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line-height: 157%; text-align: center; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="center"><span style="font-size: 22pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">税收违法违纪</span><span style="font-size: 22pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_f9/$d0$d0$ce$aa_1_0_1.html"><span style="color: black; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none;" lang="en-us"><span lang="en-us">行为</span></span></a></span><span style="font-size: 22pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">处分规定</span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: center; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="center"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">监察部令</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us">2012</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">年第</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us">26</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">å�?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;"> </span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 仿宋_gb2312; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">《税收违法违çº?span lang="en-us"><a href="http://www.shui5.cn/article/search_f9/$d0$d0$ce$aa_1_0_1.html"><span style="color: black; line-height: 157%; text-decoration: none; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">行为</span></span></a></span>处分规定》已ç»?span lang="en-us">2012</span>å¹?span lang="en-us">3</span>æœ?span lang="en-us">16</span>日监察部ç¬?span lang="en-us">2</span>次部长办公会议ã€?span lang="en-us">2012</span>å¹?span lang="en-us">2</span>æœ?span lang="en-us">27</span>日人力资源和社会保障部第<span lang="en-us">87</span>次部务会议ã€?span lang="en-us">2011</span>å¹?span lang="en-us">10</span>æœ?span lang="en-us">10</span>日国å®?span lang="en-us"><a href="http://www.shui5.cn/article/search_c8/$cb$b0$ce$f1_1_0_1.html"><span style="color: black; line-height: 157%; text-decoration: none; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">税务</span></span></a></span>总局ç¬?span lang="en-us">2</span>次局务会议ã€?span lang="en-us">2012</span>å¹?span lang="en-us">2</span>æœ?span lang="en-us">17</span>日国家公务员局ç¬?span lang="en-us">34</span>次局务会议审议通过。现予布,自<span lang="en-us">2012</span>å¹?span lang="en-us">8</span>æœ?span lang="en-us">1</span>日起施行ã€?</span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: center; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="center"><span style="font-size: 16pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">税收违法违纪</span><span style="font-size: 16pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_f9/$d0$d0$ce$aa_1_0_1.html"><span style="color: black; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none;" lang="en-us"><span lang="en-us">行为</span></span></a></span><span style="font-size: 16pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">处分规定</span><span style="font-size: 16pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"> </span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us">      </span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">第一æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">为了加强</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_9b/$cb$b0$ca$d5_1_0_1.html"><span style="color: black; line-height: 157%; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">税收</span></span></a></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">征收管理,惩处税æ”?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_b4/$ce$a5$b7$a8_1_0_1.html"><span style="color: black; line-height: 157%; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">违法</span></span></a></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">违纪行为,促è¿?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_9b/$cb$b0$ca$d5_1_0_1.html"><span style="color: black; line-height: 157%; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">税收</span></span></a></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">法律法规的贯彻实施,根据《中华人民共和国</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_9b/$cb$b0$ca$d5_1_0_1.html"><span style="color: black; line-height: 157%; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">税收</span></span></a></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">征收管理法》、《中华人民共和国行政监察法》、《中华人民共和国公务员法》、《行æ”?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_b3/$bb$fa$b9$d8_1_0_1.html"><span style="color: black; line-height: 157%; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">机关</span></span></a></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">公务员处分条例》及其他有关法律、行政法规,制定本规定ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第二æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">有税æ”?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_b4/$ce$a5$b7$a8_1_0_1.html"><span style="color: black; line-height: 157%; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">违法</span></span></a></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">违纪行为的单位,其负有责任的领导人员和直接责任人员,以及有税æ”?