****不征、少征税款罪的犯罪主体构成要件到底有哪些
主体要件。
本罪的主体要件是特殊主体，是履行征收税款职责的国家工作人员，即税务机关的工作人员。税务机关的工作人员，也就是指在各级税务局、税务分局和税务所中代表国家依法负有向纳税人或纳税单位征收税款义务并行使征收税款职权的人员。
Main elements.
The main element of this crime is a special subject, which is the national staff who perform the duty of collecting tax, namely the staff of the tax authorities. The staff of the tax authority refers to those who are responsible for collecting tax from taxpayers or tax payers and exercise the power of collecting tax on behalf of the state in the tax bureaus, tax branches and tax offices at all levels.
