论“复行为的隐性身份犯”不是身份犯

The “Hidden Identity to Commit Complex Behavior”is not Guilty of Identity

法律对身份的规定有两种:法律直接规定(显性身份)、事实间接限定(隐性身份)。在认定隐性身份时要结合单行为犯和复行为犯理论。通说认为强奸罪、抗税罪属于身份犯,女性、非纳税人不能成立强奸罪的、抗税罪实行犯。这种观点理论上站不住脚,用于指导司法实践会造成严重错误。少数学者认为两罪不是身份犯,但论证却不够精细,也没有触及问题的本质。

The law stimulates identity guilty in two ways： direct legal provisions （dominant identity）, the fact that indirect limit （hidden identity）. The recognition of hidden identity need conjunction of single acts criminal and complex acts criminal theories. The common theory shows that the rape and the tax refusal belong to the identity crime, female, can not be established rape perpetrator. This view is untenable theory to guide judicial practice, which can cause serious errors. Few scholars believe that the identity of the two is not guilty of the crime, but they give not enough proof, do not touch the＇ essence of the problem.