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赵某某被拘留后，家属特别着急，慕名前来智豪所寻求帮助，智豪律师接受委托后，智豪律师于次日会见了当事人赵某某，了解案件情况…","firm",2,"2017-08-25T00:00:00+00:00",{},"db5e6cdf-e8b1-4131-aeeb-3e3a505d1ff8","2026-10-22T13:24:15.262029+00:00","2026-10-23T12:55:18.443548+00:00",{"crime_codes":56,"stage":20,"result":57,"result_detail":20,"amount_range":20,"region_code":20,"region_name":20,"court":20,"judgment_date":20,"lawyer_ids":58,"is_major":13,"facts":59,"issues":20,"strategy":20,"outcome":20,"desensitized":13,"_locale":39,"_fallback":13},[18],"取保候审",[],"一、案情简介\u003Cbr\u002F>\n赵某某，女，汉族，大学本科毕业。2016年7月因涉嫌妨害公务罪被某公安分局刑事拘留，现案件处于侦查阶段。\u003Cbr\u002F>\n赵某某被拘留后，家属特别着急，慕名前来智豪所寻求帮助，智豪律师接受委托后，智豪律师于次日会见了当事人赵某某，了解案件情况。\u003Cbr\u002F>\n会见中，智豪律师了解到：赵某某在上班等电梯时遇到民警入户核实身份，因民警未出示证件，赵某某便未配合工作，由此发生纠纷。到案后，赵某某已将案发过程如实向侦查机关陈述。\u003Cbr\u002F>\n\u003Cstrong>二\u003C\u002Fstrong>\u003Cstrong>、\u003C\u002Fstrong>\u003Cstrong>律师辩护\u003C\u002Fstrong>\u003Cbr\u002F>\n为了详细了解案件细节，争取为当事人申请取保候审，智豪律师多次会见嫌疑人赵某某，并将本案提交全所律师集体讨论，智豪律师为争取为赵某某申请取保候审提供了大量的意见和建议。\u003Cbr\u002F>\n因案件已到检察院审查批捕的环节，智豪律师立即前往检察院与承办检察官交流、沟通意见，认为赵某某不具备逮捕所要求的社会危害性条件，希望能对其不予批准逮捕。\u003Cbr\u002F>\n\u003Cstrong>三、\u003C\u002Fstrong>\u003Cstrong>案件结果\u003C\u002Fstrong>\u003Cbr\u002F>\n最后，检察院采纳了智豪律师的意见，对赵某某不予批准逮捕，随后公安机关对赵某某办理了取保候审的相关手续，并于当日释放。\u003Cbr\u002F>\n四、关联法律法规\u003Cbr\u002F>\n第二百七十七条　【妨害公务罪】以暴力、威胁方法阻碍国家机关工作人员依法执行职务的，处三年以下有期徒刑、拘役、管制或者罚金。\u003Cbr\u002F>\n　　以暴力、威胁方法阻碍全国人民代表大会和地方各级人民代表大会代表依法执行代表职务的，依照前款的规定处罚。\u003Cbr\u002F>\n　　在自然灾害和突发事件中，以暴力、威胁方法阻碍红十字会工作人员依法履行职责的，依照第一款的规定处罚。\u003Cbr\u002F>\n　　故意阻碍国家安全机关、公安机关依法执行国家安全工作任务，未使用暴力、威胁方法，造成严重后果的，依照第一款的规定处罚。\u003Cbr\u002F>\n　　暴力袭击正在依法执行职务的人民警察的，依照第一款的规定从重处罚。\u003Cbr\u002F>\n\u003Cbr\u002F>",[],{"type":44,"title":62,"slug":63,"summary":64,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":65,"seo":66,"id":67,"created_at":68,"updated_at":69,"case":70,"_locale":39,"_fallback":13,"tags":75},"刘某犯妨害公务罪，智豪律师辩护免予刑事处罚","zh-22385","案情简介： 被告人刘某，女，1969年出生，汉族，大学本科文化，系重庆市某国土资源局工作人员。因涉嫌犯妨害公务罪，于2014年9月16日被某公安分局监视居住，检察院于2015年2月4日提起公诉。 