机构地区: 华南农业大学
出 处: 《山西省政法管理干部学院学报》 2009年第2期49-51,共3页
摘 要: 查处税收执法人员玩忽职守犯罪,应严格把握税收执法人员的一般工作失误与玩忽职守犯罪的界限。税收执法人员履行职责造成工作失误时,如具备免责事由的,不构成玩忽职守罪,不应追究其刑事责任。 We must identify the bourn of common mistake and misprision crime of the tax tipstaff. If the exemption reasons are existed,the tax tipstaff cannot be punished, and they also can acquitted the charge of misprision crime when they do the common mistake in their work.