徇私舞弊不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	徇私舞弊不征税款罪的主体要件是什么？
释义	律师分析：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，即指在各级税务局、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	抢劫100万要判多少年？抢劫200万要判多少年？抢劫一百万判多久？抢劫200万要判多少年 -法律知识抢劫100万判几年抢劫100万判几年？抢劫100万判多少年？抢劫一百多万判多久？抢劫100万判几年如果抢劫一百万判几年？抢劫一百万判几年？抢劫100万判多少年？抢劫二十万罪判多少年普通抢劫判多久当街抢劫一般判多少年 -法律知识抢劫需要判几年在街上抢劫会判刑多少年抢劫20万判多少年 -法律知识抢劫二十万罪判多少年抢劫罪判多少年十万抢劫罪一万元能判多少年抢劫的犯罪预备判几年？抢劫罪的犯罪预备能判几年抢劫罪犯罪预备刑罚是多少年？初次抢劫罪判多少年抢劫罪可以判缓刑吗 crime of illegal denudation crime of illegal escape from the scene of traffic accident crime of illegal fishing for aquatic products crime of illegal fund-raising by fraudulent means crime of illegal fund raising by fraudulent means crime of illegal growing of drug-plants crime of illegal hunting crime of illegally chopping down trees crime of illegally creating financial institutions crime of illegally excavating and robbing ancient cultural relics or ancient tombs crime of illegally felling trees crime of illegally letting another cross the national boundary crime of illegally manufacturing or selling signs of trademarks crime of illegally trading in foreign exchanges crime of illegal pooling of savings deposits crime of illegal possession of drugs crime of illegal provision of state secrets crime of illegal speculation and profiteering crime of illegal trading in firearms, ammunition or explosives crime of illegal transport of firearms, ammunition or explosives crime of illicit possession of firearms or ammunition crime of impairing water conservancy crime of imparting criminal methods crime of impossibility crime of incitement

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