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["附件"]
["辽宁省税务行政处罚裁量基准"]
["序号","违法手段",null,"法律依据","责令限期改正","处罚种类",null,null,"罚款执行标准",null,null,"考量因素",null,null,"具体情形特征","备注"]
[null,"代码","名称",null,null,"罚款","没收财物和违法所得","停止出口退税权","违法程度","最低限额","最高限额","内容","最低限度","最高限度"]
[1,"010100","伪造账簿、记账凭证，不缴或者少缴应纳税款","《中华人民共和国税收征收管理法》第六十三条第一款\n纳税人伪造、变造、隐匿、擅自销毁账簿、记账凭证，或者在账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。",null,"√",null,null,"较轻",{"v":0.5,"d":"50%"},null,"次数\n情节","—","—","五年内首次发生偷税且能配合税务机关检查。","发生次数按定性为偷税次数进行考量，不单独按违法手段发生次数考量。"]
[2,"010200","变造账簿、记账凭证，不缴或者少缴应纳税款"]
[3,"010300","隐匿账簿、记账凭证，不缴或者少缴应纳税款",{"$nulls":5},"一般","50%","1倍","次数\n情节","—","—","五年内首次发生偷税且不配合税务机关检查，或者五年内第二次发生偷税。"]
[4,"010400","擅自销毁账簿、记账凭证，不缴或者少缴应纳税款"]
[5,"010500","在账簿上多列支出，不缴或者少缴应纳税款"]
[6,"010600","在账簿上不列、少列收入，不缴或者少缴应纳税款",{"$nulls":5},"严重","1倍","5倍","次数\n情节","—","—","五年内三次以上发生偷税，或情节严重、手段恶劣、社会影响较大、危害后果严重。"]
[7,"010700","进行虚假纳税申报，不缴或者少缴应纳税款"]
[8,"010800","经税务机关通知申报而拒不申报，不缴或者少缴应纳税款"]
[9,"010900","扣缴义务人不缴或少缴已扣或已收税款","《中华人民共和国税收征收管理法》第六十三条第二款\n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。",null,"√",null,null,"较轻",{"v":0.5,"d":"50%"},null,"次数\n情节","—","—","五年内首次发生且能配合税务机关检查。","—"]
[{"$nulls":8},"一般","50%","1倍","次数\n情节","—","—","五年内首次发生且不配合税务机关检查，或者五年内第二次发生。","—"]
[{"$nulls":8},"严重","1倍","5倍","次数\n情节","—","—","五年内三次以上发生，或情节严重、手段恶劣、社会影响较大、危害后果严重。","—"]
[10,"020100","以假报出口骗取国家出口退税款","《中华人民共和国税收征收管理法》第六十六条\n以假报出口或者其他欺骗手段，骗取国家出口退税款的，由税务机关追缴其骗取的退税款，并处骗取税款一倍以上五倍以下的罚款，构成犯罪的，依法追究刑事责任。\n对骗取国家出口退税款的，税务机关可以在规定期间内停止为其办理出口退税。\n《国家税务总局关于发布〈出口货物劳务增值税和消费税管理办法〉的公告》（国家税务总局公告2012年第24号）第十三条第（六）项\n对骗取国家出口退税款的，由省级以上（含本级）税务机关批准，按下列规定停止其出口退（免）税资格：1．骗取国家出口退税款不满5万元的，可以停止为其办理出口退税半年以上一年以下。 2．骗取国家出口退税款5万元以上不满50万元的，可以停止为其办理出口退税一年以上一年半以下。3．骗取国家出口退税款50万元以上不满250万元，或因骗取出口退税行为受过行政处罚、两年内又骗取国家出口退税款数额在30万元以上不满150万元的，停止为其办理出口退税一年半以上两年以下。 4．骗取国家出口退税款250万元以上，或因骗取出口退税行为受过行政处罚、两年内又骗取国家出口退税款数额在150万元以上的，停止为其办理出口退税两年以上三年以下。",null,"√",null,"√","较轻","1倍",null,"次数\n情节","—","—","五年内首次发生骗取国家出口退税款且能配合税务机关检查。","1.发生次数按定性为骗取出口退税次数进行考量，不单独按违法手段发生次数考量。\n2.对骗取国家出口退税款的，由省级以上（含本级）税务机关批准，按有关规定停止其出口退（免）税资格。"]
[11,"029900","以其他欺骗手段骗取国家出口退税款",{"$nulls":5},"一般","1倍","2倍","次数\n情节","—","—","五年内首次发生骗取国家出口退税款且不配合税务机关检查，或者五年内第二次发生骗取国家出口退税。"]
[{"$nulls":8},"严重","2倍","5倍","次数\n情节","—","—","五年内三次以上发生骗取国家出口退税款，或情节严重、手段恶劣、社会影响较大、危害后果严重。"]
[12,"030100","暴力、威胁方法拒不缴纳税款","《中华人民共和国税收征收管理法》第六十七条\n以暴力、威胁方法拒不缴纳税款的，是抗税，除由税务机关追缴其拒缴的税款、滞纳金外，依法追究刑事责任。情节轻微，未构成犯罪的，由税务机关追缴其拒缴的税款、滞纳金，并处拒缴税款一倍以上五倍以下的罚款。",null,"√",null,null,"较轻","1倍",null,"次数\n情节","—","—","五年内首次发生抗税，且未造成税务人员人身或财产损害。","—"]
[{"$nulls":8},"一般","1倍","2倍","次数\n情节","—","—","五年内第二次发生抗税，且未造成税务人员人身或财产损害。","—"]
[{"$nulls":8},"严重","2倍","5倍","次数\n情节","—","—","五年内三次以上发生抗税，或造成税务人员人身或财产损害，或情节严重、手段恶劣、社会影响较大、危害后果严重。","—"]
[13,"040101","私自印制、伪造、变造发票","《中华人民共和国发票管理办法》(国务院令第587号 )第三十八条第一款\n私自印制、伪造、变造发票，非法制造发票防伪专用品，伪造发票监制章的，由税务机关没收违法所得，没收、销毁作案工具和非法物品，并处1万元以上5万元以下的罚款;情节严重的，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,"较轻","1万元",null,"份数\n金额","份数0份\n金额0元","份数10份\n金额1万元","涉及发票份数10份以下，或发票金额在1万元以下。","若同时满足两种考量因素则按孰重处罚。"]
[{"$nulls":8},"一般","1万元","5万元","份数\n金额","份数10份\n金额1万元","份数50份\n金额10万元","涉及发票份数10份（不含）～50份，或发票金额1万元（不含）～10万元。"]
[{"$nulls":8},"严重","5万元","50万元","份数\n金额","份数50份\n金额10万元","—","涉及发票份数超过50份，或发票金额超过10万元。"]
[14,"040103","非法制造发票防伪专用品","《中华人民共和国发票管理办法》(国务院令第587号 )第三十八条第一款\n私自印制、伪造、变造发票，非法制造发票防伪专用品，伪造发票监制章的，由税务机关没收违法所得，没收、销毁作案工具和非法物品，并处1万元以上5万元以下的罚款;情节严重的，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,"较轻","1万元",null,"份数\n金额","份数0份\n金额0元","份数10份\n金额1万元","涉及发票份数10份以下，或发票金额在1万元以下。","若同时满足两种考量因素则按孰重处罚。"]
[{"$nulls":8},"一般","1万元","5万元","份数\n金额","份数10份\n金额1万元","份数50份\n金额10万元","涉及发票份数10份（不含）～50份，或发票金额1万元（不含）～10万元。"]
[{"$nulls":8},"严重","5万元","50万元","份数\n金额","份数50份\n金额10万元","—","涉及发票份数超过50份，或发票金额超过10万元。"]
[15,"040105","伪造发票监制章","《中华人民共和国发票管理办法》(国务院令第587号 )第三十八条第一款\n私自印制、伪造、变造发票，非法制造发票防伪专用品，伪造发票监制章的，由税务机关没收违法所得，没收、销毁作案工具和非法物品，并处1万元以上5万元以下的罚款;情节严重的，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,"较轻","1万元",null,"份数\n金额","份数0份\n金额0元","份数10份\n金额1万元","涉及发票份数10份以下，或发票金额在1万元以下。","若同时满足两种考量因素则按孰重处罚。"]