起诉书指控：2014年9月15日被告人刘某欲…","2015-04-01T00:00:00+00:00",{},"61124748-fa4b-4927-82b2-4e027102fe08","2026-10-22T13:30:23.927311+00:00","2026-10-23T12:55:17.255487+00:00",{"crime_codes":71,"stage":20,"result":72,"result_detail":20,"amount_range":20,"region_code":20,"region_name":20,"court":20,"judgment_date":20,"lawyer_ids":73,"is_major":13,"facts":74,"issues":20,"strategy":20,"outcome":20,"desensitized":13,"_locale":39,"_fallback":13},[18],"缓刑",[],"\u003Cstrong>案情简介：\u003C\u002Fstrong>\u003Cbr\u002F>\n被告人刘某，女，1969年出生，汉族，大学本科文化，系重庆市某国土资源局工作人员。因涉嫌犯妨害公务罪，于2014年9月16日被某公安分局监视居住，检察院于2015年2月4日提起公诉。\u003Cbr\u002F>\n起诉书指控：2014年9月15日被告人刘某欲强行通过某学校教学区域，被学校保安阻拦后与保安发生争执，并滞留校园不走。随后某派出所民警李某、戴某接到报警后立即出警。在现场处置过程中，被告人刘某不听民警劝阻，以打耳光、脚踢等手段阻挠民警执法。在其丈夫赶到现场后，被告人又指使丈夫继续对民警进行追打致其头部等多处受伤。增员民警赶到现场后将被告人带回公安机关接受调查。\u003Cbr\u002F>\n公诉机关认为，被告人的行为已构成妨害公务罪，案发时其系尚未完全丧失控制自己行为能力的精神病人，提请法院依法判处。\u003Cbr\u002F>\n\u003Cstrong>辩护策略：\u003C\u002Fstrong>\u003Cbr\u002F>\n2015年2月5日检察院向法院提起公诉后，当事人家属委托智豪律师介入一审代理。委托当天，被告人刘某因身体和情绪不适，并未亲自到律所。智豪律师认真听取了当事人家属对案件和侦查、审查起诉程序的叙述，认为主要是公安机关的不断施压，导致检察院不得不诉。\u003Cbr\u002F>\n智豪律师于次日前往法院提交委托手续，并复制了全案证据材料，细心整理、摘录。阅卷中智豪律师进一步了解了案件事实和情节：被告人刘某2013年被确诊身患乳腺癌，之后采取手术切除、药物治疗、放疗化疗等多种手段进行治疗。由于身患绝症和长期治疗影响，刘某身体和精神承受巨大压力，性格变得消极、低沉、暴躁，情绪难以控制。事发当天起初是刘某与学校保安发生矛盾，但是没有肢体冲突，后民警现场调解中激怒刘某，导致刘某及其丈夫追打民警，造成民警头部皮外伤。案发后，刘某情绪平复后认识到自己的错误，在派出所写下了道歉信和保证书，深刻反省自己的行为，保证承担医疗费用，并予以赔偿。\u003Cbr\u002F>\n全面掌握证据材料后，智豪律师需要当面与刘某沟通案件细节。考虑到刘某身患绝症、并患抑郁症的特殊情况，智豪律师前后3次前往刘某家中与其交谈，既要了解案情，更要疏导其心理。根据当事人及其家属提供的线索，智豪律师与被告人的精神科医生取得联系，当面咨询、了解被告人的病情，以期望对案件审理有所帮助。\u003Cbr\u002F>\n智豪律师还及时与承办法官沟通，恳请法院充分考虑到刘某的特殊情况，庭审中允许其坐着减轻压力，尽量使庭审快速完结，避免庭审冗长给被告人造成不适；庭审中尽量不要用刺激性的言语，以免对被告人造成不必要的伤害。同时，智豪律师向法院申请调取被告人在派出所亲笔书写的道歉信和保证书，以证明其案发后认罪、悔罪态度。\u003Cbr\u002F>\n最重要的是，侦查和审查起诉阶段公安机关执意对被告人的行为不予谅解，而且还出具材料说明被告人态度顽抗，期望法院能够严惩。智豪律师介入后，多次与被害民警联系，希望能够对被告人予以谅解。经过智豪律师的多方努力，在开庭前被害人同意出具谅解书。\u003Cbr\u002F>\n庭审前，智豪律师与公诉人就双方观点进行沟通，双方都表示认同，同时对庭审过程达成一致——保证庭审尽快完结，避免刺激被告人。\u003Cbr\u002F>\n庭审中，智豪律师从被告人案发前的疾病及治疗情况、案发时处于限制刑事责任能力、案发后积极赔偿得到被害人谅解等方面阐述了辩护意见，希望法院能够对被告人免予刑事处罚。