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_b4/$ce$a5$b7$a8_1_0_1.html"><span style="color: black; line-height: 157%; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">违法</span></span></a></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">违纪行为的个人,应当承担纪律责任。属于下列人员的(以下统称有关责任人员),由任免</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_b3/$bb$fa$b9$d8_1_0_1.html"><span style="color: black; line-height: 157%; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">机关</span></span></a></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">或者监察机关按照管理权限依法给予处分:</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (一)行æ”?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_b3/$bb$fa$b9$d8_1_0_1.html"><span style="color: black; line-height: 157%; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">机关</span></span></a></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">公务员;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (二)法律、法规授权的具有公共事务管理职能的组织中从事公务的人员;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (三)行政机关依法委托从事公共事务管理活动的组织中从事公务的人员ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (四)企业、事业单位、社会团体中由行政机关任命的人员ã€?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  法律、行政法规、国务院决定和国务院监察机关、国务院人力资源社会保障部门制定的处分规章对税收违法违纪行为的处分另有规定的,从其规定ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第三æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;"> <span lang="en-us"><a href="http://www.shui5.cn/article/search_c8/$cb$b0$ce$f1_1_0_1.html"><span style="color: black; line-height: 157%; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">税务</span></span></a></span></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">机关及税务人员有下列行为之一的,对有关责任人员,给予警告或者记过处分;情节较重的,给予记大过或者降级处分;情节严重的,给予撤职处分ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (一)违反法定权限、条件和程序办理开ä¸?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><a href="http://www.shui5.cn/article/search_c8/$cb$b0$ce$f1_1_0_1.html"><span style="color: black; line-height: 157%; font-family: 宋体; text-decoration: none; mso-ascii-font-family: arial; mso-hansi-font-family: arial; text-underline: none; mso-bidi-font-size: 12.0pt;" lang="en-us"><span lang="en-us">税务</span></span></a></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">登记、变更税务登记或者注销税务登记的;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (二)违反规定发放、收缴税控专用设备的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (三)违反规定开具完税凭证、罚没凭证的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (四)违反法定程序为纳税人办理减税、免税、退税手续的ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第四æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">税务机关及税务人员有下列行为之一的,对有关责任人员,给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (一)违反规定发售、保管、代开增值税专用发票以及其他发票,致使国家税收遭受损失或者造成其他不良影响的;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (二)违反规定核定应纳税额、调整税收定额,导致纳税人税负水平明显不合理的ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第五æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">税务机关及税务人员有下列行为之一的,对有关责任人员,给予警告或者记过处分;情节较重的,给予记大过或者降级处分;情节严重的,给予撤职处分ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (一)违反规定采取税收保全、强制执行措施的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (二)查封、扣押纳税人个人及其所扶养家属维持生活必需的住房和用品的ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第六æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">税务机关及税务人员有下列行为之一的,对有关责任人员,给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (一)对管辖范围内的税收违法行为,发现后不予处理或者故意拖延查处,致使国家税收遭受损失的;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (二)徇私舞弊或者玩忽职守,不征或者少征应征税款,致使国家税收遭受损失的ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第七æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">税务机关及税务人员违反规定要求纳税人、扣缴义务人委托税务代理,或者为其指定税务代理机构的,对有关责任人员,给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第八æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">税务机关领导干部的近亲属在本人管辖的业务范围内从事与税收业务相关的中介活动,经劝阻其近亲属拒不退出或者本人不服从工作调整的,给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第九æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">税务人员有下列行为之一的,对有关责任人员,给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (一)在履行职务过程中侵害公民、法人或者其他组织合法权益的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (二)滥用职权,故意刁难纳税人、扣缴义务人的;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (三)对控告、检举税收违法违纪行为的纳税人、扣缴义务人以及其他检举人进行打击报复的ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第十æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">税务机关及税务人员有下列行为之一的,对有关责任人员,给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (一)索取、接受或者以借为名占用纳税人、扣缴义务人财物的;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (二)以明显低于市场的价格向管辖范围内纳税人购买物品的;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (三)以明显高于市场的价格向管辖范围内纳税人出售物品的;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (四)利用职权向纳税人介绍经营业务,谋取不正当利益的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (五)违反规定要求纳税人购买、使用指定的税控装置的ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第十一æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">税务机关私分、