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["附件"]
["海南省税务行政处罚裁量基准"]
[{"$nulls":16},"单位:元"]
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[1,"010100","伪造账簿和记账凭证","《中华人民共和国税收征收管理法》第63条\n纳税人伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报，不缴或者少缴应纳税款的，是偷税。对纳税人偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款，构成犯罪的，依法追究刑事责任。扣缴义务人采取前款，所列手段，不缴或者少缴已扣已收税款，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款、构成犯罪的，依法追究刑事责任。","√",{"$nulls":3},"轻微","_","_","手段","——","——",null,"否",null,"JS多项对应HN一项"]
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[2,"010200","变造账簿和记账凭证","同上","√",{"$nulls":3},"轻微","_","_","手段","——","——",null,"否",null,"JS多项对应HN一项"]
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[{"$nulls":8},"一般","50%","1倍","手段",null,null,"首次发生且不配合税务机关检查，或者五年内第二次发生的。"]
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[3,"010300","隐匿账簿和记账凭证","同上","√",{"$nulls":3},"轻微","_","_","手段","——","——",null,"否",null,"JS多项对应HN一项"]
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[{"$nulls":8},"一般","50%","1倍","手段",null,null,"首次发生且不配合税务机关检查，或者五年内第二次发生的。"]
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[4,"010400","擅自销毁账簿和记账凭证","同上","√",{"$nulls":3},"轻微","_","_","手段","——","——",null,"否",null,"JS多项对应HN一项"]
[{"$nulls":8},"较轻",{"v":0.5,"d":"50%"},"50%","手段",null,null,"首次发生且能配合税务机关检查的。"]
[{"$nulls":8},"一般","50%","1倍","手段",null,null,"首次发生且不配合税务机关检查，或者五年内第二次发生的"]
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[5,"010500","在账簿上多列支出","同上","√",{"$nulls":3},"轻微","_","_","手段","——","——",null,"否",null,"JS多项对应HN一项"]
[{"$nulls":8},"较轻",{"v":0.5,"d":"50%"},"50%","手段",null,null,"首次发生且能配合税务机关检查的。"]
[{"$nulls":8},"一般","50%","1倍","手段",null,null,"首次发生且不配合税务机关检查，或者五年内第二次发生的。"]
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[6,"010600","在账簿上不列或少列收入","同上","√",{"$nulls":3},"轻微","_","_","手段","——","——",null,"否",null,"JS多项对应HN一项"]
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[{"$nulls":8},"一般","50%","1倍","手段",null,null,"首次发生且不配合税务机关检查，或者五年内第二次发生的。"]
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[7,"010700","进行虚假纳税申报","同上","√",{"$nulls":3},"轻微","_","_","手段","——","——",null,"否",null,"JS多项对应HN一项"]
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[25,"040307","为他人或自己开具与实际经营业务情况不符的发票","《中华人民共和国发票管理办法》(财政部令第6号发布，根据国务院令第587号第一次修订，根据国务院令第709号第二次修订)第37条第1款\n违反本办法第二十二条第二款的规定虚开发票的，由税务机关没收违法所得;虚开金额在1万元以下的，可以并处5万元以下的罚款;虚开金额超过1万元的，并处5万元以上50万元以下的罚款;构成犯罪的，依法追究刑事责任。","√","√",null,null,"轻微","_","_","_","——","——",{"$nulls":3},"JS多项对应HN多项"]
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[51,"050201","未按照规定期限办理纳税申报和报送纳税资料","《中华人民共和国税收征收管理法》第62条\n纳税人未按照规定的期限办理纳税申报和报送纳税资料的，或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表和有关资料的,由税务机关责令限期改正,可以处二千元以下的罚款;情节严重的,处二千元以上一万元以下的罚款。","√",{"$nulls":3},"轻微","——","——","次数","——","——","纳税人“首次”逾期申报且危害后果轻微，在税务机关发现前主动补充办理申报或者在税务机关责令限期改正期限内改正的，不予处罚。“首次”逾期申报，是指纳税人第一个应申报而未申报的月份。","是",null,"JS一项对应HN一项"]
