萬(wàn)科成本新編審計(jì)查出違紀(jì)問題定性及處理處罰依據(jù)張亞亞匯編

1、新編審計(jì)查出違紀(jì)問題定性及處理處罰依據(jù)新編審計(jì)查出違紀(jì)問題定性及處理處罰依據(jù)目錄一、綜合部分..................................................................61偷逃稅款......................................................................................................

2、........................62、漏交稅款..............................................................................................................................73欠交稅款.........................................................

3、.....................................................................74騙取國(guó)家出口退稅..............................................................................................................85應(yīng)扣(收)未扣(收)稅款.................

4、.....................................................................................97隱匿(故意銷毀)會(huì)計(jì)資料................................................................................................108造假賬、編制虛假財(cái)務(wù)會(huì)計(jì)報(bào)告........

5、............................................................................119私設(shè)小金庫(kù)........................................................................................................................1210公款私存........

6、..................................................................................................................1311違規(guī)借貸..................................................................................................

7、........................1412.違規(guī)出讓銀行帳戶............................................................................................................1513違規(guī)多頭開立銀行帳戶.............................................................

8、.....................................1614坐支現(xiàn)金..........................................................................................................................1615白條頂庫(kù).............................................

9、.............................................................................1716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、.....................................................................................................1918經(jīng)營(yíng)者違規(guī)收費(fèi)............................................................................................................

11、..2019貪污公款(公共財(cái)物)......................................................................................................2120.私分國(guó)有資產(chǎn)...........................................................................................

12、.........................2321挪用公款..........................................................................................................................2422法人以個(gè)人名義設(shè)立帳戶買賣證券..............................................

13、................................2623拒絕、拖延提供與審計(jì)有關(guān)的資料..............................................................................2624拒絕、阻礙審計(jì)機(jī)關(guān)檢查............................................................................

14、..................27二、財(cái)政部分................................................................27(一)財(cái)政...........................................................................................................................

15、.......2725，違規(guī)制定減、免、緩稅收政策.............................................................................272626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..........................................................................2827.未及時(shí)批復(fù)

16、預(yù)算........................................................................................................2928預(yù)算收入未納入預(yù)算管理......................................................................................2929截留、挪用預(yù)算收入

17、..............................................................................................3030未按規(guī)定收繳國(guó)有資產(chǎn)經(jīng)營(yíng)收益..........................................................................3131改變用途使用專項(xiàng)資金....................

18、......................................................................3232虛列財(cái)政支出..........................................................................................................3333違規(guī)核銷財(cái)政周轉(zhuǎn)金.....................

19、.........................................................................3434虛增預(yù)算收入..........................................................................................................34(二)稅務(wù)........................

20、..........................................................................................................3535越權(quán)批準(zhǔn)減免稅......................................................................................................3

21、572轉(zhuǎn)移、侵占和挪用建設(shè)資金及其利息收入轉(zhuǎn)移、侵占和挪用建設(shè)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............................................................................................5974虛列工程費(fèi)用，

22、套取財(cái)政資金虛列工程費(fèi)用，套取財(cái)政資金............................................................................6075多多(少)計(jì)工程款計(jì)工程款(虛報(bào)冒領(lǐng)工程款虛報(bào)冒領(lǐng)工程款).....................................................................6176虛報(bào)投資完成額虛報(bào)投資完成額(虛列建設(shè)

23、成本虛列建設(shè)成本).........................................................................6177項(xiàng)目應(yīng)招標(biāo)未招標(biāo)項(xiàng)目應(yīng)招標(biāo)未招標(biāo)................................................................................................6278違規(guī)肢解發(fā)包工程違規(guī)肢解發(fā)包工程..

24、..............................................................................................63五、企業(yè)部分................................................................6379少少(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)...................

25、..............................................6380少少(多)轉(zhuǎn)成本轉(zhuǎn)成本.........................................................................................................6381少計(jì)提少計(jì)提(多計(jì)提多計(jì)提)費(fèi)用費(fèi)用................................

