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首頁 > 法律百科 > 刑法罪名 > 危害稅收征管罪
危害稅收征管罪
簡介: 我國的刑法罪名一共有400多個,想了解危害稅收征管罪的立案標(biāo)準(zhǔn),危害稅收征管罪的量刑標(biāo)準(zhǔn),危害稅收征管罪的概念和本罪的特征等罪名的詳細(xì)介紹,可以在煊律網(wǎng)查詢,遇到刑事糾紛找專業(yè)的刑事律師推薦煊律網(wǎng)。
前言: 危害稅收征管罪,危害稅收征管罪的量刑標(biāo)準(zhǔn),刑法罪名大全
虛開增值稅專用發(fā)票、用于騙取出口退稅、抵扣稅款發(fā)票罪
虛開增值稅專用發(fā)票、用于騙取出口退稅、抵扣稅款發(fā)票罪
發(fā)布時間:2024-02-02 閱讀次數(shù):646
虛開增值稅專用發(fā)票、用于騙取出口退稅、抵扣稅款發(fā)票罪的概念虛開增值稅專用發(fā)票、用于騙取出口退稅、抵扣稅款發(fā)票罪,是指有為他人虛開、為自己虛開、讓他人為自己虛開、介紹他人虛開行為之一的,違反有關(guān)規(guī)范,使國家造成損失的行為。虛開增值稅專用發(fā)票、用于騙取出口退稅、抵扣稅款發(fā)票罪的構(gòu)成要件(一)主
偽造、出售偽造的增值稅專用發(fā)票罪
偽造、出售偽造的增值稅專用發(fā)票罪
發(fā)布時間:2024-02-02 閱讀次數(shù):585
什么是偽造、出售偽造的增值稅專用發(fā)票罪偽造、出售偽造的增值稅專用發(fā)票罪,是指非法印制、復(fù)制或者使用其他方法偽造增值稅專用發(fā)票或者非法銷售、倒賣偽造的增值稅發(fā)票的行為。偽造、出售偽造的增值稅專用發(fā)票罪構(gòu)成要件(一)主體本罪的主體是一般主體,即達(dá)到刑事責(zé)任年齡且具有刑事責(zé)任能力的自
持有偽造的發(fā)票罪
持有偽造的發(fā)票罪
發(fā)布時間:2024-02-02 閱讀次數(shù):536
什么是持有偽造的發(fā)票罪持有偽造的發(fā)票罪是指明知是偽造的發(fā)票而持有,并且數(shù)量較大的行為。持有偽造的發(fā)票罪的構(gòu)成要件一、客體要件持有偽造的發(fā)票罪為復(fù)雜客體,主要包括國家的發(fā)票管理制度和稅收征管制度。發(fā)票是財務(wù)收支的法定憑證,是會計核算的重要依據(jù)。稅務(wù)機關(guān)負(fù)責(zé)發(fā)票管理制度的制定和組
非法出售發(fā)票罪 - 非法出售發(fā)票罪量刑標(biāo)準(zhǔn)
非法出售發(fā)票罪 - 非法出售發(fā)票罪量刑標(biāo)準(zhǔn)
發(fā)布時間:2024-02-02 閱讀次數(shù):547
什么是非法出售發(fā)票罪非法出售發(fā)票罪,是指違反發(fā)票管理規(guī)定,非法出售各種不能用于出口退稅、抵扣稅款的發(fā)票的行為。非法出售發(fā)票罪構(gòu)成要件一、客體要件非法制造、出售非法制造的發(fā)票罪侵犯的客體為雙重客體,即國家的發(fā)票管理秩序和稅收秩序。我國《稅收征收管理法》規(guī)定:“發(fā)票必須由省、自治
非法出售用于騙取出口退稅、抵扣稅款發(fā)票罪
非法出售用于騙取出口退稅、抵扣稅款發(fā)票罪
發(fā)布時間:2024-02-02 閱讀次數(shù):596
什么是非法出售用于騙取出口退稅、抵扣稅款發(fā)票罪非法出售用于騙取出口退稅、抵扣稅款發(fā)票罪是指違反國家稅收管理法規(guī),非法出售可以用于騙取出口退稅、抵扣稅款的發(fā)票的行為。非法出售用于騙取出口退稅、抵扣稅款發(fā)票罪構(gòu)成要件一、客觀要件非法出售用于騙取出口退稅、抵扣稅款發(fā)票罪在具體行為方
非法制造、出售非法制造的發(fā)票罪
非法制造、出售非法制造的發(fā)票罪
發(fā)布時間:2024-02-02 閱讀次數(shù):584
什么是非法制造、出售非法制造的發(fā)票罪非法制造、出售非法制造的發(fā)票罪是指違反發(fā)票管理法規(guī)偽造、擅自制造不能用于出口退稅、抵扣稅款的發(fā)票,以及出售偽造、擅自制造的不能用于出口退稅、抵扣稅款的發(fā)票的行為。非法制造、出售非法制造的發(fā)票罪構(gòu)成要件一、客體要件非法制造、出售非法制造的發(fā)票
非法制造、出售非法制造的用于騙取出口退稅、抵扣稅款發(fā)票罪
非法制造、出售非法制造的用于騙取出口退稅、抵扣稅款發(fā)票罪
發(fā)布時間:2024-02-02 閱讀次數(shù):631
