新編審計(jì)查出違紀(jì)問(wèn)題定性及處理處罰依據(jù)

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(guó)家出口退稅..............................................................................................................85應(yīng)扣(收)未扣(收)稅款.......................................................

4、...............................................97隱匿(故意銷(xiāo)毀)會(huì)計(jì)資料..................................................................................................98造假賬、編制虛假財(cái)務(wù)會(huì)計(jì)報(bào)告.............................................

5、.......................................109私設(shè)小金庫(kù)........................................................................................................................1110公款私存.............................................

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

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

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

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

10、................................................................1818經(jīng)營(yíng)者違規(guī)收費(fèi)..............................................................................................................2019貪污公款(公共財(cái)物).....................

11、.................................................................................2020.私分國(guó)有資產(chǎn)....................................................................................................................2221挪用公款....

12、......................................................................................................................2322法人以個(gè)人名義設(shè)立帳戶(hù)買(mǎi)賣(mài)證券..............................................................................2523拒

13、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..............................................................................................26二、財(cái)政部分...........

14、.....................................................27(一)財(cái)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(jīng)營(yíng)外匯業(yè)務(wù)違規(guī)擅自經(jīng)營(yíng)外匯業(yè)務(wù)........................................................................................5467私自買(mǎi)賣(mài)外匯私自買(mǎi)賣(mài)外匯(變相買(mǎi)賣(mài)、倒買(mǎi)倒賣(mài)變相買(mǎi)賣(mài)、倒買(mǎi)倒賣(mài)外匯外匯).......................................................5

18、568金融企業(yè)會(huì)計(jì)核算、財(cái)務(wù)管理問(wèn)題金融企業(yè)會(huì)計(jì)核算、財(cái)務(wù)管理問(wèn)題....................................................................56四、固定資產(chǎn)投資部分................................................5669多多(少)列概算列概算”...........................................

19、............................................................5670概算概算(預(yù)算預(yù)算)外投資外投資(計(jì)劃外工程計(jì)劃外工程).........................................................................5671技術(shù)改造項(xiàng)目建設(shè)成本擠列生產(chǎn)本技術(shù)改造項(xiàng)目建設(shè)成本擠列生產(chǎn)本.....................

20、...............................................5772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.......................................................

21、.....................................5974虛列工程費(fèi)用，套取財(cái)政資金虛列工程費(fèi)用，套取財(cái)政資金............................................................................5975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)............................................

22、.........................6076虛報(bào)投資完成額虛報(bào)投資完成額(虛列建設(shè)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)......................................................................

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(jì)收入計(jì)收入(或者隱瞞、虛列收入或者隱瞞、虛列收入).................................................................6380少少(多)轉(zhuǎn)成本轉(zhuǎn)成本.........................................................................................................6381少計(jì)

25、提少計(jì)提(多計(jì)提多計(jì)提)費(fèi)用費(fèi)用.............................................................................................6482少少(多)轉(zhuǎn)材料成本差異轉(zhuǎn)材料成本差異........................................................................................

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

27、.............6585少少(多)計(jì)提工會(huì)經(jīng)費(fèi)計(jì)提工會(huì)經(jīng)費(fèi).............................................................................................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)....................................................................

28、.................6787少少(多)計(jì)提職工福利費(fèi)計(jì)提職工福利費(fèi).........................................................................................6788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.........................................................

29、............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.....................................................................6890未未(少、多少、多)計(jì)提壞賬準(zhǔn)備計(jì)提壞賬準(zhǔn)備...............................................................................

30、......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”...................................................................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...................................................6993未未(少、多少、多)計(jì)提在建工程減值準(zhǔn)

31、備計(jì)提在建工程減值準(zhǔn)備.....................................................................7094未按規(guī)定期限攤銷(xiāo)無(wú)形資產(chǎn)未按規(guī)定期限攤銷(xiāo)無(wú)形資產(chǎn)................................................................................7095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........

32、................................................................................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

33、利潤(rùn)).................................................................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....................................

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