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 以暴力、威胁方法拒不缴纳税款的，处三年以下有期徒刑或者拘役，并处拒缴税款一倍以上五倍以下罚金；情节严重的，处三年以上七年以下有期徒刑，并处拒缴税款一倍以上五倍以下罚金。\u003Cbr\u002F>",null,"editor","published","public",2,"2026-10-22T16:59:05.422502+00:00",{},"6dbae4b8-0ec2-4f53-a5ba-51c31f14bd8d","2026-10-22T13:11:13.916312+00:00","2026-10-22T16:59:05.418576+00:00",{"crime_code":18,"name":17,"chapter":32,"section":21,"law_articles":33,"definition":21,"elements":34,"filing_standard":35,"sentencing_tiers":36,"defense_points":37,"judicial_interpretations":21,"faq":38,"related_crimes":39,"is_hot":13,"sort":40,"_locale":41,"_fallback":13},"其他",[],{},"最高人民检察院、公安部《关于公安机关管辖的刑事案件立案追诉标准的规定(二)》（2010年5月7日）\u003Cbr\u002F>\n第五十八条  以暴力、威胁方法拒不缴纳税款，涉嫌下列情形之一的，应予立案追诉:\u003Cbr\u002F>\n(一) 造成税务工作人员轻微伤以上的;\u003Cbr\u002F>\n(二) 以给税务工作人员及其亲友的生命、健康、财产等造成损害为威胁，抗拒缴纳税款的;\u003Cbr\u002F>\n(三) 聚众抗拒缴纳税款的;\u003Cbr\u002F>\n(四) 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取保候审 ： （一）可能判处管制、拘役或者独立适用附加刑的； （二）可能判处有期徒刑以上刑罚，采取取保候审不致发生社会危险性的； （…",{},"aad941d4-e46a-432c-9620-f9e2c27d3385","2026-10-23T01:46:25.231103+00:00","2026-10-23T02:00:49.731972+00:00",{"question":86,"answer":94,"crime_codes":95,"stage":21,"audience":62,"_locale":41,"_fallback":13},"《刑事诉讼法》第六十五条明确规定，人民法院、人民检察院和公安机关对有下列情形之一的犯罪嫌疑人、被告人，可以取保候审：\u003Cbr\u002F>\n（一）可能判处管制、拘役或者独立适用附加刑的；\u003Cbr\u002F>\n（二）可能判处有期徒刑以上刑罚，采取取保候审不致发生社会危险性的；\u003Cbr\u002F>\n（三）患有严重疾病、生活不能自理，怀孕或者正在哺乳自己婴儿的妇女，采取取保候审不致发生社会危险性的；\u003Cbr\u002F>\n（四）羁押期限届满，案件尚未办结，需要采取取保候审的。\u003Cbr\u002F>\n取保候审、监视居住由公安机关执行。\u003Cbr\u002F>\n第五十二条 被羁押的犯罪嫌疑人、被告人及其法定代理人、近亲属有权申请取保候审。",[18],[],{"type":47,"title":98,"slug":99,"summary":50,"body":21,"cover":21,"author_type":51,"firm_id":21,"status":23,"visibility":24,"version":25,"published_at":52,"seo":100,"id":101,"created_at":102,"updated_at":103,"faq":104,"_locale":41,"_fallback":13,"tags":106},"抗税罪如何量刑、判多少年？","zh-44637",{},"ad10044e-9083-4cac-9b6f-a8412edc92f2","2026-10-23T01:46:26.322610+00:00","2026-10-23T02:00:49.742692+00:00",{"question":98,"answer":72,"crime_codes":105,"stage":21,"audience":62,"_locale":41,"_fallback":13},[60,61,18],[],{"type":47,"title":108,"slug":109,"summary":50,"body":21,"cover":21,"author_type":51,"firm_id":21,"status":23,"visibility":24,"version":25,"published_at":52,"seo":110,"id":111,"created_at":112,"updated_at":113,"faq":114,"_locale":41,"_fallback":13,"tags":116},"抗税罪刑罚重吗、判多少年？","zh-44632",{},"d2851695-d7b1-4955-a12c-728855109a19","2026-10-23T01:46:30.677495+00:00","2026-10-23T02:00:49.785253+00:00",{"question":108,"answer":72,"crime_codes":115,"stage":21,"audience":62,"_locale":41,"_fallback":13},[60,61,18],[],{"type":47,"title":118,"slug":119,"summary":120,"body":21,"cover":21,"author_type":51,"firm_id":21,"status":23,"visibility":24,"version":25,"published_at":52,"seo":121,"id":122,"created_at":123,"updated_at":124,"faq":125,"_locale":41,"_fallback":13,"tags":128},"抗税罪适用取保候审的条件","zh-44640","第六十六条 人民法院、人民检察院和公安机关决定对犯罪嫌疑人、被告人 取保候审 ，应当责令犯罪嫌疑人、被告人提出保证人或者交纳保证金。 