[{"$nulls":8},"一般","1万元","5万元","份数\n金额","份数10份\n金额1万元","份数50份\n金额10万元","涉及发票份数10份（不含）～50份，或发票金额1万元（不含）～10万元。"]
[{"$nulls":8},"严重","5万元","50万元","份数\n金额","份数50份\n金额10万元","—","涉及发票份数超过50份，或发票金额超过10万元。"]
[16,"040107","转借、转让、介绍他人转让发票、发票监制章和发票防伪专用品","《中华人民共和国发票管理办法》(国务院令第587号 )第三十九条第一项\n有下列情形之一的，由税务机关处1万元以上5万元以下的罚款;情节严重的，处5万元以上50万元以下的罚款;有违法所得的予以没收:（一）转借、转让、介绍他人转让发票、发票监制章和发票防伪专用品的。",null,"√","√",null,"较轻","1万元",null,"份数\n金额","份数0份\n金额0元","份数10份\n金额1万元","涉及发票份数10份以下，或发票金额在1万元以下。","若同时满足两种考量因素则按孰重处罚。"]
[{"$nulls":8},"一般","1万元","5万元","份数\n金额","份数10份\n金额1万元","份数50份\n金额10万元","涉及发票份数10份（不含）～50份，或发票金额1万元（不含）～10万元。"]
[{"$nulls":8},"严重","5万元","50万元","份数\n金额","份数50份\n金额10万元","—","涉及发票份数超过50份，或发票金额超过10万元。"]
[17,"040302","未按照规定的时限、顺序、栏目，全部联次一次性开具发票","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第一项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（一）应当开具而未开具发票，或者未按照规定的时限、顺序、栏目，全部联次一次性开具发票，或者未加盖发票专用章的。","√","√","√",null,"较轻","个人50元\n单位100元",null,"份数","0份","10份","未按照规定的时限、顺序、栏目，全部联次一次性开具发票份数10份以下。","—"]
[{"$nulls":8},"一般","个人50元\n单位100元","个人2000元\n单位5000元","份数","10份","个人200份\n单位500份","个人未按照规定的时限、顺序、栏目，全部联次一次性开具发票10份（不含）～200份；单位未按照规定的时限、顺序、栏目，全部联次一次性开具发票份数10份（不含）～500份。","—"]
[{"$nulls":8},"严重","个人2000元\n单位5000元","1万元","份数","个人200份\n单位500份","—","个人未按照规定的时限、顺序、栏目，全部联次一次性开具发票份数超过200份；单位未按照规定的时限、顺序、栏目，全部联次一次性开具发票份数超过500份。","—"]
[18,"040306","非法代开发票","《中华人民共和国发票管理办法》(国务院令第587号 )第三十七条第二款\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。\n非法代开发票的，依照前款规定处罚。\n",null,"√","√",null,"较轻","—","—","—","—","—","—","—"]
[{"$nulls":8},"一般","0元","5万元","金额\n次数","0元","1万元","五年内首次发生非法代开金额1万元以下的，处1万元以下罚款；\n五年内第二次发生非法代开金额1万元以下的，处1万元（不含）～3万元罚款；\n五年内三次以上发生非法代开金额1万元以下的，处3万元（不含）～5万元罚款。","—"]
[{"$nulls":8},"严重","5万元","50万元","金额\n情节","1万元","—","非法代开金额1万元（不含）～50万元的，处5万元（不含）～10万元罚款；\n非法代开金额50万元（不含）～100万元的，处10万元（不含）～20万元罚款；\n非法代开金额超过100万元，或假企业、假出口情形，或情节严重、手段恶劣、社会影响较大、危害后果严重的，处20万元（不含）～50万元罚款。","—"]
[19,"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》(国务院令第587号 )第三十七条第一款\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,"较轻","—","—","—","—","—","—","发生次数按定性为虚开发票次数进行考量，不单独按违法手段发生次数考量。"]
[20,"040405","让他人为自己开具与实际经营业务情况不符的发票",{"$nulls":5},"一般","0元","5万元","金额\n次数","0元","1万元","五年内首次发生虚开金额1万元以下的，处1万元以下罚款；\n五年内第二次发生虚开金额1万元以下的，处1万元（不含）～3万元罚款；\n五年内三次以上发生虚开金额1万元以下的，处3万元（不含）～5万元罚款。"]
[21,"049905","介绍他人开具与实际经营情况不符的发票",{"$nulls":5},"严重","5万元","50万元","金额\n情节","1万元","—","虚开金额1万元（不含）～50万元的，处5万元（不含）～10万元罚款；\n虚开金额50万元（不含）～100万元，处10万元（不含）～20万元罚款；\n虚开金额超过100万元，或假企业、假出口情形，或情节严重、手段恶劣、社会影响较大、危害后果严重的，处20万元（不含）～50万元罚款。"]
[22,"040308","扩大发票使用范围","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第五项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（五）扩大发票使用范围的。","√","√","√",null,"较轻","个人50元\n单位100元",null,"份数","0份","10份","扩大使用范围发票份数10份以下。","—"]
[{"$nulls":8},"一般","个人50元\n单位100元","个人2000元\n单位5000元","份数","10份","个人200份\n单位500份","个人扩大使用范围发票份数10份（不含）～200份；\n单位扩大使用范围发票份数10份（不含）～500份。","—"]
[{"$nulls":8},"严重","个人2000元\n单位5000元","1万元","份数","个人200份\n单位500份","—","个人扩大使用范围发票份数超过200份；\n单位扩大使用范围发票份数超过500份。","—"]
[23,"040311","以其他凭证代替发票使用","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第六项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（六）以其他凭证代替发票使用的。","√","√","√",null,"较轻","100元","个人100元\n单位1000元","金额","0元","个人2000元\n单位1万元","个人以其他凭证代替发票金额2000元以下；\n单位以其他凭证代替发票金额1万元以下。","—"]
[{"$nulls":8},"一般","个人100元\n单位1000元","个人2000元\n单位1万元","金额","个人2000元\n单位1万元","5万元","个人以其他凭证代替发票金额2000元（不含）～5万元；\n单位以其他凭证代替发票金额1万元（不含）～5万元。","—"]
[{"$nulls":8},"严重","个人2000元\n单位1万元","1万元","金额","5万元","—","以其他凭证代替发票金额超过5万元。","—"]
[24,"040312","拆本使用发票","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第四项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（四）拆本使用发票的。","√","√","√",null,"较轻","个人50元\n单位100元",null,"份数","0份","10份","拆本使用发票份数10份以下。","—"]
[{"$nulls":8},"一般","个人50元\n单位100元","个人2000元\n单位5000元","份数","10份","个人200份\n单位500份","个人拆本使用发票份数10份（不含）～200份；\n单位拆本使用发票份数10份（不含）～500份。","—"]
[{"$nulls":8},"严重","个人2000元\n单位5000元","1万元","份数","个人200份\n单位500份","—","个人拆本使用发票份数超过200份；\n单位拆本使用发票份数超过500份。","—"]
