This topic examines the subject of dereliction of duty. In the crime of dereliction of duty, the subject of the crime of selling invoices, tax deduction and export tax rebate must be the staff of the tax authorities. The subject of the crime of practicing favoritism and not handing over criminal cases is administrative law enforcement personnel, the subject of the crime of indulgence in smuggling is customs staff, and the subject of the crime of illegally providing export tax refund certificates is the staff of state organs such as customs and foreign exchange management.