对徇私舞弊不征、少征税款罪有关问题的解析  

An Analysis on the Crime of Not Collecting or Collecting Tax Less than the Amount That Should Have Been Collected by Committing Illegalities for Personal Gains

作　　者：杨丹[1] 

机构地区：[1]暨南大学珠海校区法学系,广东珠海519070

出　　处：《涉外税务》2010年第2期54-57,共4页International Taxation In China

基　　金：2008年广东省社科规划项目"行业监管与反垄断"(项目编号08G-01)的阶段性成果

摘　　要：徇私舞弊不征、少征税款罪是我国税收征管领域最典型、最常见的渎职犯罪。该罪的主体仅限于税务机关的工作人员,"徇私"是主观动机,"舞弊"是客观行为表现。税务机关工作人员收受贿赂,违反规定对请托人不征、少征税款的,成立数罪,实行并罚。税务机关工作人员和纳税人(扣缴义务人)事先通谋,逃避税收征缴的,构成共同犯罪,其罪名依具体情况加以确定。The crime of not collecting or collecting tax less than the amount that should have been collected by committing illegalities for personal gains is the most typical and common crime of dereliction of duty in the field of tax collection and administration. The subject of this crime is confined to staff in tax bureaus with personal gains being the subjective motive and malpractice being the objective conduct. Tax officials who illegally accept bribery in return for not collecting or collecting tax less than the amount that should have been collected shall be combined punishment for several crimes. Tax officials and taxpayers （or the withholding agents） intending to avoid or evade tax payment together shall be regarded as fel-lowship in the crime and which crime they shall be sen-tenced depends on the situation.

关 键 词：徇私舞弊 不征少征税款 渎职 

分 类 号：D924.3[政治法律—刑法学]