[25,"040313","跨规定区域开具发票","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第七项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（七）跨规定区域开具发票的。","√","√","√",null,"较轻","个人50元\n单位100元",null,"份数","0份","10份","跨区域开具发票份数10份以下。","—"]
[{"$nulls":8},"一般","个人50元\n单位100元","个人2000元\n单位5000元","份数","10份","个人200份\n单位500份","个人跨区域开具发票份数10份（不含）～200份；\n单位跨区域开具发票份数10份（不含）～500份。","—"]
[{"$nulls":8},"严重","个人2000元\n单位5000元","1万元","份数","个人200份\n单位500份","—","个人跨区域开具发票份数超过200份；\n单位跨区域开具发票份数超过500份。","—"]
[26,"040314","未加盖发票专用章","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第一项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（一）应当开具而未开具发票，或者未按照规定的时限、顺序、栏目，全部联次一次性开具发票，或者未加盖发票专用章的。","√","√","√",null,"较轻","个人50元\n单位100元",null,"份数","0份","10份","未加盖发票专用章的发票份数10份以下。","—"]
[{"$nulls":8},"一般","个人50元\n单位100元","个人2000元\n单位5000元","份数","10份","个人200份\n单位500份","个人未加盖者发票专用章的发票份数10份（不含）～200份；\n单位未加盖者发票专用章的发票份数10份（不含）～500份。","—"]
[{"$nulls":8},"严重","个人2000元\n单位5000元","1万元","份数","个人200份\n单位500份","—","个人未加盖发票专用章的发票份数超过200份；\n单位未加盖发票专用章的发票份数超过500份。","—"]
[27,"040315","使用非税控电子器具开具发票，未按规定保存、报送开具发票的数据","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第三项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（三）使用非税控电子器具开具发票，未将非税控电子器具使用的软件程序说明资料报主管税务机关备案，或者未按照规定保存、报送开具发票的数据的。","√","√","√",null,"较轻","个人50元\n单位100元",null,"份数","0份","10份","使用非税控电子器具开具发票，未按规定保存、报送开具数据的发票份数10份以下。","—"]
[{"$nulls":8},"一般","个人50元\n单位100元","个人2000元\n单位5000元","份数","10份","个人200份\n单位500份","个人使用非税控电子器具开具发票，未按规定保存、报送开具数据的发票份数10份（不含）～200份；\n单位使用非税控电子器具开具发票，未按规定保存、报送开具数据的发票份数10份（不含）～500份。","—"]
[{"$nulls":8},"严重","个人2000元\n单位5000元","1万元","份数","个人200份\n单位500份","—","个人使用非税控电子器具开具发票，未按规定保存、报送开具数据的发票份数超过200份；\n单位使用非税控电子器具开具发票，未按规定保存、报送开具数据的发票份数超过500份。","—"]
[28,"040316","使用税控装置开具发票，未按期向主管税务机关报送开具发票的数据","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第二项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（二）使用税控装置开具发票，未按期向主管税务机关报送开具发票的数据的。","√","√","√",null,"较轻","0","2000","次数","—","—","五年内首次发生但不符合“首违不罚”条件。","—"]
[{"$nulls":8},"一般","2000","5000","次数","—","—","五年内第二次发生。","—"]
[{"$nulls":8},"严重","5000","1万元","次数","—","—","五年内三以上次发生。","—"]
[29,"040318","使用非税控电子器具开具发票，未将非税控电子器具使用的软件程序说明资料报主管税务机关备案","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第三项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（三）使用非税控电子器具开具发票，未将非税控电子器具使用的软件程序说明资料报主管税务机关备案，或者未按照规定保存、报送开具发票的数据的。","√","√","√",null,"较轻","个人50元\n单位100元","个人50元\n单位1000元","时限","0日","180日","逾期180日以内。","“逾期”自规定期限届满次日开始计算。"]
[{"$nulls":8},"一般","个人50元\n单位1000元","个人2000元\n单位5000元","时限","180日","1080日","逾期180日（不含）～1080日。"]
[{"$nulls":8},"严重","个人2000元\n单位5000元","1万元","时限","1080日","—","逾期超过1080日。"]
[30,"040501","丢失发票（非定额发票）","《中华人民共和国发票管理办法》(国务院令第587号 )第三十六条第二款\n跨规定的使用区域携带、邮寄、运输空白发票，以及携带、邮寄或者运输空白发票出入境的，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3万元以下的罚款;有违法所得的予以没收。                     \n丢失发票或者擅自损毁发票的，依照前款规定处罚。","√","√","√",null,"较轻","0元","1000元","份数","0份","25份","丢失非定额发票25份以下。","—"]
[{"$nulls":8},"一般","1000元","1万元","份数","25份","250份","丢失非定额发票25份（不含）～250份。","—"]
[{"$nulls":8},"严重","1万元","3万元","份数","250份","—","丢失非定额发票超过250份。","—"]
[null,null,"丢失发票（定额发票）","《中华人民共和国发票管理办法》(国务院令第587号 )第三十六条第二款\n跨规定的使用区域携带、邮寄、运输空白发票，以及携带、邮寄或者运输空白发票出入境的，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3万元以下的罚款;有违法所得的予以没收。\n丢失发票或者擅自损毁发票的，依照前款规定处罚。","√","√","√",null,"较轻","50元","个人200元\n单位500元","金额","0元","个人5000元\n单位1万元","个人丢失定额发票金额5000元以下；\n单位丢失定额发票金额1万元以下。","—"]
[{"$nulls":8},"一般","个人200元\n单位500元","1万元","金额","个人5000元\n单位1万元","20万元","个人丢失定额发票金额5000元（不含）～20万元；\n单位丢失定额发票金额1万元（不含）～20万元。","—"]
[{"$nulls":8},"严重","1万元","3万元","金额","20万元","—","丢失定额发票金额超过20万元。","—"]
[31,"040502","擅自损毁发票（非定额发票）","《中华人民共和国发票管理办法》(国务院令第587号 )第三十六条第二款\n跨规定的使用区域携带、邮寄、运输空白发票，以及携带、邮寄或者运输空白发票出入境的，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3万元以下的罚款;有违法所得的予以没收。                     \n丢失发票或者擅自损毁发票的，依照前款规定处罚。","√","√","√",null,"较轻","0元","1000元","份数","0份","25份","擅自损毁非定额发票25份以下。","—"]
[{"$nulls":8},"一般","1000元","1万元","份数","25份","250份","擅自损毁非定额发票25份（不含）～250份。","—"]
