抗税罪主体探析  

Investigation of the Subject of Refusing to Pay Taxes

作　　者：马松建[1] 

机构地区：[1]郑州大学法学院,河南郑州450001

出　　处：《郑州大学学报（哲学社会科学版）》2009年第1期40-44,共5页Journal of Zhengzhou University:Philosophy and Social Sciences Edition

摘　　要：应当以是否具备实质的纳税主体资格来认定扣缴义务人、无税务登记经营者、无营业执照经营者、通过违法或者犯罪手段进行经营活动者、纳税担保人等能否成为抗税罪的主体。从应然的角度,应当增加规定抗税罪的单位犯罪主体。It is necessary to decide whether such people can be the subject of the crime of refusing to pay taxes as the people withholding for tax, the manager without registration for taxes ; the manager without the business license, the manager of the illegal or criminal ways, the guarantor for taxes. The unit crime of refusing to pay taxes should be stipulated in the view of perfect angle.

关 键 词：抗税罪 犯罪主体 纳税人 单位犯罪 

分 类 号：D924.12[政治法律—刑法学]