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[52,"050203","编造虚假计税依据","《中华人民共和国税收征收管理法》第64条第1款\n纳税人、扣缴义务人编造虚假计税依据的,由税务机关责令限期改正,并处五万元以下的罚款。","√",{"$nulls":3},"轻微","——","——","——","——","——",null,"否",null,"JS一项对应HN一项"]
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[53,"050204","不进行纳税申报，不缴或者少缴应纳税款","《中华人民共和国税收征收管理法》第64条第2款\n纳税人不进行纳税申报，不缴或者少缴应纳税款，由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。","√",{"$nulls":3},"较轻",{"v":0.5,"d":"50%"},"50%","手段","——","——","首次发生且积极配合税务机关检查并在税务机关做出处理决定前补缴不缴或少缴税款和滞纳金。","否"]
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[54,"050205","不缴或者少缴应纳或者应解缴的税款","《中华人民共和国税收征收管理法》第68条：“纳税人、扣缴义务人在规定期限内不缴或者少缴应纳或者应解缴的税款，经税务机关责令限期缴纳，逾期仍未缴纳的，税务机关除依照本法第四十条的规定采取强制执行措施追缴其不缴或者少缴的税款外，可以处不缴或者少缴的税款百分之五十以上五倍以下的罚款。”","√",{"$nulls":3},"较轻",{"v":0.5,"d":"50%"},"50%","手段","——","——","首次发生且积极配合税务机关采取强制执行措施。","否"]
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[55,"050206","扣缴义务人不履行代扣代缴义务，应扣未扣、应收而不收税款","《中华人民共和国税收征收管理法》第69条\n扣缴义务人应扣未扣、应收而不收税款的,由税务机关向纳税人追缴税款,对扣缴义务人处应扣未扣、应收未收税款百分之五十以上三倍以下的罚款。","√",{"$nulls":3},"较轻",{"v":0.5,"d":"50%"},"1倍","手段","——","——","首次发生且积极配合税务机关检查并在税务机关做出处理决定前补缴不缴或少缴税款和滞纳金。","否"]
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[56,"050207","扣缴义务人未按照规定的期限报送代扣代缴、代收代缴税款报告表和有关资料","《中华人民共和国税收征收管理法》第62条\n纳税人未按照规定的期限办理纳税申报和报送纳税资料的，或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款、报告表和有关资料的,由税务机关责令限期改正,可以处二千元以下的罚款;情节严重的,处二千元以上一万元以下的罚款。","√",{"$nulls":3},"轻微","——","——","次数","——","——","扣缴义务人“首次”逾期申报且危害后果轻微，在在税务机关发现前主动补充办理申报或者在税务机关责令限期改正期限内改正的，不予处罚。“首次”逾期申报，是指扣缴义务人第一个应申报而未申报的月份。","是",null,"JS一项对应HN一项"]
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[57,"050301","有关单位拒绝税务机关依法到车站、码头、机场、邮政企业及其分支机构检查纳税人有关情况的行为","《中华人民共和国税收征收管理法实施细则》第95条\n税务机关依法到车站、码头、机场、邮政企业及其分支机构检查纳税人有关情况时，有关单位拒绝的,由税务机关责令改正,可以处１万元以下的罚款;情节严重的,处１万元以上５万元以下的罚款。","√",{"$nulls":3},"轻微","——","——",null,"——","——","及时改正并消除后果的。","否",null,"JS一项对应HN一项"]
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[{"$nulls":8},"一般","1000元","1万元","手段","——","——","税务机关责令限改后，拒不改正、不配合检查的。","否"]
[{"$nulls":8},"严重","1万元","5万元","手段","——","——","税务机关责令限改后，采取恶劣手段拒绝改正的。","否"]
[58,"050302","提供虚假资料，不实反映情况，或者拒绝提供有关资料","《中华人民共和国税收征收管理法》第70条,《中华人民共和国税收征收管理法实施细则》第96条\n纳税人、扣缴义务人逃避、拒绝或者以其他方式阻挠税务机关检查的，由税务机关责令限改，可以处一万元以下的罚款;情节严重的，处一万元以上五万元以下的罚款。\n 纳税人、扣缴义务人有下列情形之一的，依照税收征管法第七十条的规定处罚:（一）提供虚假资料，不如实反映情况，或者拒绝提供有关资料的;（二）拒绝或者阻止税务机关记录、录音、录像、照相和复制与案件有关的情况和资料的;（三）在检查期间，纳税人、扣缴义务人转移、隐匿、销毁有关资料的;（四）有不依法接受税务检查的其他情形的。","√",{"$nulls":3},"轻微","——","——",null,"——","——","及时改正并消除后果的。","否",null,"JS一项对应HN一项"]
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[59,"050303","拒绝或者阻止税务机关记录、录音、录像、照相和复制与案件有关的情况和资料","同上","√",{"$nulls":3},"轻微","——","——",null,"——","——","及时改正并消除后果的。","否",null,"JS一项对应HN一项"]