[{"$nulls":8},"严重","1万元","3万元","份数","250份","—","擅自损毁非定额发票超过250份。","—"]
[null,null,"擅自损毁发票（定额发票）","《中华人民共和国发票管理办法》(国务院令第587号 )第三十六条第二款\n跨规定的使用区域携带、邮寄、运输空白发票，以及携带、邮寄或者运输空白发票出入境的，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3万元以下的罚款;有违法所得的予以没收。                     \n丢失发票或者擅自损毁发票的，依照前款规定处罚。","√","√","√",null,"较轻","50元","个人200元\n单位500元","金额","0元","个人5000元\n单位1万元","个人擅自损毁定额发票金额5000元以下；\n单位擅自损毁定额发票金额1万元以下。","—"]
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[{"$nulls":8},"严重","1万元","3万元","金额","20万元","—","擅自损毁定额发票金额超过20万元的。","—"]
[32,"040504","未按规定缴销发票","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第八项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（八）未按照规定缴销发票的。","√","√","√",null,"较轻","个人50元\n单位100元",null,"份数","0份","10份","未按规定缴销发票份数10份以下。","—"]
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[{"$nulls":8},"严重","个人2000元\n单位5000元","1万元","份数","个人200份\n单位500份","—","个人未按规定缴销发票份数超过200份；\n单位未按规定缴销发票份数超过500份。","—"]
[33,"040599","未按照规定存放和保管发票（非定额发票）","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第九项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（九）未按照规定存放和保管发票的。","√","√","√",null,"较轻","0元","500元","份数","0份","25份","未按照规定存放和保管非定额发票25份以下。","—"]
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[null,null,"未按照规定存放和保管发票（定额发票）","《中华人民共和国发票管理办法》(国务院令第587号 )第三十五条第九项\n违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款;有违法所得的予以没收:（九）未按照规定存放和保管发票的。","√","√","√",null,"较轻","50元","个人200元\n单位500元","金额","0元","个人5000元\n单位1万元","个人未按照规定存放和保管定额发票金额5000元以下；\n单位未按照规定存放和保管定额发票金额1万元以下。","—"]
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[{"$nulls":8},"严重","5000元","1万元","金额","10万元","—","未按照规定存放和保管定额发票金额超过10万元。","—"]
[34,"049901","跨规定的使用区域携带、邮寄、运输空白发票","《中华人民共和国发票管理办法》(国务院令第587号 )第三十六条第一款\n跨规定的使用区域携带、邮寄、运输空白发票，以及携带、邮寄或者运输空白发票出入境的，由税务机关责令改正，可以处1万元以下的罚款;情节严重的，处1万元以上3万元以下的罚款;有违法所得的予以没收。","√","√","√",null,"较轻","0元","1000元","份数","0份","25份","跨规定的使用区域携带、邮寄、运输空白发票25份以下。","—"]
[{"$nulls":8},"一般","1000元","1万元","份数","25份","250份","跨规定的使用区域携带、邮寄、运输空白发票25份（不含）～250份。","—"]
[{"$nulls":8},"严重","1万元","3万元","份数","250份","—","跨规定的使用区域携带、邮寄、运输空白发票超过250份。","—"]
[35,"049902","知道或者应当知道是私自印制、伪造、变造、非法取得或者废止的发票而受让、开具、存放、携带、邮寄、运输","《中华人民共和国发票管理办法》(国务院令第587号 )第三十九条第二项\n有下列情形之一的，由税务机关处1万元以上5万元以下的罚款;情节严重的，处5万元以上50万元以下的罚款;有违法所得的予以没收:（二）知道或者应当知道是私自印制、伪造、变造、非法取得或者废止的发票而受让、开具、存放、携带、邮寄、运输的。",null,"√","√",null,"较轻","1万元",null,"份数\n金额","份数0份\n金额0元","份数10份\n金额1万元","发票份数10份以下，或发票金额在1万元以下。","若同时满足两种考量因素则按孰重处罚。"]
[{"$nulls":8},"一般","1万元","5万元","份数\n金额","份数10份\n金额1万元","份数50份\n金额10万元","发票份数10份（不含）～50份，或发票金额1万元（不含）～10万元。"]
[{"$nulls":8},"严重","5万元","50万元","份数\n金额","份数50份\n金额10万元","—","发票份数超过50份，或发票金额超过10万元。"]
[36,"049903","携带、邮寄或者运输空白发票出入境","《中华人民共和国发票管理办法》(国务院令第587号 )第三十六条第一款\n跨规定的使用区域携带、邮寄、运输空白发票，以及携带、邮寄或者运输空白发票出入境的，由税务机关责令改正，可以处1万元以下的罚款;情节严重的，处1万元以上3万元以下的罚款;有违法所得的予以没收。","√","√","√",null,"较轻","0元","1000元","份数","0份","25份","携带、邮寄或者运输空白发票出入境25份以下。","—"]
[{"$nulls":8},"一般","1000元","1万元","份数","25份","250份","携带、邮寄或者运输空白发票出入境25份（不含）～250份。","—"]
[{"$nulls":8},"严重","1万元","3万元","份数","250份","—","携带、邮寄或者运输空白发票出入境超过250份。","—"]
[37,"049904","违反发票管理法规，导致其他单位或者个人未缴、少缴或者骗取税款","《中华人民共和国发票管理办法》(国务院令第587号 )第四十一条\n违反发票管理法规，导致其他单位或者个人未缴、少缴或者骗取税款的，由税务机关没收违法所得，可以并处未缴、少缴或者骗取的税款1倍以下的罚款。",null,"√","√",null,"较轻",{"v":0,"d":"0%"},{"v":0.5,"d":"50%"},"次数","—","—","五年内首次发生。","—"]
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[{"$nulls":8},"严重","—","—","—","—","—","—","—"]
[38,"050101","未按照规定期限申报办理税务登记","《中华人民共和国税收征收管理法》第六十条第一款第一项\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：（一）未按照规定的期限申报办理税务登记、变更或者注销登记的。 \n《税务登记管理办法》（国家税务总局令第7号公布，根据国家税务总局令第36号、第44号修正）第四十条\n纳税人不办理税务登记的，税务机关应当自发现之日起3日内责令其限期改正；逾期不改正的，依照《税收征管法》第六十条第一款的规定处罚。","√","√",null,null,"较轻","个人50元\n单位100元",null,"时限","0日","180日","逾期180日以内。","1.“逾期”自法定办理税务登记期限届满次日开始计算。\n2.不适用于“两证整合”“多证合一”纳税人。"]
[{"$nulls":8},"一般","个人50元\n单位100元","2000元","时限","180日","1080日","逾期180日（不含）～1080日。"]
[{"$nulls":8},"严重","2000元","1万元","时限","1080日","—","逾期超过1080日。"]
