The criminal constitution of the crime of not collecting or underpaying taxes for favoritism shall include:

(1) The subject of this crime is the staff of the tax authorities.

(2) The object of crime is the national tax collection and management system and the normal management activities of the national tax authorities.

(3) The subjective aspect of crime can only be intentional.

(4) The objective aspect of this crime is the act of practicing favoritism, not collecting or underpaying the tax payable, resulting in heavy losses to the national tax revenue, and the act of practicing favoritism by tax officials.

Legal objectivity:

1. Distinguish this crime from the crime of tax evasion. The crime of tax evasion refers to the taxpayer's act of forging, altering, concealing or destroying account books and vouchers without authorization, overstating expenditure or underestimating income in account books, refusing to declare after being notified by the tax authorities, or making false declarations, failing to pay or underpaying the tax payable, or being given a second administrative punishment by the tax authorities for tax evasion. Generally speaking, it is quite different from this crime in the subject of crime, the objective performance of crime and the subjectivity of crime. However, when there is a crime of tax evasion, it may cause confusion. If the staff of the tax authorities collude with tax evaders, deliberately fail to perform their duties of collecting taxes according to law, and fail to collect or underpay the tax payable, they shall be punished as accomplices in the crime of tax evasion. However, if the perpetrator knows that someone has evaded taxes, but pretends not to know it for some self-interest, and adopts a laissez-faire attitude towards the crime of tax evasion, thus failing to collect or underpay taxes, thus causing heavy losses to the national tax revenue, it can only be considered as constituting this crime. 2. Whoever fails to levy or underpay the tax due to accepting bribes from others is an implicated offender and should be given a heavier punishment according to the criminal facts and circumstances of the perpetrator. 3. Taxpayers who collude with criminals who evade taxes or evade taxes and fail to collect or underpay the tax payable shall be punished in accordance with the provisions of the Criminal Law on the same crime.