职务犯罪,一般来讲是指国家工作人员利用担任职务的方便和从事某项工作的有利条件,实施的违法犯罪行为。就税务机关来讲,税务人员在日常税收征管工作中,代表国家机关行使税收执法权、行政管理权,有的人则利用这种权利为个人,为他人谋取私利,不惜严重损害国家的利益,触犯国家法律、被追究刑事责 In general, job-related crimes refer to the state-run staffs taking advantage of the convenience of holding positions and the favorable conditions for engaging in certain tasks, and committing illegal and criminal acts. In the case of the tax authorities, tax officers exercise tax law enforcement and administrative power on behalf of the state organs during their daily tax collection and administration work, while others use this right to seek personal gain for others and at the expense of the state, Violation of national laws, be held criminally responsible