税收是一个国家的血脉,抗税罪作为危害税收征管罪中唯一的暴力犯罪,始终是惩治涉税犯罪的重点。本文从刑法学中“作为与不作为”的理论出发,对抗税罪的行为性质、是否成立不纯正犯加以辨析。 Taxation is the bloodline of a country. As the only violent crime that endangers tax collection and management, it has always been the focus of punishing tax-related crimes. This article starts from the theory of “act as omission” in criminal jurisprudence, analyzes the nature of the behavior against tax crime and whether or not to establish impure offender.