徇私舞弊不征税款罪的构成特征有哪些-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	徇私舞弊不征税款罪的构成特征有哪些
释义	法律分析：徇私舞弊不征税款罪的构成特征有： 1、客体要件，本罪侵犯的客体是国家的税收征收管理制度； 2、客观要件，本罪在客观方面表现为徇私舞弊，不征应征税款，致使国家税收遭受重大损失的行为； 3、主体要件，本罪的主体为特殊主体，即税务机关的工作人员； 4、主观要件，本罪在主观方面表现为故意。法律依据：《中华人民共和国刑法》第四百零四条税务机关的工作人员徇私舞弊，不征或者少征依应征税款，致使国家税收遭受重大损失的，处五年以下有期徒刑或者拘役；造成特别重大损失的，处五年以上有期徒刑。
随便看	火车餐车使用规定餐饮服务单位食品安全制度包括餐厅顾客凳子上自己摔倒谁负责在饭店把碗打碎了要赔吗？麦当劳咖啡续杯规则在饭店把碗打碎了要赔吗客人坐在餐厅的凳子上摔倒谁负责在餐厅吃饭摔倒谁负责小餐饮指的是什么餐厅顾客凳子上自己摔倒谁负责火车餐车使用规定在餐厅吃饭打碎餐具要赔吗在餐厅吃饭摔倒谁负责餐厅顾客在凳子上自己摔倒谁负责餐厅收取餐具费合理吗餐厅顾客凳子上自己摔倒谁负责麦当劳咖啡续杯规则麦当劳咖啡续杯规则餐厅顾客凳子上自己摔倒谁负责餐饮服务单位食品安全制度包括打碎茶杯赔整套茶具上千元,打破商家碗具按照什么标准赔偿小餐饮指的是什么做火车，刀具装刀盒里，用保鲜膜层层包起来再放入行李箱能带上火车/地铁吗？餐厅顾客凳子上自己摔倒谁负责在餐厅吃饭摔倒谁负责 member bank member company member corporation member enterprise member government member institution member involved in a crime member of a bar association member of a board of mediators member of a commune member of a company group member of a delegation member of a joint venture member of a lawyers' association member of a legislature assembly member of a mediation committee member of an editorial board member of an executive council or a board of directors member of a presidium member of armed forces member of a society, club, etc. Member Of Congress Member of Lands Tribunal Member of Parliament member of partnership

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