偷税罪是不是纯正的不作为犯,在理论界一直有争论,笔者认为刑法第二百零一条规定的偷税罪是纯正的不作为犯,而刑法第二百零四条第二款所拟制的偷税罪是作为犯,而不能是不作为犯,并以此为切入点,详细评析第二百零四条第二款的规定,指出其缺陷,并提出立法建议。 The crime of tax evasion is not a pure omission. There has always been controversy in theorists. I believe that the crime of tax evasion stipulated in Article 201 of the Criminal Law is a pure nonfeasance, while the second paragraph of Article 204 of the Criminal Law System of tax evasion as an offender, but not as a guilty of misconduct, and as a starting point, a detailed assessment of the provisions of Article 204 paragraph 2, pointing out its shortcomings, and put forward legislative proposals.