審計(jì)常見問題定性與處理處罰依據(jù)解讀

1、1審計(jì)常見問題定性與處理處罰依據(jù)審計(jì)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(yīng)扣應(yīng)扣(收)未扣未扣(收)稅款稅款....................................................106.6.私設(shè)會(huì)計(jì)帳簿（帳外設(shè)帳）私設(shè)會(huì)計(jì)帳簿（帳外設(shè)帳）...............................................107隱匿隱匿(故意銷毀故意銷毀)會(huì)計(jì)資料會(huì)計(jì)資料.........

4、.........................................118造假賬、編制虛假財(cái)務(wù)會(huì)計(jì)報(bào)告造假賬、編制虛假財(cái)務(wù)會(huì)計(jì)報(bào)告............................................129私設(shè)小金庫私設(shè)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(fèi)經(jīng)營者違規(guī)收費(fèi).........................................................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(cái)政部分二、財(cái)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(shí)批復(fù)預(yù)算未及時(shí)批復(fù)預(yù)算.........................................................242222預(yù)算收入未納入預(yù)算管理預(yù)算收入未納入預(yù)算管理............................

10、.....................252323截留、挪用預(yù)算收入截留、挪用預(yù)算收入.....................................................262424改變用途使用專項(xiàng)資金改變用途使用專項(xiàng)資金...................................................272525虛列財(cái)政支出虛列財(cái)政支出...........................

11、................................282626違規(guī)核銷財(cái)政周轉(zhuǎn)金違規(guī)核銷財(cái)政周轉(zhuǎn)金.....................................................2927.27.擅自改變預(yù)算收入項(xiàng)目、標(biāo)準(zhǔn)、對(duì)象和期限擅自改變預(yù)算收入項(xiàng)目、標(biāo)準(zhǔn)、對(duì)象和期限................................292828擅自減征、緩征、免征預(yù)算收入擅自減征、緩征、免征預(yù)算收

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

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

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

15、393737將在預(yù)算外支出的款項(xiàng)轉(zhuǎn)為預(yù)算內(nèi)支出將在預(yù)算外支出的款項(xiàng)轉(zhuǎn)為預(yù)算內(nèi)支出.....................................393838滯留應(yīng)當(dāng)下?lián)艿呢?cái)政資金滯留應(yīng)當(dāng)下?lián)艿呢?cái)政資金.................................................4138181財(cái)政建設(shè)資金未到位財(cái)政建設(shè)資金未到位.........................................

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

17、.......................838585建設(shè)單位管理費(fèi)超支建設(shè)單位管理費(fèi)超支.....................................................848686未按規(guī)定編制竣工財(cái)務(wù)決算未按規(guī)定編制竣工財(cái)務(wù)決算...............................................858787工程支出超預(yù)算工程支出超預(yù)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(jié)余資金未及時(shí)上繳財(cái)政工程結(jié)余資金未及時(shí)上繳財(cái)政.............................................87五、企業(yè)部分五、企業(yè)部分..................

19、................................................................................................................87879090少(多)計(jì)收入計(jì)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(jì)提少計(jì)提(多計(jì)提多計(jì)提)費(fèi)用費(fèi)用.....................................................889393少(多)計(jì)提貸款利息計(jì)提貸款利息.....................................................899494違規(guī)核算長期股權(quán)投資違規(guī)核算長期股權(quán)

21、投資...................................................909595未按規(guī)定編制合并會(huì)計(jì)報(bào)表未按規(guī)定編制合并會(huì)計(jì)報(bào)表...............................................919696少(多)計(jì)利潤計(jì)利潤(或者虛增、虛減利潤或者虛增、虛減利潤).......................................929797虛報(bào)注冊(cè)資本虛報(bào)注

22、冊(cè)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(cái)產(chǎn)低價(jià)出售或無償處置給其他單位或個(gè)人將財(cái)產(chǎn)低價(jià)出售或無償處置給其他單位或個(gè)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(yīng)當(dāng)進(jìn)行產(chǎn)權(quán)界定而未進(jìn)行，導(dǎo)致國有資產(chǎn)權(quán)益受損應(yīng)當(dāng)進(jìn)行產(chǎn)權(quán)界定而未進(jìn)行，導(dǎo)致國有資產(chǎn)權(quán)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(píng)估核準(zhǔn)、備案手續(xù)未按要求辦理國有資產(chǎn)評(píng)估核準(zhǔn)、備案手續(xù)...............................102110110未按規(guī)定在產(chǎn)權(quán)交易機(jī)構(gòu)中進(jìn)行國有產(chǎn)權(quán)轉(zhuǎn)讓交易未按規(guī)定在產(chǎn)權(quán)交易機(jī)構(gòu)中進(jìn)行國有產(chǎn)權(quán)轉(zhuǎn)讓交易.........................104111111將國有資產(chǎn)低價(jià)折股、低價(jià)出售或者無償

27、分給個(gè)人將國有資產(chǎn)低價(jià)折股、低價(jià)出售或者無償分給個(gè)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(yù)算外收入坐收坐支預(yù)算外收入...................................................106114114隱瞞轉(zhuǎn)移預(yù)算外收入隱瞞轉(zhuǎn)移預(yù)算外收入...................................................107115115應(yīng)繳

29、未繳財(cái)政專戶應(yīng)繳未繳財(cái)政專戶.....................................................108116116截留應(yīng)撥下級(jí)預(yù)算截留應(yīng)撥下級(jí)預(yù)算(外)款...............................................109117117將不應(yīng)當(dāng)在預(yù)算內(nèi)支出的款項(xiàng)轉(zhuǎn)為預(yù)算內(nèi)支出。將不應(yīng)當(dāng)在預(yù)算內(nèi)支出的款項(xiàng)轉(zhuǎn)為預(yù)算內(nèi)支出。..........................

30、.109118.118.預(yù)算內(nèi)轉(zhuǎn)預(yù)算外預(yù)算內(nèi)轉(zhuǎn)預(yù)算外.......................................................110119.119.亂攤派亂攤派...............................................................111120.120.應(yīng)列未列支出應(yīng)列未列支出....................................