\u003Cbr\u002F>\n\u003Cstrong>辩护结果：\u003C\u002Fstrong>\u003Cbr\u002F>\n公诉人和承办法官充分支持辩护人的意见，庭前对相关证据及时予以调取，庭审中满足了辩护人所有要求，庭审后充分考虑辩护人提出免予刑事处罚的合理性，最终判处被告人犯妨害公务罪，但考虑到被告人系尚未完全丧失控制自己行为能力的精神病人，积极赔偿被害人并取得被害人的谅解，当庭自愿认罪，有悔罪表现，因此对其免予刑事处罚。\u003Cbr\u002F>",[],{"type":44,"title":77,"slug":78,"summary":79,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":80,"seo":81,"id":82,"created_at":83,"updated_at":84,"case":85,"_locale":39,"_fallback":13,"tags":89},"陈某某等人妨害公务罪一案成功获取保候审","zh-13072","上诉人（原审被告人）陈某某，男， 1989 年 1 月 18 日出生，汉族，初中辍学，农民，。因涉嫌犯妨害公务罪，于 2008 年 12 月 15 日被重庆公安局刑事拘留，同年 12 月 24 日被逮捕。现羁押于 看守所 。 其家属委托重庆…","2013-08-27T00:00:00+00:00",{},"7d9a51e9-2450-43d3-9446-35da1455a203","2026-10-22T13:26:52.092956+00:00","2026-10-23T12:55:31.509379+00:00",{"crime_codes":86,"stage":20,"result":57,"result_detail":20,"amount_range":20,"region_code":20,"region_name":20,"court":20,"judgment_date":20,"lawyer_ids":87,"is_major":13,"facts":88,"issues":20,"strategy":20,"outcome":20,"desensitized":13,"_locale":39,"_fallback":13},[18],[],"上诉人（原审被告人）陈某某，男，1989年1月18日出生，汉族，初中辍学，农民，。因涉嫌犯妨害公务罪，于2008年12月15日被重庆公安局刑事拘留，同年12月24日被逮捕。现羁押于看守所。\n\n\u003Cp>\n其家属委托重庆智豪律师事务所成功取保候审。  \u003C\u002Fp>",[],{"type":44,"title":91,"slug":92,"summary":93,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":80,"seo":94,"id":95,"created_at":96,"updated_at":97,"case":98,"_locale":39,"_fallback":13,"tags":102},"陈某某等人妨害公务罪一案成功取保候审","zh-13068","上诉人（原审被告人）陈某某，男，1989年1月18日出生，汉族，初中辍学，农民，。因涉嫌犯妨害公务罪，于2008年12月15日被重庆公安局刑事拘留，同年12月24日被逮捕。现羁押于 看守所 。 其家属委托重庆智豪律师事务所成功 取保候审 。",{},"b35d8ae6-1d7b-4d11-9b81-72d3e74f4c33","2026-10-22T13:26:55.373372+00:00","2026-10-23T12:55:39.982114+00:00",{"crime_codes":99,"stage":20,"result":57,"result_detail":20,"amount_range":20,"region_code":20,"region_name":20,"court":20,"judgment_date":20,"lawyer_ids":100,"is_major":13,"facts":101,"issues":20,"strategy":20,"outcome":20,"desensitized":13,"_locale":39,"_fallback":13},[18],[],"\u003Cp>\n\t上诉人（原审被告人）陈某某，男，1989年1月18日出生，汉族，初中辍学，农民，。因涉嫌犯妨害公务罪，于2008年12月15日被重庆公安局刑事拘留，同年12月24日被逮捕。现羁押于看守所。