審計常見問題定性與處理處罰依據(jù)

1、1審計常見問題定性與處理處罰依據(jù)審計常見問題定性與處理處罰依據(jù)目錄一、綜合部分一、綜合部分....................................................................................................................................71偷逃稅款偷逃稅款.................................

2、................................72少交稅款少交稅款.................................................................73欠交稅款欠交稅款.................................................................84騙取國家出口退稅騙取國家出口退稅....................

3、.....................................95應扣應扣(收)未扣未扣(收)稅款稅款....................................................106.6.私設會計帳簿（帳外設帳）私設會計帳簿（帳外設帳）...............................................107隱匿隱匿(故意銷毀故意銷毀)會計資料會計資料.........

4、.........................................118造假賬、編制虛假財務會計報告造假賬、編制虛假財務會計報告............................................129私設小金庫私設小金庫..............................................................131010公款私存公款私存...............

5、................................................141111違規(guī)借貸違規(guī)借貸...............................................................1512.12.違規(guī)出租出借銀行帳戶違規(guī)出租出借銀行帳戶..................................................161313違規(guī)多頭開立銀行帳戶違

6、規(guī)多頭開立銀行帳戶...................................................161414坐支現(xiàn)金坐支現(xiàn)金...............................................................181515白條頂庫白條頂庫...............................................................181616

7、經(jīng)營者違規(guī)收費經(jīng)營者違規(guī)收費.........................................................191717私分國有資產(chǎn)私分國有資產(chǎn)...........................................................191818挪用公款挪用公款..........................................................

8、.....21二、財政部分二、財政部分..................................................................................................................................23231919違規(guī)制定減、免、緩稅收政策違規(guī)制定減、免、緩稅收政策.....................................

9、........2320.20.違規(guī)自行制定稅收先征后返政策違規(guī)自行制定稅收先征后返政策...........................................232121未及時批復預算未及時批復預算.........................................................242222預算收入未納入預算管理預算收入未納入預算管理............................

10、.....................252323截留、挪用預算收入截留、挪用預算收入.....................................................262424改變用途使用專項資金改變用途使用專項資金...................................................272525虛列財政支出虛列財政支出...........................

11、................................282626違規(guī)核銷財政周轉(zhuǎn)金違規(guī)核銷財政周轉(zhuǎn)金.....................................................2927.27.擅自改變預算收入項目、標準、對象和期限擅自改變預算收入項目、標準、對象和期限................................292828擅自減征、緩征、免征預算收入擅自減征、緩征、免征預算收

12、入...........................................312929擅自將預算收入轉(zhuǎn)為預算外收入擅自將預算收入轉(zhuǎn)為預算外收入...........................................323030隱瞞應當上繳的預算收入隱瞞應當上繳的預算收入.................................................333131應納入預算管理的非稅收入，未納入

13、預算管理應納入預算管理的非稅收入，未納入預算管理...............................343232不按照規(guī)定的預算級次、預算科目入庫預算收入不按照規(guī)定的預算級次、預算科目入庫預算收入.............................353333將預算收入存入財政專戶或國庫外設立的銀行賬戶將預算收入存入財政專戶或國庫外設立的銀行賬戶...........................363434違規(guī)辦理預

14、算收入退庫違規(guī)辦理預算收入退庫...................................................373535辦理無預算或超預算撥款辦理無預算或超預算撥款.................................................383636未按用款計劃核撥財政資金未按用款計劃核撥財政資金...............................................

15、393737將在預算外支出的款項轉(zhuǎn)為預算內(nèi)支出將在預算外支出的款項轉(zhuǎn)為預算內(nèi)支出.....................................393838滯留應當下?lián)艿呢斦Y金滯留應當下?lián)艿呢斦Y金.................................................4138181財政建設資金未到位財政建設資金未到位.........................................

16、............798282投資項目資本金占總投資的比例不符合規(guī)定投資項目資本金占總投資的比例不符合規(guī)定.................................798383未按規(guī)定單獨建賬核算未按規(guī)定單獨建賬核算...................................................818484未按規(guī)定處理建設期間利息收入未按規(guī)定處理建設期間利息收入....................

17、.......................838585建設單位管理費超支建設單位管理費超支.....................................................848686未按規(guī)定編制竣工財務決算未按規(guī)定編制竣工財務決算...............................................858787工程支出超預算工程支出超預算.......................

