自费尔巴哈1804年提出不能犯概念以来,他就抛给各国刑法学者一个“刁钻”的难题,在大陆法系国家引起了广泛的讨论和争议。我国台湾地区刑法对不能犯的规定在2005年“修法”前后发生的重大变化。本文通过对台湾刑法不能犯相关理论的综述,提出自己对台湾不能犯理论的立论见解。 Since Feuerbach proposed the concept of not being guilty of committing crimes in 1804, he has thrown a “tricky” problem for criminal law scholars in various countries and has aroused extensive discussions and controversies in civil law countries. The major changes that have taken place before and after the “revision of the law” in the provisions of the criminal law on Taiwan that can not be committed in Taiwan in China. Through a review of the theory that Taiwan’s criminal law can not make any relevant theories, this article puts forward my own opinions on Taiwan’s inability to make theories.