\u003C\u002Fp>\n\u003Cp>\n\t其家属委托重庆智豪律师事务所成功取保候审。\u003C\u002Fp>",[],{"type":44,"title":91,"slug":104,"summary":93,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":80,"seo":105,"id":106,"created_at":107,"updated_at":108,"case":109,"_locale":39,"_fallback":13,"tags":112},"zh-13038",{},"f2348595-f5b6-4b9e-83ba-543f03f765c9","2026-10-22T13:26:23.722664+00:00","2026-10-23T12:55:42.085147+00:00",{"crime_codes":110,"stage":20,"result":57,"result_detail":20,"amount_range":20,"region_code":20,"region_name":20,"court":20,"judgment_date":20,"lawyer_ids":111,"is_major":13,"facts":101,"issues":20,"strategy":20,"outcome":20,"desensitized":13,"_locale":39,"_fallback":13},[18],[],[],{"type":44,"title":114,"slug":115,"summary":116,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":117,"seo":118,"id":119,"created_at":120,"updated_at":121,"case":122,"_locale":39,"_fallback":13,"tags":126},"智豪刑事律师网成功辩护妨害公务罪","zh-12640","案情回放：公诉机关指控被告人代某某在某公安分局民警依法对其调查时用玻璃杯将民警何某的头部打伤，经鉴定为轻伤。代某某被以妨害公务罪追求刑事责任。 我们接受代某某的家属委托，指派律师会见被告人，通过查阅卷宗，得知了事情了前后起因，也获得了充分的…","2013-08-26T00:00:00+00:00",{},"129411ce-899b-4938-b8f4-1c15ee988bc9","2026-10-22T13:17:38.495274+00:00","2026-10-23T12:54:38.153416+00:00",{"crime_codes":123,"stage":20,"result":20,"result_detail":20,"amount_range":20,"region_code":20,"region_name":20,"court":20,"judgment_date":20,"lawyer_ids":124,"is_major":13,"facts":125,"issues":20,"strategy":20,"outcome":20,"desensitized":13,"_locale":39,"_fallback":13},[18],[],"\u003Cp>\n\t案情回放：公诉机关指控被告人代某某在某公安分局民警依法对其调查时用玻璃杯将民警何某的头部打伤，经鉴定为轻伤。代某某被以妨害公务罪追求刑事责任。\u003C\u002Fp>\n\u003Cp>\n\t我们接受代某某的家属委托，指派律师会见被告人，通过查阅卷宗，得知了事情了前后起因，也获得了充分的证据材料。于是在庭审时，我们提出，代某某妨害公务罪事实不清证据不足，并给出了完整的证据。提出代某某虽有伤人的举动，但其主观上不具有妨害公务的故意，从事实上看，其伤人的举动完全是因为办案人员的不当行为和对其的人格侮辱，代某某出于维护自尊才做出的伤人行为。经我们律师的有效辩护，最终公诉机关在法院尚未宣判之前依法撤回了对代某某妨害公务罪的起诉。