萬科成本新編審計查出違紀問題定性及處理處罰依據(jù)張亞亞匯編

1、新編審計查出違紀問題定性及處理處罰依據(jù)新編審計查出違紀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................................................................................................108造假賬、編制虛假財務會計報告........

5、............................................................................119私設小金庫........................................................................................................................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.............................................

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)營者違規(guī)收費............................................................................................................

11、..2019貪污公款(公共財物)......................................................................................................2120.私分國有資產...........................................................................................

12、.........................2321挪用公款..........................................................................................................................2422法人以個人名義設立帳戶買賣證券..............................................

13、................................2623拒絕、拖延提供與審計有關的資料..............................................................................2624拒絕、阻礙審計機關檢查............................................................................

14、..................27二、財政部分................................................................27(一)財政...........................................................................................................................

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.未及時批復

16、預算........................................................................................................2928預算收入未納入預算管理......................................................................................2929截留、挪用預算收入

17、..............................................................................................3030未按規(guī)定收繳國有資產經(jīng)營收益..........................................................................3131改變用途使用專項資金....................

18、......................................................................3232虛列財政支出..........................................................................................................3333違規(guī)核銷財政周轉金.....................

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

20、..........................................................................................................3535越權批準減免稅......................................................................................................3

21、572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............................................................................................5974虛列工程費用，

22、套取財政資金虛列工程費用，套取財政資金............................................................................6075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).....................................................................6176虛報投資完成額虛報投資完成額(虛列建設

23、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................................................................................................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)計收入計收入(或者隱瞞、虛列收入或者隱瞞、虛列收入)...................

25、..............................................6380少少(多)轉成本轉成本.........................................................................................................6381少計提少計提(多計提多計提)費用費用................................

26、.............................................................6482少少(多)轉材料成本差異轉材料成本差異.........................................................................................6583少少(多)計提折舊計提折舊..............................

27、.......................................................................6584少少(多)計提貸款利息計提貸款利息.............................................................................................6685少少(多)計提工會經(jīng)費計提工會經(jīng)費..............

28、...............................................................................6686少少(多)計提職工教育經(jīng)費計提職工教育經(jīng)費.....................................................................................6787少少(多)計提職工福利費計提職工福利費........

29、.................................................................................6888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.....................................................................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..

30、...................................................................6890未未(少、多少、多)計提壞賬準備計提壞賬準備.....................................................................................6991未未(少、多少、多)計提存貨跌價準備計提存貨跌價準備”...........

31、........................................................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...................................................7093未未(少、多少、多)計提在建工程減值準備計提在建工程減值準備.....................................

32、................................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................................................................................7195違規(guī)核算長期股權投資違規(guī)核算長期股權投資........................................................

33、................................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、虛減利潤).............................................

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虛報注冊資本虛報注冊資本....................................................................................

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(占壓、挪用、擠占占壓、挪用、擠占)預算收入預算收入..................................................................77103坐收

37、坐支預算外收入坐收坐支預算外收入..........................................................................................78l04隱瞞轉移預算外收入隱瞞轉移預算外收入...........................................................................................

38、78105應繳未繳財政專戶應繳未繳財政專戶..............................................................................................79l06截留應拔下級預算截留應拔下級預算(外)款................................................................................

39、....80107向非預算單位撥款向非預算單位撥款......................................................................................81108.預算內轉預算外預算內轉預算外.........................................................................................

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