上海市高级人民法院、人民检察院: 你们《关于对税务工作人员参与偷税犯罪案件适用法律的请示报告》收悉。经研究,答复如下: 一、税务人员利用职务上的便利,索取纳税人(自然人、法人)财物的,或者非法收受纳税人财物为纳税人谋取利益的,以受贿罪论处;非法所得虽未达到追究受贿罪的数额标准,但情节较重的,也应以受贿罪论处。 Shanghai Higher People’s Court and People’s Procuratorate: You have received the “Report on Request for the Application of Laws on the Tax Staff to the Crime of Tax Evading Cases”. After the study, the reply is as follows: First, the tax officers to take advantage of their position to obtain the taxpayers (natural persons, legal persons) property, or illegally accept the taxpayer property for the taxpayers to seek benefits, the argument on the crime of taking bribes; illegal income has not yet reached Investigate the amount of bribery standards, but the circumstances are heavier, should also be on the basis of taking bribes.