非法制造、出售非法制造的用于騙取出口退稅、抵扣稅款發(fā)票罪什么是非法制造、出售非法制造的用于騙取出口退稅、抵扣稅款發(fā)票罪非法制造、出售非法制造的用于騙取出口退稅、抵扣稅款發(fā)票罪,是指違反發(fā)票管理法規(guī),偽造、擅自制造或者出售偽造、擅自制造的可以用于騙取國家稅款的非專用發(fā)票的行為。非法制造、出
非法購買增值稅專用發(fā)票、購買偽造的增值稅專用發(fā)票罪
非法購買增值稅專用發(fā)票、購買偽造的增值稅專用發(fā)票罪
發(fā)布時間:2024-02-02 閱讀次數(shù):569
什么是非法購買增值稅專用發(fā)票、購買偽造的增值稅專用發(fā)票罪非法購買增值稅專用發(fā)票、購買偽造的增值稅專用發(fā)票罪是指違反國家發(fā)票管理法規(guī),非法購買增值稅專用發(fā)票,或者購買偽造的增值稅專用發(fā)票的行為。非法購買增值稅專用發(fā)票、購買偽造的增值稅專用發(fā)票罪構(gòu)成要件一、行為:非法購買增值稅專用發(fā)票
非法出售增值稅專用發(fā)票罪
非法出售增值稅專用發(fā)票罪
發(fā)布時間:2024-02-02 閱讀次數(shù):600
什么是非法出售增值稅專用發(fā)票罪非法出售增值稅專用發(fā)票罪是指違反國家有關(guān)發(fā)票管理法規(guī),故意非法出售增值稅專用發(fā)票的行為。非法出售增值稅專用發(fā)票罪構(gòu)成要件一、客體要件1.行為人有出售增值稅專用發(fā)票,牟取非法利益的目的。2.單位(包括稅務(wù)機關(guān)和其他單位)和個人(包括稅務(wù)機關(guān)的工作人員
虛開發(fā)票罪_虛開發(fā)票罪量刑標(biāo)準(zhǔn)
虛開發(fā)票罪_虛開發(fā)票罪量刑標(biāo)準(zhǔn)
發(fā)布時間:2024-02-02 閱讀次數(shù):580
什么是虛開發(fā)票罪虛開增值稅專用發(fā)票或者虛開用于騙取出口退稅、抵扣稅款的其他發(fā)票,是指有為他人虛開、為自己虛開、讓他人為自己虛開、介紹他人虛開行為之一的,違反有關(guān)規(guī)范,使國家造成損失的行為。虛開發(fā)票罪構(gòu)成要件一、客體要件本罪侵犯的客體是國家對增值稅專用發(fā)票。這是本罪區(qū)別于其他破壞社會
騙取出口退稅罪
騙取出口退稅罪
發(fā)布時間:2024-02-02 閱讀次數(shù):536
什么是騙取出口退稅罪騙取出口退稅罪是指故意違反稅收法規(guī),采取以假報出口等欺騙手段,騙取國家出口退稅款,數(shù)額較大的行為。騙取出口退稅罪構(gòu)成要件(一)主體要件騙取出口退稅罪的主體為一種主體,凡達(dá)到刑事責(zé)任年齡且具備刑事責(zé)任能力的自然人和單位都可以構(gòu)成本罪的主體。其中,此處的單位是指
逃避追繳欠稅罪
逃避追繳欠稅罪
發(fā)布時間:2024-02-02 閱讀次數(shù):617
什么是逃避追繳欠稅罪逃避追繳欠稅罪,是指納稅義務(wù)人欠繳應(yīng)納稅款,采取轉(zhuǎn)移或者隱匿財產(chǎn)的手段,致使稅務(wù)機關(guān)無法追繳欠繳的稅款,數(shù)額在1萬元以上的行為。逃避追繳欠稅罪構(gòu)成要件一、客體要件本罪侵犯的客體,與偷稅罪、抗稅罪一樣,是國家的稅收管理制度。如果侵犯的不是國家的稅收管理制度,則
什么是抗稅罪 -抗稅罪的量刑標(biāo)準(zhǔn)
什么是抗稅罪 -抗稅罪的量刑標(biāo)準(zhǔn)
發(fā)布時間:2024-02-02 閱讀次數(shù):569
什么是抗稅罪抗稅罪,是指納稅人、扣繳義務(wù)人故意違反稅收法規(guī),以暴力、威脅方法拒不繳納應(yīng)繳稅款的行為。抗稅罪構(gòu)成要件一、客體要件本罪侵犯的客體是復(fù)雜客體,既侵犯了國家的稅收管理制度,又由于采用暴力、威脅方法抗拒繳納應(yīng)納稅款,必然同時侵犯執(zhí)行征稅職務(wù)活動的稅務(wù)人員的人身權(quán)利。&nbs
逃稅罪 - 逃稅罪量刑標(biāo)準(zhǔn)
逃稅罪 - 逃稅罪量刑標(biāo)準(zhǔn)
發(fā)布時間:2024-02-02 閱讀次數(shù):626
什么是逃稅罪逃稅罪是指納稅人采取欺騙、隱瞞手段進(jìn)行虛假納稅申報或者不申報,逃避繳納稅款數(shù)額較大,并且占應(yīng)納稅額百分之十以上,扣繳義務(wù)人采取欺騙、隱瞞等手段,不繳或者少繳已扣已收稅款,數(shù)額較大或者因逃稅受到兩次行政處罰又逃稅的行為。逃稅罪構(gòu)成要件(一)客體要件逃稅罪的客體是指逃稅
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