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[{"$nulls":8},"严重","1万元","5万元","手段","——","——","税务机关责令限改后，采取恶劣手段拒绝改正的。","否"]
[60,"050304","在检查期间，纳税人、扣缴义务人转移、隐匿、销毁有关资料","同上","√",{"$nulls":3},"轻微","——","——",null,"——","——","及时改正并消除后果的。","否",null,"JS一项对应HN一项"]
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[{"$nulls":8},"一般","1000元","1万元","手段","——","——","税务机关责令限改后，拒不改正、不配合检查的。","否"]
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[61,"050399","其他不依法接受税务检查的情形","同上","√",{"$nulls":3},"轻微","——","——",null,"——","——","及时改正并消除后果的。","否",null,"JS一项对应HN一项"]
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[{"$nulls":8},"一般","1000元","1万元","手段","——","——","税务机关责令限改后，拒不改正、不配合检查的。","否"]
[{"$nulls":8},"严重","1万元","5万元","手段","——","——","税务机关责令限改后，采取恶劣手段拒绝改正的。","否"]
[62,"050401","金融机构拒绝接受税务机关依法检查纳税人、扣缴义务人存款账户","《中华人民共和国税收征收管理法》第73条\n纳税人、扣缴义务人的开户银行或者其他金融机构拒绝接受税务机关依法检查纳税人、扣缴义务人存款帐户，或者拒绝执行税务机关作出的冻结存款或者扣缴税款的决定，或者在接到税务机关的书面通知后帮助纳税人、扣缴义务人转移存款，造成税款流失的，由税务机关处十万元以上五十万元以下的罚款，对直接负责的主管人员和其他直接责任人员处一千元以上一万元以下的罚款。","√",{"$nulls":3},"轻微","——","——",null,"——","——",null,"否",null,"JS一项对应HN一项"]
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[63,"050402","金融机构拒绝执行依法冻结存款或扣缴税款的决定","同上","√",{"$nulls":3},"轻微","——","——",null,"——","——",null,"否",null,"JS一项对应HN一项"]
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[{"$nulls":8},"一般","个人2000元；\n单位20万元","个人5000元；\n单位30万元","次数","——","——","五年内第二次发生的。","否"]
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[64,"050403","金融机构在接到税务机关的书面通知后帮助转移存款，造成税款流失","同上","√",{"$nulls":3},"轻微","——","——",null,"——","——",null,"否",null,"JS一项对应HN一项"]
[{"$nulls":8},"较轻","个人1000元；\n单位10万元","个人2000元；\n单位20万元","次数","——","——","五年内首次发生的。","否"]
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[65,"050404","银行和其他金融机构未按规定在从事生产、经营的纳税人的账户中登录税务登记证件号码","《中华人民共和国税收征收管理法实施细则》第92条\n银行和其他金融机构未依照税收征管法的规定在从事生产、经营的纳税人的账户中登录税务登记证件号码的，由税务机关责令其限期改正，处2000元以上２万元以下的罚款;情节严重的，处２万元以上５万元以下的罚款。","√",{"$nulls":3},"轻微","——","——",null,"——","——",null,"否",null,"JS一项对应HN一项"]
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[66,"050405","银行和其他金融机构未按规定在从事生产、经营纳税人的税务登记证件中登录的账户账号","同上","√",{"$nulls":3},"轻微","——","——",null,"——","——",null,"否"]
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[67,"050406","为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款","《中华人民共和国税收征收管理法实施细则》第93条\n为纳税人、扣缴义务人非法提供银行账户、发票、证明，导致未缴、少缴税款，或者骗取国家出口退税款的,没收其违法所得外,可以处未缴、少缴或者骗取的税款１倍以下的罚款。","√",{"$nulls":3},"轻微","_","_","_","——","——",null,"否"]
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[70,"050502","未按照规定设置、保管帐簿或者保管记帐凭证和有关资料 ","《中华人民共和国税收征收管理法》第60条第1款第（2）项\n纳税人有下列行为之一的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，处二千元以上一万元以下的罚款： （二）未按照规定设置、保管帐簿或者保管记帐凭证和有关资料的；","√",{"$nulls":3},"轻微","——","——","手段","——","——","首次违反且危害后果轻微，并在税务机关发现前主动改正或者在税务机关责令限期改正期限内改正的不予处罚。","否",null,"JS一项对应HN一项(由一对多变更)","（1）原对应HN的2.2--2.5\n2.2 未按规定设置帐簿\n2.3 未按规定保管帐簿凭证资料\n2.4 未按规定设置扣缴账簿\n2.5 未按规定保管扣缴账簿凭证资料\n（2）事实录入、分值测算、处罚标准、事实描述、处罚依据都对应至HN的2.3。行为名称使用JS的050502。"]
