Legal analysis: the crime of not collecting or underpaying taxes for favoritism is objectively manifested as the act of practicing favoritism, not collecting or underpaying taxes, causing great losses to the state's tax revenue, and the act of tax officials practicing favoritism. The main performance is: 1, which must be carried out by taking advantage of the position. 2. There shall be no behavior of overpaying or underpaying taxes. 3. Failure to levy or underpay the tax payable will inevitably cause great losses to the national tax revenue.

Legal basis: Article 397 of the Criminal Law of People's Republic of China (PRC). State functionaries who abuse their powers or neglect their duties, thus causing heavy losses to public property and the interests of the state and the people, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years. Where there are other provisions in this Law, such provisions shall prevail. Any functionary of a state organ who engages in malpractices for personal gain and commits the crime mentioned in the preceding paragraph shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years. Where there are other provisions in this Law, such provisions shall prevail.