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问题
徇私舞弊不征、少征税款罪的主体要件指的是什么意思?
释义
主体要件。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
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violation against public and private properties
violation against tax secrets
violation of federal labor law
violation of law
violation of law of administrative procedure
violation of legal procedure
violation of occupational safety and health act
violation of probation or parole
violation of rules for protection of labor
violation of statutory conditions
violation of the constitution
violation of the law
violations
violations against decrees on public order
violations against duties of bill recording
violations against duties of the armymen
violations against orders of the monarch
violations against public order control
violations against traffic control
violations of law and breaches of discipline
violations of law and discipline by bribery
violations of law and discipline by taking bribes
violations of the law must be investigated and dealt with
violator
violators must be brought to justice
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更新时间:2025/7/29 11:00:33