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[71,"050503","未按规定安装、使用税控装置或者损毁、擅自改动税控装置","《中华人民共和国税收征收管理法》第60条第1款第（5）项\n纳税人有下列行为之一的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，处二千元以上一万元以下的罚款：（五）未按照规定安装、使用税控装置，或者损毁或者擅自改动税控装置的","√",{"$nulls":3},"轻微","——","——","手段","——","——","税务机关责令限期改正前，按规定自行改正的。","否",null,"JS一项对应HN一项(由一对多变更)","（1）原对应HN的2.6--2.7\n2.6 未按规定安装税控装置\n2.7 未按规定使用税控装置\n（2）事实录入、分值测算、处罚标准、事实描述、处罚依据都对应至HN的2.7。行为名称使用JS的050503。"]
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[73,{"v":50505,"d":"050505"},"未按照规定设置、保管代扣代缴、代收代缴税款帐簿或者保管代扣代缴、代收代缴税款记帐凭证及有关资料","《中华人民共和国税收征收管理法》第61条\n扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款账簿或者保管代扣代缴、代收代缴税款记账凭证及有关资料的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，处二千元以上五千元以下的罚款。","√",{"$nulls":3},"轻微","——","——","手段","——","——","首次违反且危害后果轻微，并在税务机关发现前主动改正或者在税务机关责令限期改正期限内改正的不予处罚。","否",null,"JS一项对应HN一项(由一对多变更)","（1）原对应HN的2.2--2.5\n2.2 未按规定设置帐簿\n2.3 未按规定保管帐簿凭证资料\n2.4 未按规定设置扣缴账簿\n2.5 未按规定保管扣缴账簿凭证资料\n（2）事实录入、分值测算、处罚标准、事实描述、处罚依据都对应至HN的2.3。行为名称使用JS的050502。"]
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[74,"059901","发包工程作业或劳务项目的境内机构或个人逾期或未报告有关事项","《非居民承包工程作业和提供劳务税收管理暂行办法》(国家税务总局令第19号)第三十三条\n境内机构或个人发包工程作业或劳务项目，未按本办法第五条、第七条、第八条、第九条规定向主管税务机关报告有关事项的，由税务机关责令限期改正，可以处2000元以下的罚款；情节严重的，处2000元以上10000元以下的罚款。","√",{"$nulls":3},"轻微","0","0","时限","——","——","首次违反且危害后果轻微，并在税务机关发现前主动改正或者在税务机关责令限期改正期限内改正的不予处罚。","是",null,"JS一项对应HN一项"]
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[75,"059902","自行填开税收票证的纳税人违反税收票证管理办法及相关规定","《税收票证管理办法》（国家税务总局令第28号发布，根据国家税务总局令第48号修改）第五十四条第二款\n扣缴义务人未按照本办法开具税收票证的，可以根据情节轻重，处以一千元以下的罚款。\n","√",{"$nulls":3},"轻微","——","——","份数","1份","10份","首次违反且危害后果轻微（未按规定填开或涂改税收票证，份数在10份以下的，含10份），并在税务机关发现前主动改正或者在税务机关责令限期改正期限内改正的不予处罚。","是"]
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[76,{"v":90100,"d":"090100"},"隐匿财产妨碍追缴欠税","《中华人民共和国税收征收管理法》第65条\n纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，妨碍税务机关追缴欠缴的税款的，由税务机关追缴欠缴的税款、滞纳金，并处欠缴税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。","√",{"$nulls":3},"轻微","_","_","手段","——","——",null,"否"]
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[77,{"v":90200,"d":"090200"},"转移财产妨碍追缴欠税","《中华人民共和国税收征收管理法》第65条\n纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，妨碍税务机关追缴欠缴的税款的，由税务机关追缴欠缴的税款、滞纳金，并处欠缴税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。","√",{"$nulls":3},"轻微","_","_","手段","——","——",null,"否"]
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[78,{"v":99900,"d":"099900"},"其他逃避追缴欠税","《中华人民共和国税收征收管理法》第65条\n纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，妨碍税务机关追缴欠缴的税款的，由税务机关追缴欠缴的税款、滞纳金，并处欠缴税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。","√",{"$nulls":3},"轻微","_","_","手段","——","——",null,"否"]
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