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问题
徇私舞弊不征税款罪的主体要件是什么?
释义
法律分析:徇私舞弊不征税款罪的主体要件是税务机关的工作人员。《中华人民共和国刑法》第四百零四条规定,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。
法律依据:《中华人民共和国刑法》第四百零四条
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。
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crime of negligently causing a fire
crime of negligently causing a serious accident
crime of obscene performances
crime of obstructing president or member of constitutional organs
crime of obstructing the performance of duties
crime of obtaining information about spent convictions
crime of organizing a jailbreak
crime of organizing a mass prison raid
crime of organizing a terroristic gang
crime of organizing or leading a counter-revolutionary group
crime of organizing others to engage in prostitution
crime of organizing the broadcasting of pornographic audio-visual products
crime of passion
crime of perjury
crime of personal conditions
crime of pillage
crime of pillage, cruelly injuring or slaughtering, against population in area of military operations
crime of pillaging or slaughtering innocent residents in war zones
crime of piracy
crime of plotting a private combat
crime of plotting to dismember the state
crime of plotting to subvert the government
crime of plunder
crime of political conviction
crime of pooling public deposits in disguised form
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更新时间:2025/5/8 0:21:54