[39,"050102","未按照规定期限申报办理变更登记","《中华人民共和国税收征收管理法》第六十条第一款第一项\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：（一）未按照规定的期限申报办理税务登记、变更或者注销登记的。 ","√","√",null,null,"较轻","个人50元\n单位100元",null,"时限","0日","180日","逾期180日以内。","1.“逾期”自法定变更税务登记期限届满次日开始计算。\n2.不适用于“两证整合”“多证合一”纳税人。"]
[{"$nulls":8},"一般","个人50元\n单位100元","2000元","时限","180日","1080日","逾期180日（不含）～1080日。"]
[{"$nulls":8},"严重","2000元","1万元","时限","1080日","—","逾期超过1080日。"]
[40,"050103","未按照规定期限申报办理注销登记","《中华人民共和国税收征收管理法》第六十条第一款第一项\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：（一）未按照规定的期限申报办理税务登记、变更或者注销登记的。\n","√","√",null,null,"较轻","个人50元\n单位100元",null,"时限","0日","180日","逾期180日以内。","1.“逾期”自法定注销税务登记期限届满次日开始计算。\n2.不适用于“两证整合”“多证合一”纳税人。"]
[{"$nulls":8},"一般","个人50元\n单位100元","2000元","时限","180日","1080日","逾期180日（不含）～1080日。"]
[{"$nulls":8},"严重","2000元","1万元","时限","1080日","—","逾期超过1080日。"]
[41,"050104","未按照规定使用税务登记证件","《中华人民共和国税收征收管理法》第六十条第三款\n纳税人未按照规定使用税务登记证件，或者转借、涂改、损毁、买卖、伪造税务登记证件的，处二千元以上一万元以下的罚款；情节严重的，处一万元以上五万元以下的罚款。",null,"√",null,null,"较轻","—","—","—","—","—","—","—"]
[{"$nulls":8},"一般","2000元","1万元","次数","—","—","五年内首次发生。","—"]
[{"$nulls":8},"严重","1万元","5万元","次数","—","—","五年内二次以上发生。","—"]
[42,"050105","转借、涂改、损毁、买卖、伪造税务登记证件","《中华人民共和国税收征收管理法》第六十条第三款\n纳税人未按照规定使用税务登记证件，或者转借、涂改、损毁、买卖、伪造税务登记证件的，处二千元以上一万元以下的罚款；情节严重的，处一万元以上五万元以下的罚款。",null,"√",null,null,"较轻","—","—","—","—","—","—","—"]
[{"$nulls":8},"一般","2000元","1万元","次数","—","—","五年内首次发生。","—"]
[{"$nulls":8},"严重","1万元","5万元","次数","—","—","五年内二次以上发生。","—"]
[43,"050106","通过提供虚假的证明资料等手段，骗取税务登记证","《税务登记管理办法》（国家税务总局令第7号公布，根据国家税务总局令第36号、第44号修正）第四十一条\n纳税人通过提供虚假的证明资料等手段，骗取税务登记证的，处2000元以下的罚款；情节严重的，处2000元以上1万元以下的罚款。纳税人涉嫌其他违法行为的，按有关法律、行政法规的规定处理。\n",null,"√",null,null,"较轻","0元","500元","情节","—","—","未利用骗取的税务登记证从事其他违法行为。","—"]
[{"$nulls":8},"一般","500元","2000元","情节","—","—","利用骗取的税务登记证从事其他违法行为，但未造成税款流失。","—"]
[{"$nulls":8},"严重","2000元","1万元","情节","—","—","利用骗取的税务登记证从事其他违法行为并造成税款流失,或其他情节严重的。","—"]
[44,"050107","扣缴义务人未按照规定办理扣缴税款登记","《税务登记管理办法》（国家税务总局令第7号公布，根据国家税务总局令第36号、第44号修正）第四十二条\n扣缴义务人未按照规定办理扣缴税款登记的，税务机关应当自发现之日起3日内责令其限期改正，并可处以一千元以下的罚款。","√","√",null,null,"较轻","个人50元\n单位100元",null,"时限","0日","180日","逾期180日以内。","“逾期”自法定办理扣缴税款登记期限届满次日开始计算。"]
[{"$nulls":8},"一般","个人50元\n单位100元","1000元","时限","180日","—","逾期超过180日。"]
[{"$nulls":8},"严重","—","—","—","—","—","—"]
[45,"050108","未按照规定将其全部银行账号报告税务机关","《中华人民共和国税收征收管理法》第六十条第一款第四项\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：（四）未按照规定将其全部银行账号向税务机关报告的。","√","√",null,null,"较轻","个人50元\n单位100元",null,"时限","0日","180日","逾期180日以内。","“逾期”自法定报告期限届满次日开始计算。"]
[{"$nulls":8},"一般","个人50元\n单位100元","2000元","时限","180日","1080日","逾期180日（不含）～1080日。"]
[{"$nulls":8},"严重","2000元","1万元","时限","1080日","—","逾期超过1080日。"]
[46,"050110","未按照规定办理税务登记证件验证或者换证手续","《中华人民共和国税收征收管理法实施细则》第九十条\n纳税人未按照规定办理税务登记证件验证或者换证手续的，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1万元以下的罚款。","√","√",null,null,"较轻","个人50元\n单位100元",null,"时限","0日","180日","逾期180日以内。","“逾期”自规定期限届满次日开始计算。"]
[{"$nulls":8},"一般","个人50元\n单位100元","2000元","时限","180日","1080日","逾期180日（不含）～1080日。"]
[{"$nulls":8},"严重","2000元","1万元","时限","1080日","—","逾期超过1080日。"]
[47,"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》第六十二条\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,可以处二千元以上一万元以下的罚款。","√","√",null,null,"较轻","个人50元\n单位100元",null,"时限","0日","360日","逾期360日以内。","\n“逾期”自规定申报期限届满次日开始计算。"]
[{"$nulls":8},"一般","个人50元\n单位100元","2000元","时限","360日","1800日","逾期360日（不含）～1800日。"]
[{"$nulls":8},"严重","2000元","1万元","时限","1800日","—","逾期超过1800日。"]
[48,"050203","编造虚假计税依据","《中华人民共和国税收征收管理法》第六十四条第一款\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。","√","√",null,null,"较轻","100元","1000元","金额","0元","1万元","编造虚假计税依据金额1万元以下。","—"]
[{"$nulls":8},"一般","1000元","1万元","金额","1万元","10万元","编造虚假计税依据金额1万元（不含）～10万元。","—"]
[{"$nulls":8},"严重","1万元","5万元","金额","10万元","—","编造虚假计税依据金额超过10万元。","—"]
[49,"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》第六十四条第二款\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。",null,"√",null,null,"较轻",{"v":0.5,"d":"50%"},null,"次数\n情节","—","—","五年内首次发生且能配合税务机关检查。","—"]
[{"$nulls":8},"一般",{"v":0.5,"d":"50%"},"1倍","次数\n情节","—","—","五年内首次发生且不配合税务机关检查，或者五年内第二次发生。","—"]
