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.
出处
《郑州大学学报（哲学社会科学版）》
CSSCI
北大核心
2009年第1期40-44,共5页
Journal of Zhengzhou University:Philosophy and Social Sciences Edition
关键词
抗税罪
犯罪主体
纳税人
单位犯罪
Crime of refusing to pay taxes
the subject of crime
taxpayer
unit crime
