Expect explaining the two special subjects of the crime of evading taxes . . . . . . tax bearer and withholding agents , it emphasizes specially at the problem that if the delegated collectors , tax representatives , operators unlicensed and illegal operators can compose the main body of evading taxes 除阐释偷税罪的两种特殊主体? ?纳税人和扣缴义务人之外，重点研讨了代征人、税务代理人、无证经营者、非法经营者能否构成偷税罪的主体。
2.
This study mainly focuses on the rights and obligations between the government and tax bearers . research is based on the documentary materials and information resources concerning the tax theory in germany and japan . with these supportive information and by laying special emphasis on the operation and the administrative procedures on practical cases under the existing macao tax law , a thorough exploration and analysis is made 本文的研究范围集中在税务行政机关与纳税义务人之间的权利义务关系上，论文的研究方法是以文献分析法为主，搜集德国和日本税法学说的资料，进行详细的探讨及分析，并用以检视有关澳门现行税法在实务中的运作问题。
3.
On the basis of a brief retrospect to the criminal legislation of the crime of evading taxes , i redefine the crime like this " the crime of evading taxes refers to the action of tax bearer or withholding agent against tax regulations and evades paying taxes willfully when the circumstances are serious . 在简要回顾建国以来偷税罪刑事立法的基础上，辨析若干具有代表性的偷税罪定义，并重新作出如下界定， “偷税罪，是指纳税人或扣缴义务人故意违反税收法规，逃避缴纳税款，情节严重的行为” 。
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