【裁判要旨】个人终止投资并将股权转让给他人,其股权转让所得与实际出资的差额部分,属于个人所得税应征税款,但尚未收取的股权转让所得不应计入征税范围。行为人徇私舞弊不征该部分应征税款,致使国家税收遭受重大损失的,构成徇私舞弊不征税款罪。 Article of the referee Individual termination of investment and equity transfer to others, the equity transfer of the difference between the actual contribution and part of the personal income tax is taxable, but not yet received the equity transfer income should not be included in the tax range. Anyone who practices favoritisms by the perpetrator does not impose any tax on the part and causes heavy losses to the state’s tax revenue, thus constituting a crime of non-taxation of favoritism and favoritism.