挪用、截留、非法占有税款、滞纳金、罚款或者查封、扣押的财物以及纳税担保财物的,对有关责任人员,给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第十二条</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">税务机关及税务人员有下列行为之一的,对有关责任人员,给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (一)隐匿、毁损、伪造、变造税收违法案件证据的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (二)提供虚假税务协查函件的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (三)出具虚假涉税证明的ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第十三条</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">有下列行为之一的,对有关责任人员,给予警告或者记过处分;情节较重的,给予记大过或者降级处分;情节严重的,给予撤职处分ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (一)违反规定作出涉及税收优惠的资格认定、审批的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (二)未按规定要求当事人出示税收完税凭证或者免税凭证而为其办理行政登记、许可、审批等事项的;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (三)违反规定办理纳税担保的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (四)违反规定提前征收、延缓征收税款的ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第十四条</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">有下列行为之一的,对有关责任人员,给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (一)违反法律、行政法规的规定,摊派税款的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (二)违反法律、行政法规的规定,擅自作出税收的开征、停征或者减税、免税、退税、补税以及其他同税收法律、行政法规相抵触的决定的ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第十五条</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">不依法履行代扣代缴、代收代缴税款义务,致使国家税款遭受损失的,对有关责任人员,给予记过或者记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第十六条</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">未经税务机关依法委托征收税款,或者虽经税务机关依法委托但未按照有关法律、行政法规的规定征收税款的,对有关责任人员,给予警告或者记过处分;情节较重的,给予记大过或者降级处分;情节严重的,给予撤职处分ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第十七条</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">有下列行为之一的,对有关责任人员,给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分:</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (一)违反规定为纳税人、扣缴义务人提供银行账户、发票、证明或者便利条件,导致未缴、少缴税款或者骗取国家出口退税款的;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (二)向纳税人、扣缴义务人通风报信、提供便利或者以其他形式帮助其逃避税务行政处罚的;</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (三)逃避缴纳税款、抗税、逃避追缴欠税、骗取出口退税的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (四)伪造、变造、非法买卖发票的ï¼?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  (五)故意使用伪造、变造、非法买卖的发票,造成不良后果的ã€?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  税务人员有前款第(二)项所列行为的,从重处分ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第十八条</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">受到处分的人员对处分决定不服的,可以依照《中华人民共和国行政监察法》、《中华人民共和国公务员法》、《行政机关公务员处分条例》等有关规定申请复核或者申诉ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第十九条</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">任免机关、监察机关和税务行政主管部门建立案件移送制度ã€?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  任免机关、监察机关查处税收违法违纪案件,认为应当由税务行政主管部门予以处理的,应当及时将有关案件材料移送税务行政主管部门。税务行政主管部门应当依法及时查处,并将处理结果书面告知任免机关、监察机关ã€?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us"><br /></span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  税务行政主管部门查处税收管理违法案件,认为应当由任免机关或者监察机关给予处分的,应当及时将有关案件材料移送任免机关或者监察机关。任免机关或者监察机关应当依法及时查处,并将处理结果书面告知税务行政主管部门ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第二十条</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">有税收违法违纪行为,应当给予党纪处分的,移送党的纪律检查机关处理。涉嫌犯罪的,移送司法机关依法追究刑事责任ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第二十一æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">有关税、船舶吨税及海关代征税收违法违纪行为的,按照法律、行政法规及有关处分规章的规定处理ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第二十二æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">本规定由监察部、人力资源社会保障部和国家税务总局负责解释ã€?/span></p> <p class="msonormal" style="margin: 0cm 0cm 0pt; line-height: 157%; text-align: left; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-pagination: widow-orphan;" align="left"><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">  第二十三æ�?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">本规定自</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us">2012</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">å¹?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us">8</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">æœ?/span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: arial; mso-font-kerning: 0pt;" lang="en-us">1</span><span style="font-size: 10pt; color: black; line-height: 157%; font-family: 宋体; mso-ascii-font-family: arial; mso-hansi-font-family: arial; mso-bidi-font-family: arial; mso-font-kerning: 0pt;">日起施行ã€?/span></p> </div> <div class="f_tb"> <div class="f_tb_hr"> </div> <div class="fl"> <span> 上一篇:<a href="/html/newsa201210055334152.html" title="县直党发ï¼?012ï¼?号关于关于在县直属机关党的基层组织和党员中实施“跨越发展先锋行动”的实施方案">县直党发ï¼?012ï¼?号关于关于在</a> </span> <span> 下一篇:<a href="/html/newsa201209042863136.html" title="会泽县总工会制度建è®?>会泽县总工会制度建è®?/a> </span> </div> </div> </div> </div> <div class="red_line w"></div> <div class="foot w"> 主办:中共会泽县委员ä¼?承办:会泽县党务公开领导小组办公å®?技术支持:曲靖市建功星有限责任公司<br /> 建议使用Internet Explorer 6.0或以ä¸?, 1024×768分辨率浏览本网站 </div> <script type="text/javascript" src="/tongji.js"></script></body> </html>