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问题
抗税行为是否吸收偷税?
释义
法律分析:
抗税行为不是吸收偷税,以暴力、威胁方法拒不缴纳税款的,是抗税。偷税是指纳税人故意违反税收法规,采用欺骗、隐瞒等方式逃避纳税的违法行为。
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;情节严重的,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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