\u003C\u002Fp>",[],[128,144,154,164,174,186,200,212],{"type":129,"title":130,"slug":131,"summary":132,"body":20,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":133,"seo":134,"id":135,"created_at":136,"updated_at":137,"faq":138,"_locale":39,"_fallback":13,"tags":143},"faq","走私普通货物、物品罪判多少年？","zh-44690","《刑法》第153条、第157条规定，个人犯 走私普通货物、物品 罪，偷逃应缴税额在5万元以上不满15万元的，处3年以下有期徒刑或者拘役，并处偷逃应缴税额1倍以上5倍以下罚金；偷逃应缴税额在15万元以上不满50万元的，处3年以上10年以下有期…","2018-02-05T00:00:00+00:00",{},"1e7bcf89-7cc2-40a5-ad47-084360e935cc","2026-10-23T01:59:39.873441+00:00","2026-10-23T02:00:56.785266+00:00",{"question":130,"answer":139,"crime_codes":140,"stage":20,"audience":142,"_locale":39,"_fallback":13},"《刑法》第153条、第157条规定，个人犯走私普通货物、物品罪，偷逃应缴税额在5万元以上不满15万元的，处3年以下有期徒刑或者拘役，并处偷逃应缴税额1倍以上5倍以下罚金；偷逃应缴税额在15万元以上不满50万元的，处3年以上10年以下有期徒刑，并处偷逃应缴税额1倍以上5倍以下罚金；情节特别严重的，处10年以上有期徒刑或者无期徒刑，并处偷逃应缴税额1倍以上5倍以下罚金或者没收财产。偷逃应缴税额在50万元以上的，处10年以上有期徒刑或者无期徒刑，并处偷逃应缴税额1倍以上5倍以下罚金或者没收财产；情节特别严重的，处无期徒刑，并处没收财产。单位犯走私普通货物、物品罪，对单位判处罚金，并对其直接负责的主管人员和其他直接责任人员，处3年以下有期徒刑或者拘役；情节严重的，处3年以上10年以下有期徒刑；情节特别严重的，处10年以上有期徒刑。\u003Cbr\u002F>\n对多次走私未经处理的，按照累计走私货物、物品的偷逃应缴税款额处理。武装掩护走私的，按照《刑法》第151条第1款、第4款规定从重处罚。\u003Cbr\u002F>\n以暴力、威胁方法抗拒缉私的，以走私普通货物、物品罪和妨害公务罪实行数罪并罚。\u003Cbr\u002F>\n犯本条所定之罪，依其偷逃应缴税额之多少承担刑事责任：\u003Cbr\u002F>\n1、走私货物、物品偷逃应缴税额在五十万元以上的，处十年以上有期徒刑或者无期徒刑，并处偷逃应缴税额一倍以上五倍以下罚金或者没收财产；情节特别严重的，处无期徒刑，并处没收财产。\u003Cbr\u002F>\n2、走私货物、物品偷逃应缴税额在十五万元以上不满五十万元的，处三年以上十年以下有期徒刑，并处偷逃应缴税额一倍以上五倍以下罚金；情节特别严重的，处十年以上有期徒刑或者无期徒刑，并处偷逃应缴税额一倍以上五倍以下罚金或者没收财产。\u003Cbr\u002F>\n3、走私货物、物品偷逃应缴税额在五万元以上不满十五万元的，处三年以下有期徒刑，并处偷逃应缴税额一倍以上五倍以下罚金；\u003Cbr\u002F>\n4、对多次走私未经处理的，按照累计走私货物、物品的偷逃应缴税额处罚。在累计应缴税额时，应根据各次走私的货物、物品的完税价格和走私行为发生时的税率分别计算然后相加。\u003Cbr\u002F>\n5、单位犯本罪的，判处罚金，并对直接负责的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役；情节严重的，处三年以上十年以下有期徒刑；情节特别严重的，处十年以上有期徒刑。最高可判处无期徒刑。",[141,18],"CR-153-走私普通货物、物品罪","family",[],{"type":129,"title":145,"slug":146,"summary":132,"body":20,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":133,"seo":147,"id":148,"created_at":149,"updated_at":150,"faq":151,"_locale":39,"_fallback":13,"tags":153},"走私普通货物会被判刑吗、判多少年？","zh-44688",{},"7480502b-13e7-495d-a8dd-1ad9da9323b6","2026-10-23T01:59:42.040192+00:00","2026-10-23T02:00:56.807357+00:00",{"question":145,"answer":139,"crime_codes":152