(1) Object elements. The object of this crime is the national tax collection management system and the normal management activities of the national tax authorities. Taxation is the main source of national financial revenue. It is of great significance to protect the country's tax revenue according to law for increasing the country's comprehensive national strength. (2) objective elements. Objectively speaking, this crime is manifested as the act of practicing favoritism and cheating, not collecting or underpaying the tax payable, which has caused great losses to the national tax revenue. The acts of favoritism and malpractice of tax staff must first be carried out by taking advantage of their positions. The so-called taking advantage of one's position refers to taking advantage of one's authority or convenient conditions related to one's position. Authority refers to the rights within the scope of my duties; Job-related convenience refers to the convenience formed by taking advantage of one's authority or position, although not directly using one's authority. Secondly, there must be acts of not collecting or underpaying the tax payable. The so-called tax payable refers to the tax that the tax authorities should collect from taxpayers according to the tax rate stipulated by laws and administrative regulations. The so-called non-collection means that the staff of the tax authorities know that taxpayers should pay taxes, but they don't collect them, or they decide to exempt taxpayers from paying taxes without authorization in violation of laws and administrative regulations. The so-called underpayment refers to the fact that the staff of the tax authorities actually collect less tax from taxpayers than the tax payable, or knowingly decide to reduce taxes without authorization. (3) the main elements. The main element of this crime is a special subject, which is the national staff who perform the duty of collecting taxes, that is, the staff of the tax authorities. The staff of tax authorities refer to those who represent the country in tax bureaus, tax branches and tax offices at all levels and have the obligation to collect taxes from taxpayers or tax paying units according to law and exercise their functions and powers to collect taxes. (4) Subjective elements. The subjective aspect of this crime is intentional. That is, the staff of the tax authorities, knowing that their behavior of not collecting or underpaying taxes has destroyed the relevant tax management laws and regulations and will cause serious losses to the national tax revenue, still hope or let this harmful result happen. Negligence does not constitute a crime. If a tax official neglects his duty in tax collection and management, seriously irresponsible and negligently causes great losses to the state's tax revenue, he shall be investigated for criminal responsibility according to the crime of dereliction of duty in Article 397 of this Law. As for the criminal motives of the perpetrator, there may be various, some of them are greedy for illegal interests such as money, some are engaged in malpractices for personal gain due to the feelings of relatives and friends, and some are engaged in malpractices for personal gain out of revenge or jealousy. How the motives have no influence on the composition of this crime can be discussed in the following ways.

legal ground

Criminal Law of the People's Republic of China

Article 404 Any functionary of a tax authority who engages in malpractices for personal gain and fails to collect or underpays the tax payable, thus causing heavy losses to the national tax revenue, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; Whoever causes particularly heavy losses shall be sentenced to fixed-term imprisonment of not less than five years.