[{"$nulls":8},"严重","1倍","5倍","次数\n情节","—","—","五年内三次以上发生，或情节严重、手段恶劣、社会影响较大、危害后果严重。","—"]
[50,"050206","扣缴义务人应扣未扣、应收而不收税款","《中华人民共和国税收征收管理法》第六十九条\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。",null,"√",null,null,"较轻",{"v":0.5,"d":"50%"},null,"情节","—","—","积极配合税务机关补扣、补收应扣未扣、应收未收税款。","—"]
[{"$nulls":8},"一般","50%","1倍","情节","—","—","不配合税务机关补扣、补收应扣未扣、应收未收税款。","—"]
[{"$nulls":8},"严重","1倍","3倍","情节","—","—","情节严重、手段恶劣、社会影响较大、危害后果严重。","—"]
[51,"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》第六十二条\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,可以处二千元以上一万元以下的罚款。\n《税收票证管理办法》（国家税务总局令第28号）第五十四条 扣缴义务人未按照本办法及有关规定保管、报送代扣代缴、代收代缴税收票证及有关资料的，按照《中华人民共和国税收征收管理法》及相关规定进行处理。","√","√",null,null,"较轻","个人50元\n单位100元",null,"时限","0日","360日","逾期360日以内。","\n“逾期”自规定申报期限届满次日开始计算。"]
[{"$nulls":8},"一般","个人50元\n单位100元","2000元","时限","360日","1800日","逾期360日（不含）～1800日。"]
[{"$nulls":8},"严重","2000元","1万元","时限","1800日","—","逾期超过1800日。"]
[52,"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》第九十五条\n税务机关依照税收征管法第五十四条第(五）项的规定，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。","√","√",null,null,"较轻","100元","1000元","情节","—","—","在税务机关责令限期改正期限内改正。","—"]
[{"$nulls":8},"一般","1000元","1万元","情节","—","—","在税务机关责令限期改正期限内未改正。","—"]
[{"$nulls":8},"严重","1万元","5万元","情节","—","—","情节严重、手段恶劣、社会影响较大、危害后果严重。","—"]
[53,"050302","提供虚假资料，不如实反映情况，或者拒绝提供有关资料","《中华人民共和国税收征收管理法》第七十条\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，由税务机关责令改正，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《中华人民共和国税收征收管理法实施细则》第九十六条第一款 \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。","√","√",null,null,"较轻","100元","1000元","情节","—","—","在税务机关责令限期改正期限内改正。","—"]
[{"$nulls":8},"一般","1000元","1万元","情节","—","—","在税务机关责令限期改正期限内未改正。","—"]
[{"$nulls":8},"严重","1万元","5万元","情节","—","—","情节严重、手段恶劣、社会影响较大、危害后果严重。","—"]
[54,"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","《中华人民共和国税收征收管理法》第七十条\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，由税务机关责令改正，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《中华人民共和国税收征收管理法实施细则》第九十六条第二款 \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:（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。","√","√",null,null,"较轻","100元","1000元","情节","—","—","在税务机关责令限期改正期限内改正。","—"]
[{"$nulls":8},"一般","1000元","1万元","情节","—","—","在税务机关责令限期改正期限内未改正。","—"]
[{"$nulls":8},"严重","1万元","5万元","情节","—","—","情节严重、手段恶劣、社会影响较大、危害后果严重。","—"]
[55,"050304","在检查期间，纳税人、扣缴义务人转移、隐匿、销毁有关资料","《中华人民共和国税收征收管理法》第七十条\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，由税务机关责令改正，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《中华人民共和国税收征收管理法实施细则》第九十六条第三款 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:（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。","√","√",null,null,"较轻","100元","1000元","情节","—","—","在税务机关责令限期改正期限内改正。","—"]
[{"$nulls":8},"一般","1000元","1万元","情节","—","—","在税务机关责令限期改正期限内未改正。","—"]
[{"$nulls":8},"严重","1万元","5万元","情节","—","—","情节严重、手段恶劣、社会影响较大、危害后果严重。","—"]
[56,"050399","其他不依法接受税务检查的情形","《中华人民共和国税收征收管理法》第七十条\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，由税务机关责令改正，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《中华人民共和国税收征收管理法实施细则》第九十六条第四款 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:（四）有不依法接受税务检查的其他情形的。","√","√",null,null,"较轻","100元","1000元","情节","—","—","在税务机关责令限期改正期限内改正。","—"]
[{"$nulls":8},"一般","1000元","1万元","情节","—","—","在税务机关责令限期改正期限内未改正。","—"]
[{"$nulls":8},"严重","1万元","5万元","情节","—","—","情节严重、手段恶劣、社会影响较大、危害后果严重。","—"]
[57,"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，造成税款流失","《中华人民共和国税收征收管理法》第七十三条\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、扣缴义务人存款账户，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。",null,"√",null,null,"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。","—"]
[{"$nulls":8},"一般","个人2000元\n单位20万元","个人5000元\n单位30万元","次数","—","—","五年内第二次发生。","—"]
[{"$nulls":8},"严重","个人5000元\n单位30万元","个人1万元\n单位50万元","次数","—","—","五年内三次以上发生。","—"]
