徇私舞弊少征税款罪的主体要件是什么-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	徇私舞弊少征税款罪的主体要件是什么
释义	律师分析：徇私舞弊少征税款罪的犯罪主体是特殊主体，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，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	水泵房低频噪音法院投诉银行卡被刑侦大队单向冻结是什么意思刑警可以打人吗刑警队对不招供的犯人怎么办刑警可以打人吗刑警审犯人可以打人吗警察暴力执警犯法吗刑警大队冻结银行卡是不是就犯法了银行卡被刑警大队单向冻结警察一般拿什么打犯人涉及银行卡被刑警队传唤特警失手打死人要坐牢吗刑警打人犯法吗刑警队对不招供的犯人怎么办刑警打人犯法吗刑警队审讯的时候打人吗刑警打人犯法吗打架斗殴保释金一般要多少刑警可以打嫌疑人吗持刀袭警如何判刑警察暴力执警犯法吗？持刀袭警判刑吗？打警察一拳会被判刑吗？刑警队审讯的时候打人吗刑警大队冻结银行卡是不是就犯法了 procedural vote procedure procedure procedure procedure before trial procedure followed in doing things procedure for adjudication supervision procedure for cases of private prosecution procedure for commencement of action procedure for concluding a contract procedure for deciding on administrative penalties procedure for enforcement procedure for establishing proof procedure for examination and approval procedure for examination and approval of analogical sentences procedure for execution procedure for execution of a sentence with reprieve procedure for execution of the death sentence with a reprieve procedure for final accounting of revenue and expenditure procedure for handling affairs procedure for judicial review of death sentences procedure for modification of execution procedure for penalties in financial administration procedure for perpetuating testimony procedure for reconsideration of judicial redress

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