26、.............................................................6482少少(多)轉(zhuǎn)材料成本差異轉(zhuǎn)材料成本差異.........................................................................................6583少少(多)計(jì)提折舊計(jì)提折舊..............................

27、.......................................................................6584少少(多)計(jì)提貸款利息計(jì)提貸款利息.............................................................................................6685少少(多)計(jì)提工會(huì)經(jīng)費(fèi)計(jì)提工會(huì)經(jīng)費(fèi)..............

28、...............................................................................6686少少(多)計(jì)提職工教育經(jīng)費(fèi)計(jì)提職工教育經(jīng)費(fèi).....................................................................................6787少少(多)計(jì)提職工福利費(fèi)計(jì)提職工福利費(fèi)........

29、.................................................................................6888未未(少；多少；多)計(jì)提委托貸款減值準(zhǔn)備計(jì)提委托貸款減值準(zhǔn)備.....................................................................6889未未(少、多少、多)計(jì)提短期投資跌價(jià)準(zhǔn)備計(jì)提短期投資跌價(jià)準(zhǔn)備..

30、...................................................................6890未未(少、多少、多)計(jì)提壞賬準(zhǔn)備計(jì)提壞賬準(zhǔn)備.....................................................................................6991未未(少、多少、多)計(jì)提存貨跌價(jià)準(zhǔn)備計(jì)提存貨跌價(jià)準(zhǔn)備”...........

31、........................................................6992未未(少、多少、多)計(jì)提長(zhǎng)期計(jì)提長(zhǎng)期產(chǎn)、無(wú)形資產(chǎn)減值準(zhǔn)備產(chǎn)、無(wú)形資產(chǎn)減值準(zhǔn)備...................................................7093未未(少、多少、多)計(jì)提在建工程減值準(zhǔn)備計(jì)提在建工程減值準(zhǔn)備.....................................

32、................................7094未按規(guī)定期限攤銷無(wú)形資產(chǎn)未按規(guī)定期限攤銷無(wú)形資產(chǎn)................................................................................7195違規(guī)核算長(zhǎng)期股權(quán)投資違規(guī)核算長(zhǎng)期股權(quán)投資........................................................

33、................................7196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................................................................................7297少少(多)計(jì)利潤(rùn)計(jì)利潤(rùn)(或者虛增、虛減利潤(rùn)或者虛增、虛減利潤(rùn)).............................................

34、....................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(bào)注冊(cè)資本虛報(bào)注冊(cè)資本....................................................................................

35、....................73100虛假出資虛假出資..............................................................................................................75101抽逃出資抽逃出資................................................................

36、..............................................75六、行政事業(yè)部分........................................................77102截留截留(占?jí)?、挪用、擠占占?jí)?、挪用、擠占)預(yù)算收入預(yù)算收入..................................................................77103坐收

37、坐支預(yù)算外收入坐收坐支預(yù)算外收入..........................................................................................78l04隱瞞轉(zhuǎn)移預(yù)算外收入隱瞞轉(zhuǎn)移預(yù)算外收入...........................................................................................

38、78105應(yīng)繳未繳財(cái)政專戶應(yīng)繳未繳財(cái)政專戶..............................................................................................79l06截留應(yīng)拔下級(jí)預(yù)算截留應(yīng)拔下級(jí)預(yù)算(外)款................................................................................

39、....80107向非預(yù)算單位撥款向非預(yù)算單位撥款......................................................................................81108.預(yù)算內(nèi)轉(zhuǎn)預(yù)算外預(yù)算內(nèi)轉(zhuǎn)預(yù)算外.........................................................................................

40、............81109.行政事業(yè)性收費(fèi)和政府性基金未按規(guī)定實(shí)行行政事業(yè)性收費(fèi)和政府性基金未按規(guī)定實(shí)行“票款分離票款分離”...............................82110.亂攤派亂攤派...............................................................................................................