抗税犯罪是一种较为恶劣的犯罪行为,对于国家税务机关履行税收职责有着极为严重的破坏作用,不严厉查处此类犯罪活动,就无法保证国家税收及时入库,无法维持国家经济活动的正常开展。本文剖析了产生抗税犯罪的原因,并进一步提出预防和打击抗税犯罪的对策。 Tax-resistant crime is a relatively serious criminal act, which has a very damaging effect on the performance of tax duties by the state tax authorities. Without investigating and prosecuting such criminal activities in a harsh manner, it is impossible to ensure that the state tax can be warehousing in time and the normal operation of the state’s economy can not be maintained . This article analyzes the reasons for the emergence of anti-tax crime, and further puts forward countermeasures to prevent and combat anti-tax crime.