新編審計查出違紀問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(jīng)營者違規(guī)收費..............................................................................................................2019貪污公款(公共財物).....................

11、.................................................................................2020.私分國有資產(chǎn)....................................................................................................................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(guān)的資料..............................................................................2624拒絕、阻礙審計機關(guān)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(jīng)營外匯業(yè)務違規(guī)擅自經(jīng)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(chǎn)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(shù)改造項目建設成本擠列生產(chǎn)本技術(shù)改造項目建設成本擠列生產(chǎn)本.....................

20、...............................................5772轉(zhuǎn)移、侵占和挪用建設資金及其利息收入轉(zhuǎn)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(zhuǎn)成本轉(zhuǎn)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(zhuǎn)材料成本差異轉(zhuǎn)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(jīng)費計提工會經(jīng)費.............................................................................................6686少少(多)計提職工教育經(jīng)費計提職工教育經(jīng)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(chǎn)、無形資產(chǎn)減值準備產(chǎn)、無形資產(chǎn)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(chǎn)未按規(guī)定期限攤銷無形資產(chǎn)................................................................................7095違規(guī)核算長期股權(quán)投資違規(guī)核算長期股權(quán)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................