《刑法修正案(八)》已经正式将拒不支付劳动报酬行为规定为犯罪。这一立法举措对于保护劳动者基本劳动权益,化解当前劳资纠纷矛盾,稳定社会秩序具有积极作用。对该罪立法背景、争议以及犯罪构成的准确理解,有助于在司法实践中准确适用法律,但刑法的修改也并非没有缺陷,拒不支付劳动报酬行为入罪存在的诸多问题与立法缺陷也是不容被忽视的问题。 The Criminal Law Amendment (8) has officially criminalized the refusal to pay labor remuneration. This legislative measure has a positive effect on protecting laborers’ basic labor rights, settling the current conflicts over labor disputes and stabilizing social order. The correct understanding of the legislative background, controversy and composition of crime helps to accurately apply the law in judicial practice. However, the amendment to the criminal law is not without defects. Many problems and legislative defects in the crime of refusing pay labor remuneration are also Can not be ignored problem.