,"stage":20,"audience":142,"_locale":39,"_fallback":13},[141,18],[],{"type":129,"title":155,"slug":156,"summary":132,"body":20,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":133,"seo":157,"id":158,"created_at":159,"updated_at":160,"faq":161,"_locale":39,"_fallback":13,"tags":163},"走私普通货物、物品罪的判刑标准是什么、判多少年？","zh-44691",{},"ab04c30f-cad9-4b39-8811-ca017968c25a","2026-10-23T01:59:38.787434+00:00","2026-10-23T02:00:56.774264+00:00",{"question":155,"answer":139,"crime_codes":162,"stage":20,"audience":142,"_locale":39,"_fallback":13},[141,18],[],{"type":129,"title":165,"slug":166,"summary":132,"body":20,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":133,"seo":167,"id":168,"created_at":169,"updated_at":170,"faq":171,"_locale":39,"_fallback":13,"tags":173},"走私普通货物物品怎么判刑、判多少年？","zh-44689",{},"f502031f-6190-4934-ae2a-c386de2231e0","2026-10-23T01:59:40.954772+00:00","2026-10-23T02:00:56.796454+00:00",{"question":165,"answer":139,"crime_codes":172,"stage":20,"audience":142,"_locale":39,"_fallback":13},[141,18],[],{"type":129,"title":175,"slug":176,"summary":132,"body":20,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":177,"seo":178,"id":179,"created_at":180,"updated_at":181,"faq":182,"_locale":39,"_fallback":13,"tags":185},"走私普通货物、物品罪处罚重吗、判多少年？","zh-17840","2014-02-24T00:00:00+00:00",{},"64a3b990-5740-422c-86d9-5eac1e67676f","2026-10-23T01:59:48.603370+00:00","2026-10-23T02:00:56.881151+00:00",{"question":175,"answer":183,"crime_codes":184,"stage":20,"audience":142,"_locale":39,"_fallback":13},"《刑法》第153条、第157条规定，个人犯走私普通货物、物品罪，偷逃应缴税额在5万元以上不满15万元的，处3年以下有期徒刑或者拘役，并处偷逃应缴税额1倍以上5倍以下罚金；偷逃应缴税额在15万元以上不满50万元的，处3年以上10年以下有期徒刑，并处偷逃应缴税额1倍以上5倍以下罚金；情节特别严重的，处10年以上有期徒刑或者无期徒刑，并处偷逃应缴税额1倍以上5倍以下罚金或者没收财产。偷逃应缴税额在50万元以上的，处10年以上有期徒刑或者无期徒刑，并处偷逃应缴税额1倍以上5倍以下罚金或者没收财产；情节特别严重的，处无期徒刑，并处没收财产。单位犯走私普通货物、物品罪，对单位判处罚金，并对其直接负责的主管人员和其他直接责任人员，处3年以下有期徒刑或者拘役；情节严重的，处3年以上10年以下有期徒刑；情节特别严重的，处10年以上有期徒刑。\u003Cbr\u002F>\n对多次走私未经处理的，按照累计走私货物、物品的偷逃应缴税款额处理。武装掩护走私的，按照《刑法》第151条第1款、第4款规定从重处罚。\u003Cbr\u002F>\n以暴力、威胁方法抗拒缉私的，以走私普通货物、物品罪和妨害公务罪实行数罪并罚。