A tax official who commits a tax duty crime shall be investigated for criminal responsibility and given criminal punishment in accordance with the provisions of the Criminal Law. Duty crime of tax personnel refers to the general name of criminal acts that state staff, enterprise staff or other staff members use their positions to carry out illegal and disciplinary activities and should be punished according to the criminal law. Taxpayers belong to national staff, and the duty crimes with national staff as the main body of the crime, such as corruption, bribery, misappropriation of public funds, abuse of power, dereliction of duty, malpractice, etc. , can be composed of tax personnel. However, according to the provisions of the Criminal Law, there are only two kinds of duty crimes that can only be constituted by tax officials, namely, the crime of not taxing for personal gain, the crime of underpaying taxes, and the crime of selling invoices for personal gain, tax deduction and export tax rebate. The crime of not collecting or underpaying tax due to favoritism refers to the behavior of tax officials who practice favoritism and malpractice and fail to collect or underpay the tax payable, resulting in heavy losses to the national tax revenue. The crime of selling invoices, tax deduction and export tax rebate for favoritism and malpractice refers to the behavior of tax officials who violate the provisions of laws and administrative regulations and practice favoritism and malpractice in handling the work of selling invoices, tax deduction and export tax rebate, resulting in heavy losses to the national interests. Whoever commits these two crimes shall be sentenced to fixed-term imprisonment or criminal detention according to law.

Legal objectivity:

Article 397 of the Criminal Law Any functionary of a state organ who abuses his power or neglects his duty, 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.