[58,"050402","金融机构拒绝执行依法冻结存款或扣缴税款的决定，造成税款流失","《中华人民共和国税收征收管理法》第七十三条\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、扣缴义务人存款账户，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。",null,"√",null,null,"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。","—"]
[{"$nulls":8},"一般","个人2000元\n单位20万元","个人5000元\n单位30万元","次数","—","—","五年内第二次发生。","—"]
[{"$nulls":8},"严重","个人5000元\n单位30万元","个人1万元\n单位50万元","次数","—","—","五年内三次以上发生。","—"]
[59,"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","《中华人民共和国税收征收管理法》第七十三条\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、扣缴义务人存款账户，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。",null,"√",null,null,"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。","—"]
[{"$nulls":8},"一般","个人2000元\n单位20万元","个人5000元\n单位30万元","次数","—","—","五年内第二次发生。","—"]
[{"$nulls":8},"严重","个人5000元\n单位30万元","个人1万元\n单位50万元","次数","—","—","五年内三次以上发生。","—"]
[60,"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》第九十二条\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，或者未按规定在税务登记证件中登录从事生产、经营的纳税人的账户账号的，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。","√","√",null,null,"较轻","2000元","1万元","次数","—","—","五年内首次发生。","—"]
[{"$nulls":8},"一般","1万元","2万元","次数","—","—","五年内第二次发生。","—"]
[{"$nulls":8},"严重","2万元","5万元","次数","—","—","五年内三次以上发生。","—"]
[61,"050405","银行和其他金融机构未按规定在税务登记证件中登录从事生产、经营的纳税人的账户账号","《中华人民共和国税收征收管理法实施细则》第九十二条\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，或者未按规定在税务登记证件中登录从事生产、经营的纳税人的账户账号的，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。\n","√","√",null,null,"较轻","2000元","1万元","次数","—","—","五年内首次发生。","—"]
[{"$nulls":8},"一般","1万元","2万元","次数","—","—","五年内第二次发生。","—"]
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[62,"050406","为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款","《中华人民共和国税收征收管理法实施细则》第九十三条\n为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其违法所得外，可以处未缴、少缴或者骗取的税款1倍以下的罚款。",null,"√","√",null,"较轻",{"v":0,"d":"0%"},{"v":0.5,"d":"50%"},"次数","—","—","五年内首次发生。","—"]
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[{"$nulls":8},"严重","—","—","—","—","—","—","—"]
[63,"050407","税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款","《中华人民共和国税收征收管理法实施细则》第九十八条\n税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的,除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款50%以上3倍以下的罚款。",null,"√",null,null,"较轻",{"v":0.5,"d":"50%"},null,"次数","—","—","五年内首次发生。","—"]
[{"$nulls":8},"一般","50%","1倍","次数","—","—","五年内第二次发生。","—"]
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[64,"050501","未按照规定将财务、会计制度或者财务、会计处理办法和会计核算软件报送税务机关备查","《中华人民共和国税收征收管理法》第六十条第一款第三项\n纳税人有下列行为之一的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，处二千元以上一万元以下的罚款： （三）未按照规定将财务、会计制度或者财务、会计处理办法和会计核算软件报送税务机关备查的。","√","√",null,null,"较轻","个人50元\n单位100元",null,"时限","0日","180日","逾期180日以内。","\n“逾期”自法定报送期限届满次日开始计算。"]
[{"$nulls":8},"一般","个人50元\n单100元","2000元","时限","180日","1080日","逾期180日（不含）～1080日。"]
[{"$nulls":8},"严重","2000元","1万元","时限","1080日","—","逾期超过1080日。"]
[65,"050502","未按照规定设置、保管账簿或者保管记账凭证和有关资料","《中华人民共和国税收征收管理法》第六十条第一款第二项\n纳税人有下列行为之一的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，处二千元以上一万元以下的罚款： （二）未按照规定设置、保管账簿或者保管记账凭证和有关资料的。","√","√",null,null,"较轻","100元","1000元","情节","—","—","在税务机关责令限期改正期限内改正。","—"]
[{"$nulls":8},"一般","1000元","2000元","情节","—","—","在税务机关责令限期改正期限内未改正。","—"]
[{"$nulls":8},"严重","2000元","1万元","情节","—","—","丢失或损毁账簿、记账凭证和有关资料，造成严重后果。","—"]
[66,"050503","未按照规定安装、使用税控装置，或者损毁或者擅自改动税控装置","《中华人民共和国税收征收管理法》第六十条第一款第五项\n纳税人有下列行为之一的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，处二千元以上一万元以下的罚款：（五）未按照规定安装、使用税控装置，或者损毁或者擅自改动税控装置的。","√","√",null,null,"较轻","100元","1000元","情节","—","—","在税务机关责令限期改正期限内改正。","—"]
[{"$nulls":8},"一般","1000元","2000元","情节","—","—","在税务机关责令限期改正期限内未改正。","—"]
[{"$nulls":8},"严重","2000元","1万元","情节","—","—","情节严重、手段恶劣、社会影响较大、危害后果严重。","—"]
[67,{"v":50504,"d":"050504"},"非法印制、转借、倒卖、变造或者伪造完税凭证","《中华人民共和国税收征收管理法实施细则》第九十一条\n非法印制、转借、倒卖、变造或者伪造完税凭证的，由税务机关责令改正，处2000元以上1万元以下的罚款;情节严重的，处1万元以上5万元以下的罚款；构成犯罪的，依法追究刑事责任。","√","√",null,null,"较轻","—","—","—","—","—","—","—"]
[{"$nulls":8},"一般","2000元","1万元","份数","0份","25份","非法印制、转借、倒卖、变造或者伪造完税凭证25份以下。","—"]