\u003Cbr\u002F>\n犯本条所定之罪，依其偷逃应缴税额之多少承担刑事责任：\u003Cbr\u002F>\n1、走私货物、物品偷逃应缴税额在五十万元以上的，处十年以上有期徒刑或者无期徒刑，并处偷逃应缴税额一倍以上五倍以下罚金或者没收财产；情节特别严重的，处无期徒刑，并处没收财产。\u003Cbr\u002F>\n2、走私货物、物品偷逃应缴税额在十五万元以上不满五十万元的，处三年以上十年以下有期徒刑，并处偷逃应缴税额一倍以上五倍以下罚金；情节特别严重的，处十年以上有期徒刑或者无期徒刑，并处偷逃应缴税额一倍以上五倍以下罚金或者没收财产。\u003Cbr\u002F>\n3、走私货物、物品偷逃应缴税额在五万元以上不满十五万元的，处三年以下有期徒刑，并处偷逃应缴税额一倍以上五倍以下罚金；\u003Cbr\u002F>\n4、对多次走私未经处理的，按照累计走私货物、物品的偷逃应缴税额处罚。在累计应缴税额时，应根据各次走私的货物、物品的完税价格和走私行为发生时的税率分别计算然后相加。\u003Cbr\u002F>\n5、单位犯本罪的，判处罚金，并对直接负责的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役；情节严重的，处三年以上十年以下有期徒刑；情节特别严重的，处十年以上有期徒刑。最高可判处无期徒刑。\u003Cbr\u002F>",[141,18],[],{"type":129,"title":187,"slug":188,"summary":189,"body":20,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":190,"seo":191,"id":192,"created_at":193,"updated_at":194,"faq":195,"_locale":39,"_fallback":13,"tags":199},"刑法条文中抗税罪的行为特征","zh-17335","抗税罪 的主体：具备刑事责任能力、负有纳税、扣缴义务的自然人。 行为人为抗拒缴纳税款在客观上实施了暴力、威胁方法。不是为了抗拒缴纳税款，而以暴力、威胁方法阻碍税务人员依法执行职务的，则依《刑法》第277条规定的妨害公务罪论处。 所谓暴力，是…","2014-02-13T00:00:00+00:00",{},"3433a7c7-9464-4534-8f11-077eee3f5d85","2026-10-23T01:46:15.402267+00:00","2026-10-23T02:00:49.652869+00:00",{"question":187,"answer":196,"crime_codes":197,"stage":20,"audience":142,"_locale":39,"_fallback":13},"抗税罪的主体：具备刑事责任能力、负有纳税、扣缴义务的自然人。\u003Cbr\u002F>\n \u003Cbr\u002F>\n行为人为抗拒缴纳税款在客观上实施了暴力、威胁方法。不是为了抗拒缴纳税款，而以暴力、威胁方法阻碍税务人员依法执行职务的，则依《刑法》第277条规定的妨害公务罪论处。\u003Cbr\u002F>\n \u003Cbr\u002F>\n所谓暴力，是指对税务人员人身施加攻击或者强制。如殴打、捆绑、扣押、禁闭等。此外，为阻挠征税而捣毁税务人员的交通、通讯设备，冲击打砸税务机关的，亦属实施暴力。按抗税罪处罚的暴力最大限度只能是造成轻伤害，如果以暴力方法抗税致人伤害超过这一限度，根据《刑法》有关规定，致人重伤或者死亡，按照伤害罪、杀人罪从重处罚，并处罚金。\u003Cbr\u002F>\n \u003Cbr\u002F>\n所谓威胁，是指行为人为了抗拒缴纳税款，用口头、书面或者其他方法使税务人员精神处于恐惧状态，从而迫使税务人员不敢征税的一种抗税手段。威胁的内容可以是多方面的，如杀害、伤害、毁坏财产、加害亲属、损害名誉等。\u003Cbr\u002F>",[18,198],"CR-X-抗税罪",[],{"type":129,"title":201,"slug":202,"summary":203,"body":20,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":190,"seo":204,"id":205,"created_at":206,"updated_at":207,"faq":208,"_locale":39,"_fallback":13,"tags":211},"抗税罪与妨害公务罪的界限如何认定？","zh-17343","妨害公务罪与 抗税罪 在客观方面都表现为以暴力、威胁方法的手段，主观上都出于故意，其不同之处在于： l、主体要件不同。