新編審計查出違紀問題定性及處理處罰依據

1、目錄一、綜合部分..................................................................51偷逃稅款..............................................................................................................................52、漏交稅款.......

2、.......................................................................................................................73欠交稅款...............................................................................................

3、...............................74騙取國家出口退稅..............................................................................................................85應扣(收)未扣(收)稅款.......................................................

4、...............................................97隱匿(故意銷毀)會計資料..................................................................................................98造假賬、編制虛假財務會計報告.............................................

5、.......................................109私設小金庫........................................................................................................................1110公款私存.............................................

6、.............................................................................1211違規(guī)借貸..........................................................................................................................1412.違規(guī)出讓銀行帳戶

7、............................................................................................................1513違規(guī)多頭開立銀行帳戶..................................................................................................

8、1514坐支現(xiàn)金..........................................................................................................................1615白條頂庫..................................................................................

9、........................................1616非法吸收公眾存款..........................................................................................................171717虛開增值稅專用發(fā)票虛開增值稅專用發(fā)票......................................

10、................................................................1818經營者違規(guī)收費..............................................................................................................2019貪污公款(公共財物).....................

11、.................................................................................2020.私分國有資產....................................................................................................................2221挪用公款....

12、......................................................................................................................2322法人以個人名義設立帳戶買賣證券..............................................................................2523拒

13、絕、拖延提供與審計有關的資料..............................................................................2624拒絕、阻礙審計機關檢查..............................................................................................26二、財政部分...........

14、.....................................................27(一)財政..................................................................................................................................2725，違規(guī)制定減、免、緩稅收政策............

15、.................................................................27(四)外匯管理..........................................................................................................................5364逃匯逃匯................

16、........................................................................................................5365套匯套匯............................................................................................................

17、............5466違規(guī)擅自經營外匯業(yè)務違規(guī)擅自經營外匯業(yè)務........................................................................................5467私自買賣外匯私自買賣外匯(變相買賣、倒買倒賣變相買賣、倒買倒賣外匯外匯).......................................................5

18、568金融企業(yè)會計核算、財務管理問題金融企業(yè)會計核算、財務管理問題....................................................................56四、固定資產投資部分................................................5669多多(少)列概算列概算”...........................................

19、............................................................5670概算概算(預算預算)外投資外投資(計劃外工程計劃外工程).........................................................................5671技術改造項目建設成本擠列生產本技術改造項目建設成本擠列生產本.....................

20、...............................................5772轉移、侵占和挪用建設資金及其利息收入轉移、侵占和挪用建設資金及其利息收入........................................................5873隱瞞、截留基建收入隱瞞、截留基建收入.......................................................

21、.....................................5974虛列工程費用，套取財政資金虛列工程費用，套取財政資金............................................................................5975多多(少)計工程款計工程款(虛報冒領工程款虛報冒領工程款)............................................

22、.........................6076虛報投資完成額虛報投資完成額(虛列建設成本虛列建設成本).........................................................................6177項目應招標未招標項目應招標未招標......................................................................

23、..........................6278違規(guī)肢解發(fā)包工程違規(guī)肢解發(fā)包工程................................................................................................62五、企業(yè)部分................................................................6379少少

24、(多)計收入計收入(或者隱瞞、虛列收入或者隱瞞、虛列收入).................................................................6380少少(多)轉成本轉成本.........................................................................................................6381少計

25、提少計提(多計提多計提)費用費用.............................................................................................6482少少(多)轉材料成本差異轉材料成本差異........................................................................................

26、.6483少少(多)計提折舊計提折舊.....................................................................................................6584少少(多)計提貸款利息計提貸款利息................................................................................

27、.............6585少少(多)計提工會經費計提工會經費.............................................................................................6686少少(多)計提職工教育經費計提職工教育經費....................................................................

28、.................6787少少(多)計提職工福利費計提職工福利費.........................................................................................6788未未(少；多少；多)計提委托貸款減值準備計提委托貸款減值準備.........................................................

29、............6889未未(少、多少、多)計提短期投資跌價準備計提短期投資跌價準備.....................................................................6890未未(少、多少、多)計提壞賬準備計提壞賬準備...............................................................................

30、......6991未未(少、多少、多)計提存貨跌價準備計提存貨跌價準備”...................................................................6992未未(少、多少、多)計提長期計提長期產、無形資產減值準備產、無形資產減值準備...................................................6993未未(少、多少、多)計提在建工程減值準

31、備計提在建工程減值準備.....................................................................7094未按規(guī)定期限攤銷無形資產未按規(guī)定期限攤銷無形資產................................................................................7095違規(guī)核算長期股權投資違規(guī)核算長期股權投資........

32、................................................................................7196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................................................................................7297少少(多)計利潤計利潤(或者虛增、虛減利潤或者虛增、虛減

33、利潤).................................................................7298未按照規(guī)定提取法定公積金、公益金未按照規(guī)定提取法定公積金、公益金................................................................7399虛報注冊資本虛報注冊資本....................................

34、....................................................................73100虛假出資虛假出資..............................................................................................................75101抽逃出資抽逃出資................