[{"$nulls":8},"严重","1万元","5万元","份数","25份","—","非法印制、转借、倒卖、变造或者伪造完税凭证超过25份。","—"]
[68,{"v":50505,"d":"050505"},"扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款账簿或者保管代扣代缴、代收代缴税款记账凭证及有关资料","《中华人民共和国税收征收管理法》第六十一条\n扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款账簿或者保管代扣代缴、代收代缴税款记账凭证及有关资料的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，处二千元以上五千元以下的罚款。\n《税收票证管理办法》（国家税务总局令第28号）第五十四条\n扣缴义务人未按照本办法及有关规定保管、报送代扣代缴、代收代缴税收票证及有关资料的，按照《中华人民共和国税收征收管理法》及相关规定进行处理。","√","√",null,null,"较轻","50元","1000元","情节","—","—","在税务机关责令限期改正期限内改正。","—"]
[{"$nulls":8},"一般","1000元","2000元","情节","—","—","在税务机关责令限期改正期限内未改正。","—"]
[{"$nulls":8},"严重","2000元","5000元","情节","—","—","丢失或损毁代扣代缴、代收代缴税款账簿、记账凭证及有关资料，造成严重后果。","—"]
[69,"059901","发包工程作业或劳务项目的境内机构或个人未按规定报告有关事项","《非居民承包工程作业和提供劳务税收管理暂行办法》(国家税务总局令第19号)第三十三条\n境内机构或个人发包工程作业或劳务项目，未按本办法第五条、第七条、第八条、第九条规定向主管税务机关报告有关事项的，由税务机关责令限期改正，可以处2000元以下的罚款；情节严重的，处2000元以上1万元以下的罚款。","√","√",null,null,"较轻","个人50元\n单位100元","个人50元\n单位1000元","时限","0日","180日","逾期180日以内。","\n“逾期”自法定报告期限届满次日开始计算。"]
[{"$nulls":8},"一般","个人50元\n单位1000元","2000元","时限","180日","1080日","逾期180日（不含）～1080日。"]
[{"$nulls":8},"严重","2000元","1万元","时限","1080日","—","逾期超过1080日。"]
[70,"059902","自行填开税收票证的纳税人违反税收票证管理办法及相关规定","《税收票证管理办法》（国家税务总局令第28号）第五十六条  自行填开税收票证的纳税人违反本办法及相关规定的，税务机关应当停止其税收票证的领用和自行填开，并限期缴销全部税收票证；情节严重的，可以处一千元以下的罚款。",null,"√",null,null,"较轻","—","—","—","—","—","—","—"]
[{"$nulls":8},"一般","—","—","—","—","—","—","—"]
[{"$nulls":8},"严重","0元","1000元","情节","—","—","情节严重、手段恶劣、社会影响较大、危害后果严重。","—"]
[71,{"v":90100,"d":"090100"},"隐匿财产妨碍追缴欠税","《中华人民共和国税收征收管理法》第六十五条\n纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，妨碍税务机关追缴欠缴的税款的，由税务机关追缴欠缴的税款、滞纳金，并处欠缴税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。",null,"√",null,null,"较轻",{"v":0.5,"d":"50%"},null,"金额","0元","1万元","妨碍追缴欠税金额1万元以下。","—"]
[72,{"v":90200,"d":"090200"},"转移财产妨碍追缴欠税",{"$nulls":5},"一般",{"v":0.5,"d":"50%"},"1倍","金额","1万元","10万元","妨碍追缴欠税金额1万元（不含）～10万元。","—"]
[{"$nulls":8},"严重","1倍","5倍","金额","10万元","—","妨碍追缴欠税金额超过10万元。","—"]
[73,"无代码","纳税人、纳税担保人采取欺骗、隐瞒等手段提供担保","《纳税担保试行办法》（国家税务总局令第11号）第三十一条第一款\n纳税人、纳税担保人采取欺骗、隐瞒等手段提供担保的，由税务机关处以1000元以下的罚款；属于经营行为的，处以1万元以下的罚款。",{"$nulls":4},"较轻","0元","1000元","情节","—","—","不属于经营行为。","—"]
[{"$nulls":8},"一般","1000元","5000元","情节\n金额","0万元","50万元","属于经营行为，担保金额在50万元以下。","—"]
[{"$nulls":8},"严重","5000元","1万元","情节\n金额","50万元","—","属于经营行为，担保金额超过50万元。","—"]
[74,"无代码","非法为纳税人、纳税担保人实施虚假纳税担保提供方便","《纳税担保试行办法》（国家税务总局令第11号）第三十一条第二款 \n非法为纳税人、纳税担保人实施虚假纳税担保提供方便的，由税务机关处以1000元以下的罚款。",null,"√",null,null,"较轻","—","—","—","—","—","—","—"]
[{"$nulls":8},"一般","0元","500元","金额","0元","10万元","涉及虚假纳税担保金额在10万元以下。","—"]
[{"$nulls":8},"严重","500元","1000元","金额","10万元","—","涉及虚假纳税担保金额超过10万元。","—"]
[75,"无代码","纳税人采取欺骗、隐瞒等手段提供担保，造成应缴税款损失","《纳税担保试行办法》（国家税务总局令第11号）第三十二条\n纳税人采取欺骗、隐瞒等手段提供担保，造成应缴税款损失的，由税务机关按照《税收征管法》第六十八条规定处以未缴、少缴税款50%以上5倍以下的罚款。",null,"√",null,null,"较轻",{"v":0.5,"d":"50%"},null,"金额","0元","10万元","造成应缴税款损失10万元以下。","—"]
[{"$nulls":8},"一般","50%","1倍","金额","10万元","50万元","造成应缴税款损失10万元（不含）～50万元。","—"]
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[76,"无代码","扣缴义务人未按规定开具税收票证","《税收票证管理办法》（国家税务总局令第28号）第五十四条第二款  \n扣缴义务人未按照本办法开具税收票证的，可以根据情节轻重，处以一千元以下的罚款。",null,"√",null,null,"较轻","0元","500元","次数","—","—","五年内首次发生但不符合“首违不罚”条件，或五年内第二次发生。","—"]
[{"$nulls":8},"一般","500元","1000元","次数","—","—","五年内三次以上发生。","—"]
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[]
["说明：\n一、违法手段代码和名称参照金税三期税收管理系统中的分类确定。\n二、违法程度共划分为四个阶次，即“轻微”“较轻”“一般”“严重”,分别对应不同的裁量基准，每一阶次罚款执行标准设置“最低限额”和“最高限额”，其中“轻微”阶次包括违法行为轻微并及时改正没有造成危害后果的轻微违法和符合“首违不罚”条件的初次违法,为简化处理未在每项中进行单独列示。\n三、考量因素根据不同的违法行为确定，主要有次数、时限、份数、金额、情节等，并设定了“最低限度”和“最高限度”，“具体情形特征”为“考量因素”的细化说明。\n四、“五年”是指违法行为发生的当年及前4个纳税年度。\n五、“首违不罚”执行口径：对于“纳税人未按照规定期限办理纳税申报和报送纳税资料”和“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”以一个纳税年度为计算期间，每年度清零，重新计算；其他“首违不罚”事项以五个纳税年度为计算期间。\n六、“以上”“以下”“以内”“最高限额”“最高限度”均包含本数，“最低限额”“最低限度”均不包含本数，已明确具体数额的除外。\n七、对情节复杂、争议较大、处罚较重、影响较广或者拟减轻处罚等税务行政处罚案件，应当经过县级以上税务机关集体审议决定。\n八、当事人有证据足以证明没有主观过错的，不予行政处罚。\n九、执行过程中，对于国家在特殊时期出台的特殊政策，按国家政策规定执行。\n十、本基准由国家税务总局辽宁省税务局负责解释。"]