当前,司法实践中对刑法第十三条但书“不认为是犯罪”的规定理解存在分歧,导致在执法活动中存在执法不一的现象。笔者结合工作实际,就刑法第十三条但书规定的理解与适用作出分析。并认为,司法实践中,“不认为是犯罪”条款须审慎适用。一、准确理解“不认为是犯罪”规定的立法原意刑法第十三条但书规定,情节显著轻微危害不大的,不认为是犯罪。修改后刑诉法第十五条 At present, the judicial practice of the provisions of the thirteenth article of the Penal Code but “does not consider that crime” to understand the existence of differences, resulting in law enforcement activities exist in the phenomenon of different law enforcement. Based on the actual work, the author makes an analysis on the understanding and application of Article 13 of the Criminal Law. And that judicial practice, “does not consider the crime ” clause should be applied judiciously. First, an accurate understanding of “does not think it is a crime,” the provisions of the original legislative provisions of the Criminal Law Article XIII proviso, the circumstances are not significant significant minor harm, do not consider it a crime. Article 15 of the revised Criminal Procedure Law