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本文主要根据《税收征管法》第67条规定和《中华人民共和国刑法》(以下简称《刑法》)第二百零二条规定的法律适用上,就一些问题加以明辨。包括:一是抗税罪的主体只能是自然人,包括纳税人和扣缴义务人。二是抗税行为的罪与非罪;纳税人或者扣缴义务人实施了某种抗税行为,如果情节显著轻微危害不大,也不认为是犯罪,不宜以抗税罪追究刑事责任,而只能视为一般抗税行为。准确区分税收争议引发的暴力、威胁事件的性质,区分罪与非罪,是执法中的一个重要问题。三是抗税行为的此罪与彼罪,即抗税罪与妨害公务罪、偷税罪的关系和区别。
This article mainly discerns some issues based on the application of the law stipulated in Article 67 of the Tax Administration Law and Article 202 of the Criminal Law of the People’s Republic of China (hereinafter referred to as “the Criminal Law”). Including: First, the subject of anti-tax crimes can only be natural persons, including taxpayers and withholding agents. Second, the anti-tax acts of crime and non-crime; taxpayers or withholding agents to implement some kind of anti-tax behavior, if the circumstances are not significant minor harm, do not think it is a crime, should not be held criminally responsible for anti-crime, but only For the general anti-tax behavior. Accurately distinguishing the violence triggered by the tax dispute, the nature of the threatening incident, and distinguishing crime from non-crime are an important issue in law enforcement. Third, this crime and the crime of anti-tax crime, that is, the relationship between anti-tax crimes and obstruction of civil servants, tax evasion and differences.