抗税是指以暴力、威胁方法拒不缴纳税款的行为。抗税行为侵犯了国家税收征管制度和国家税收利益,侵害了税务人员的人身权利。抗税主体以从事生产经营的自然人纳税人居多,多发生在调整税收定额、税款征收、违章处罚及强制执行环节。抗税行为的成因是多方面的,主要有:少数税务人员素质偏低。有的税务干部服务观念淡薄,视征税权为特权,损害纳税人的合法权益;有 Tax Restriction refers to the act of refusing to pay taxes by violence or threats. Tax-resistant activities have infringed upon the state tax collection system and the tax revenue of the country and infringed the personal rights of tax officials. The taxpayers are mostly natural taxpayers who are engaged in production and operation. They mostly occur in the adjustment of tax quotas, tax collection, violation penalties and enforcement. The causes of the tax-resisting behavior are many, mainly including: the low quality of a few tax officials. Some tax cadres service concept of light, depending on tax rights as a privilege, undermine the legitimate rights and interests of taxpayers; there