论抗税

On Tax Revolt

抗税行为侵害了国家的税收法律制度，造成了危害正常纳税秩序的结果。其主体是负有纳税义务和扣缴义务的单位和个人，行为人在主现上是故意的。抗税是抗税罪的基础、前奏，抗税罪则是抗税进一步发展的严重结果；抗税是一般性违法行为，抗税罪则是犯罪行为。

Abstract Tax revolt breaks national tax code and endanger the sequences of regular taxation. The tax unit and individual go contrary to the stipulations of taxation purposely and protest openly obliga tion to pay tax. Tax revolt is the base of tax-revolt crime, and the latter is the serious end of tax revolt. tax revolt is an ordinary illegal activity, but tax-revolt crime is a criminal offence.