徇私舞弊少征税款罪的犯罪主体要件是什么? -法律知识-法规政策咨询及电话投诉类法律援助-法律咨询免费平台-国际律师联盟

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问题	徇私舞弊少征税款罪的犯罪主体要件是什么? -法律知识
释义	法律分析：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》第四百零四条徇私舞弊不征、少征税款罪；税务机关的工作人员徇私舞弊，不征或者少征应征税款，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	区间测速半路下去了会超速吗网恋诈骗犯法吗抵押可以同时解压吗抵押车不解压会有什么后果? 抵押车强制解压过户犯法吗解压和抵押可以同时进行吗刚解压的车可以再次抵押吗货车解压需要什么手续汽车刚解压可以马上抵押吗房子没解压可以过户吗疑似电信诈骗是什么情况 n+1和n+3赔偿贷款利率 -银行贷款国家银行贷款利率是多少商业贷款利率贷款最高利率银行贷款利率日利率信用贷款利率是多少怎么计算贷款利率是多少贷款利率多少合法银行贷款利率最新按揭贷款利率是什么抵押贷款利率是多少银行借贷利率一般是多少最新个人信用贷款利率 people's commune people's congress people's congress at the basic level People's Congress at the corresponding level people's congress at the next higher level people's congress at the provincial level people's congress of the higher level people's council people's court Peoples Court people's court at the basic level people's court at the corresponding level people's court at the county level people's court at the domicile of the defendant people's court at the locality of a crime people's court at the next higher level people's court at the original domicile of the defendant people's court at the place of a constituency people's court at the place of the authorizing party people's court at the place of the licensee people's court at the place of the procurated party people's court at the place where the licensor is situated people's court at the place where the plaintiff's domicile is situated people's court at the place where the plaintiff's residence is situated people's court at the place where the principal crime was perpetrated

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