第六十七条 保证人必须符合下列条件： （一）与本案无牵连； （二）有能力履行保证义务； （三）享有政治权利…",{},"dcf16031-8c0c-42e8-959f-0f71d89e90e3","2026-10-23T01:46:24.134580+00:00","2026-10-23T02:00:49.720329+00:00",{"question":118,"answer":126,"crime_codes":127,"stage":21,"audience":62,"_locale":41,"_fallback":13},"第六十六条 人民法院、人民检察院和公安机关决定对犯罪嫌疑人、被告人取保候审，应当责令犯罪嫌疑人、被告人提出保证人或者交纳保证金。\u003Cbr\u002F>\n第六十七条 保证人必须符合下列条件：\u003Cbr\u002F>\n（一）与本案无牵连；\u003Cbr\u002F>\n（二）有能力履行保证义务；\u003Cbr\u002F>\n（三）享有政治权利，人身自由未受到限制；\u003Cbr\u002F>\n（四）有固定的住处和收入。\u003Cbr\u002F>\n第六十八条 保证人应当履行以下义务：\u003Cbr\u002F>\n（一）监督被保证人遵守本法第五十六条的规定；\u003Cbr\u002F>\n（二）发现被保证人可能发生或者已经发生违反本法第五十六条规定的行为的，应当及时向执行机关报告。\u003Cbr\u002F>\n被保证人有违反本法第五十六条规定的行为，保证人未及时报告的，对保证人处以罚款，构成犯罪的，依法追究刑事责任。\u003Cbr\u002F>\n第六十九条 被取保候审的犯罪嫌疑人、被告人应当遵守以下规定：\u003Cbr\u002F>\n（一）未经执行机关批准不得离开所居住的市、县；\u003Cbr\u002F>\n（二）在传讯的时候及时到案；\u003Cbr\u002F>\n（三）不得以任何形式干扰证人作证；\u003Cbr\u002F>\n（四）不得毁灭、伪造证据或者串供。\u003Cbr\u002F>\n被取保候审的犯罪嫌疑人、被告人违反前款规定，已交纳保证金的，没收保证金，并且区别情形，责令犯罪嫌疑人、被告人具结悔过，重新交纳保证金、提出保证人或者监视居住、予以逮捕。犯罪嫌疑人、被告人在取保候审期间未违反前款规定的，取保候审结束的时候，应当退还保证金。[3]\u003Cbr\u002F>\n这是司法机关办理取保候审的最主要法律依据。上述第一种情形中所谓的“可能判处”某种刑罚，就是指根据司法机关初步查明的涉嫌犯罪事实，承办案件的司法人员所认定的对其可能判处的刑罚，绝不是指犯罪嫌疑人、被告人的行为所触犯的刑法条文某一条款的法定最高刑，更不是指该条文规定的某种罪名的法定最高刑。第二种情形中所谓的“可能判处有期徒刑以上刑罚，采取取保候审不致发生社会危险性”，是指根据司法机关已经查明的涉嫌犯罪事实，尽管可以认定其所犯罪行比较严重，且根据其对应的刑法条款应当判处有期徒刑以上刑罚，但是，如果对其适用取保候审也不会发生社会危险性。",[18],[],{"type":47,"title":130,"slug":131,"summary":132,"body":21,"cover":21,"author_type":51,"firm_id":21,"status":23,"visibility":24,"version":25,"published_at":133,"seo":134,"id":135,"created_at":136,"updated_at":137,"faq":138,"_locale":41,"_fallback":13,"tags":141},"抗税罪与偷税罪的界限如何认定？","zh-17346","1、主体要件不同。 抗税罪 只能由个人和单位的直接责任人员构成：而偷税罪的主体则包括单位和个人也包括单位的直接主管人员和其他直接责任人员。 2、客观方面不同。抗税罪表现为以暴力、威胁方法拒不缴纳税款的行为；偷税罪则表现为采取伪造、变造、隐匿…","2014-02-13T00:00:00+00:00",{},"22755667-07ec-4a5b-8886-cfc1cf7338e3","2026-10-23T01:46:37.243291+00:00","2026-10-23T02:00:49.848417+00:00",{"question":130,"answer":139,"crime_codes":140,"stage":21,"audience":62,"_locale":41,"_fallback":13},"1、主体要件不同。抗税罪只能由个人和单位的直接责任人员构成：而偷税罪的主体则包括单位和个人也包括单位的直接主管人员和其他直接责任人员。\n\n\t    2、客观方面不同。抗税罪表现为以暴力、威胁方法拒不缴纳税款的行为；偷税罪则表现为采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证、在帐簿上多列支出或者不列、少列收入，经税务机关通知申报而拒不申报或者进行虚假纳税申报的手段，不缴或者少缴税款的行为。\n\n\t    3、犯罪标准不同。抗税罪只要行为人实施了以暴力、威胁方法拒不缴纳税款的行为就可构成，而偷税罪必须是偷税行为情节严重的才构成犯罪。",[18],[],{"type":47,"title":143,"slug":144,"summary":145,"body":21,"cover":21,"author_type":51,"firm_id":21,"status":23,"visibility":24,"version":25,"published_at":133,"seo":146,"id":147,"created_at":148,"updated_at":149,"faq":150,"_locale":41,"_fallback":13,"tags":153},"抗税罪客观要件如何认定？","zh-17347","本罪在客观方面表现为违反税收法规，以暴力、威胁方法拒不缴纳税款的行为。 1： 抗税罪 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