格式 整理分享 39．擅自設(shè)立行政性收費(fèi)、基金等預(yù)算外資金項(xiàng)目 ...............................4140．擅自改變預(yù)算外資金項(xiàng)目的范圍、標(biāo)準(zhǔn)、對(duì)象和期限 .........................4341．擅自改變預(yù)算外資金的用途，或?qū)㈩A(yù)算外資金挪作他用 .......................4442．未嚴(yán)格執(zhí)行收支兩條線管理規(guī)定 ...........................................4543．越權(quán)批準(zhǔn)減免稅 .........................................................4644．擅自改變稅收征管范圍 ...................................................4745．不征或少征應(yīng)征稅款 .....................................................4746．混淆入庫級(jí)次 ...........................................................4847．違規(guī)提前征收、延緩征收或者攤派稅款 .....................................4948．改變稅種入庫 ...........................................................5049．越權(quán)違規(guī)辦理緩繳稅款手續(xù) ...............................................5150．稅務(wù)部門違規(guī)退庫 .......................................................5251．多提委托代征及代扣代收手續(xù)費(fèi) ...........................................5352．違規(guī)辦理退稅 ...........................................................5453．調(diào)整預(yù)算調(diào)整較多、較頻 .................................................56三、金融部分 .................................................................5654．帳外經(jīng)營 ...............................................................5655．高息攬儲(chǔ) ...............................................................5756．違規(guī)從事證券、期貨交易或?yàn)榻灰滋峁┵Y金及擔(dān)保 ...........................5757．商業(yè)銀行違規(guī)從事股票業(yè)務(wù)或信托投資業(yè)務(wù) .................................5858．商業(yè)銀行違規(guī)向境內(nèi)非銀行金融機(jī)構(gòu)和企業(yè)投資 .............................5959．違規(guī)收取額外費(fèi)用 .......................................................60四、固定資產(chǎn)投資部分 .........................................................6060．概算(預(yù)算)外投資(計(jì)劃外工程) ...........................................6061．轉(zhuǎn)移、侵占和挪用建設(shè)資金及其利息收入 ...................................6262．多(少)計(jì)工程款(虛報(bào)冒領(lǐng)工程款) .........................................6363．項(xiàng)目應(yīng)招標(biāo)未招標(biāo) .......................................................6464. 違規(guī)肢解發(fā)包工程 .......................................................6565．越權(quán)審批建設(shè)項(xiàng)目 .......................................................6566．概算編制不準(zhǔn)確 .........................................................6667．超概算未經(jīng)審批 .........................................................6768．未按規(guī)定取得建設(shè)用地規(guī)劃許可證 .........................................6869．未按規(guī)定取得建設(shè)工程規(guī)劃許可證 .........................................6970．未按規(guī)定取得施工許可證 .................................................6971．施工圖設(shè)計(jì)文件未經(jīng)審查或者審查不合格擅自施工 ...........................7072．建設(shè)項(xiàng)目邊勘察、邊設(shè)計(jì)、邊施工 .........................................7073．未經(jīng)驗(yàn)收擅自使用 .......................................