逃税罪的构成要件包括哪些-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	逃税罪的构成要件包括哪些
释义	逃税罪的犯罪构成如下：1、犯罪主体要件：包括纳税人和扣缴义务人。2、犯罪主观方面：是故意和过失。3、犯罪客体要件：是指逃税行为侵犯了我国的税收征收管理秩序。4、客观方面表现为：纳税人采取欺骗、隐瞒手段，进行虚假纳税申报，逃避缴纳税款数额较大且占应纳税额百分之十以上。法律依据《中华人民共和国刑法》第二百零一条
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