18、..................................868888未按規(guī)定保留質(zhì)量保證金未按規(guī)定保留質(zhì)量保證金.................................................868989工程結余資金未及時上繳財政工程結余資金未及時上繳財政.............................................87五、企業(yè)部分五、企業(yè)部分..................

19、................................................................................................................87879090少(多)計收入計收入(或者隱瞞、虛列收入或者隱瞞、虛列收入).......................................879191少(多)轉(zhuǎn)成本轉(zhuǎn)成本...............

20、............................................889292少計提少計提(多計提多計提)費用費用.....................................................889393少(多)計提貸款利息計提貸款利息.....................................................899494違規(guī)核算長期股權投資違規(guī)核算長期股權

21、投資...................................................909595未按規(guī)定編制合并會計報表未按規(guī)定編制合并會計報表...............................................919696少(多)計利潤計利潤(或者虛增、虛減利潤或者虛增、虛減利潤).......................................929797虛報注冊資本虛報注

22、冊資本...........................................................929898虛假出資虛假出資...............................................................939999抽逃出資抽逃出資...............................................................9410

23、0100未正確核算已完工、已交付使用的固定資產(chǎn)未正確核算已完工、已交付使用的固定資產(chǎn)................................95101101違反規(guī)定用途使用貸款違反規(guī)定用途使用貸款..................................................96102102企業(yè)之間擅自辦理借貸或者變相借貸企業(yè)之間擅自辦理借貸或者變相借貸............................

24、..........97103103違規(guī)核銷資產(chǎn)損失違規(guī)核銷資產(chǎn)損失......................................................97104104將財產(chǎn)低價出售或無償處置給其他單位或個人將財產(chǎn)低價出售或無償處置給其他單位或個人..............................99105105不按規(guī)定辦理取得資產(chǎn)的轉(zhuǎn)移手續(xù)造成損失不按規(guī)定辦理取得資產(chǎn)的轉(zhuǎn)移手續(xù)造成損失........

25、........................99106106應當進行產(chǎn)權界定而未進行，導致國有資產(chǎn)權益受損應當進行產(chǎn)權界定而未進行，導致國有資產(chǎn)權益受損.......................100107107將國有資產(chǎn)界定為其他所有制資產(chǎn)將國有資產(chǎn)界定為其他所有制資產(chǎn).......................................100108108違反清產(chǎn)核資程序或清產(chǎn)核資工作質(zhì)量不符合要求違反清產(chǎn)核資程序或清

26、產(chǎn)核資工作質(zhì)量不符合要求.........................101109109未按要求辦理國有資產(chǎn)評估核準、備案手續(xù)未按要求辦理國有資產(chǎn)評估核準、備案手續(xù)...............................102110110未按規(guī)定在產(chǎn)權交易機構中進行國有產(chǎn)權轉(zhuǎn)讓交易未按規(guī)定在產(chǎn)權交易機構中進行國有產(chǎn)權轉(zhuǎn)讓交易.........................104111111將國有資產(chǎn)低價折股、低價出售或者無償

27、分給個人將國有資產(chǎn)低價折股、低價出售或者無償分給個人.........................104112.112.在企業(yè)改制過程中弄虛作假，騙取企業(yè)所得稅優(yōu)惠政策在企業(yè)改制過程中弄虛作假，騙取企業(yè)所得稅優(yōu)惠政策.....................105六、行政事業(yè)部分六、行政事業(yè)部分......................................................................

28、..................................................106106113113坐收坐支預算外收入坐收坐支預算外收入...................................................106114114隱瞞轉(zhuǎn)移預算外收入隱瞞轉(zhuǎn)移預算外收入...................................................107115115應繳

29、未繳財政專戶應繳未繳財政專戶.....................................................108116116截留應撥下級預算截留應撥下級預算(外)款...............................................109117117將不應當在預算內(nèi)支出的款項轉(zhuǎn)為預算內(nèi)支出。將不應當在預算內(nèi)支出的款項轉(zhuǎn)為預算內(nèi)支出。..........................

30、.109118.118.預算內(nèi)轉(zhuǎn)預算外預算內(nèi)轉(zhuǎn)預算外.......................................................110119.119.亂攤派亂攤派...............................................................111120.120.應列未列支出應列未列支出....................................