如何认定抗税罪与非罪及“情节严重”常铁威抗税罪不仅侵犯国家税收征收管理制度，而且侵犯税务人员的人身权利，其社会危害性与其它妨害税收犯罪相比更为突出。过去，司法解释规定的抗税范围比较宽泛，实际上把有些拖欠税款的行为，纳税时不情愿、不自觉、耍赖皮的行为，... How to Determine Tax-Resistant Crimes and Non-Crimes, and “Serious Circumstances” The anti-tax crimes of Chang-Tie Railways not only violate the national tax collection and management system, but also violate the personal rights of tax officials. Their social harmfulness is more prominent than any other crime that hinders tax revenue. In the past, the provisions of the judicial interpretation of the scope of a wide range of anti-tax, in fact, some of the delinquent tax behavior, tax reluctance, unconscious, shameless behavior, ...