什么是徇私舞弊不征、少征税款罪的主体要件?-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	什么是徇私舞弊不征、少征税款罪的主体要件?
释义	主体要件。本罪的主体要件是特殊主体，是履行征收税款职责的国家工作人员，即税务机关的工作人员。税务机关的工作人员，也就是指在各级税务局、税务分局和税务所中代表国家依法负有向纳税人或纳税单位征收税款义务并行使征收税款职权的人员。法律依据《中华人民共和国刑法》第四百零四条
随便看	驾驶证扣分规则是怎样的，扣分多少需要重新考取驾照驾照分被扣完了要重新考吗？驾照分扣光了要重新考吗规定新考驾照只有6分吗新考驾照只有6分吗？新驾驶证就6分么新驾驶证就6分嘛新驾照有几分呢？驾驶证零分了还能继续使用吗？驾驶证扣了12分多少时间内必须去重考驾驶证扣6分要考试吗驾驶证扣6分用不用考试驾驶证扣6分有必要学习消分吗新考的驾驶证可以扣分吗新考的驾照可以扣分吗新考的驾照能扣分吗父母离异孩子小升初入学政策法律问题父母离异孩子小升初入学规定父母离异孩子小升初入学规定？幼升小离异家庭需要什么证件离异家庭的孩子上小学要求什么手续离异的孩子上学需要哪些证件？离异家庭的孩子上小学要求什么手续驾照现在一年到底多少分新驾驶证的分值是多少？ administrative department in charge of foreign economic and trade administrative department in charge of forestry administrative department in charge of forests administrative department in charge of geological prospecting administrative department in charge of health administrative department in charge of import and export commodity inspection administrative department in charge of joint ventures administrative department in charge of justice administrative department in charge of labor administrative department in charge of land administrative department in charge of machine-building industry administrative department in charge of mineral resources administrative department in charge of patent administrative department in charge of personnel matters administrative department in charge of physical culture and sports administrative department in charge of planning administrative department in charge of postal service administrative department in charge of post and telecommunications administrative department in charge of price control administrative department in charge of railroads administrative department in charge of raw and semifinished materials industries administrative department in charge of realty management administrative department in charge of supervision administrative department in charge of surveying and mapping administrative department in charge of taxation

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