妨害公务罪的主体要件是一般主体，凡达到刑事责任年龄且具有刑事责任能力的自然人都可以构成；抗税罪的主体要件是特殊主体、只有负…",{},"6a93d617-224b-41d8-9e1a-47c567e49d6e","2026-10-23T01:46:33.968707+00:00","2026-10-23T02:00:49.816227+00:00",{"question":201,"answer":209,"crime_codes":210,"stage":20,"audience":142,"_locale":39,"_fallback":13},"妨害公务罪与抗税罪在客观方面都表现为以暴力、威胁方法的手段，主观上都出于故意，其不同之处在于：\u003Cbr\u002F>\nl、主体要件不同。妨害公务罪的主体要件是一般主体，凡达到刑事责任年龄且具有刑事责任能力的自然人都可以构成；抗税罪的主体要件是特殊主体、只有负有纳税义务或者代扣代缴、代收代缴税款义务的个人或单位的直接责任人员才可以构成。\u003Cbr\u002F>\n2、主观目的不同。妨害公务罪目的在于使国家工作人员不能依法执行职务，抗税罪目的在于逃避缴纳税款而非法获利。\u003Cbr\u002F>\n3、犯罪对象的范围不同。抗税罪侵害的对象是执行税收征管任务的税务人员；而妨害公务罪侵害的对象则是执行职务的国家工作人员，后者范围较广，前者属于后者的一种。\u003Cbr\u002F>\n4、侵犯的客体不同。妨害公务罪侵犯的是国家机关的公务活动；抗税罪侵犯的是国家的税收管理制度。在实践中，纳税人以暴力、威胁方法阻碍税务人员依法征税的，都应以抗税罪论处。只有不负有纳税义务的个人以暴力、威胁方法阻碍税务人员征税，且事先与纳税人无通谋的，才构成妨害公务罪。\u003Cbr\u002F>",[18,198],[],{"type":129,"title":213,"slug":214,"summary":215,"body":20,"cover":20,"author_type":48,"firm_id":20,"status":22,"visibility":23,"version":49,"published_at":190,"seo":216,"id":217,"created_at":218,"updated_at":219,"faq":220,"_locale":39,"_fallback":13,"tags":223},"刑法条文中抗税罪客体要件","zh-17342","本罪侵犯的客体是复杂客体，既侵犯了国家的税收管理制度，又由于采用暴力、威胁方法抗拒缴纳应纳税款，必然同时侵犯执行征税职务活动的税务人员的人身权利。其犯罪对象，包括依法应缴纳的税款及依法征税的税务人员。这里的税款是除关税以外的国内税收。这是的…",{},"a4168f5c-de8d-4e97-99ab-dc584039f1e3","2026-10-23T01:46:32.878234+00:00","2026-10-23T02:00:49.805796+00:00",{"question":213,"answer":221,"crime_codes":222,"stage":20,"audience":142,"_locale":39,"_fallback":13},"本罪侵犯的客体是复杂客体，既侵犯了国家的税收管理制度，又由于采用暴力、威胁方法抗拒缴纳应纳税款，必然同时侵犯执行征税职务活动的税务人员的人身权利。其犯罪对象，包括依法应缴纳的税款及依法征税的税务人员。这里的税款是除关税以外的国内税收。这是的税务人员也限于依法征收国内税的工作人员。这是抗税罪区别于走私罪、妨害公务罪和其他犯罪的重要标志。",[18,198],[],[225],{"type":226,"title":227,"slug":228,"summary":229,"cover":20,"author_type":21,"firm_id":20,"status":22,"visibility":23,"version":24,"published_at":230,"seo":231,"id":232,"created_at":233,"updated_at":234,"law":235,"_locale":39,"_fallback":13,"tags":262},"law","最高人民法院 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