抗税罪与欠税的区别有哪些-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	抗税罪与欠税的区别有哪些
释义	法律分析：两者的不同点主要表现在以下两方面：1、抗税罪具有逃避缴纳税款而非法获利的目的，欠税、一般并不具有逃避缴纳税款的目的、而多是因故不缴纳或故意暂时拖欠。2、抗税罪表现为以暴力、威胁方法拒不缴纳税款的行为，而欠税并不采用暴力威胁方法、一般表现为消极的不作为。法律依据：《中华人民共和国刑法》第二百零二条以暴力、威胁方法拒不缴纳税款的，处三年以下有期徒刑或者拘役，并处拒缴税款一倍以上五倍以下罚金节严重的,处三年以上七年以下有期徒刑，并处拒缴税款一倍以上五倍以下罚金。
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