抗税罪的立案和处罚标准抗税罪： 《刑法》第二百零二条：以暴力、威胁方法拒不缴纳税款，涉嫌下列情形之一的应立案追诉： (一)造成税务工作人员轻微伤以上的; (二)以给税务工作人员及其亲友的生命、健康、财产等造成损害为威胁，抗拒缴纳税款的; (三)聚众抗拒缴纳税款的; (四)以其他暴力、威胁方法拒不缴纳税款的。 该标准明确了纳税人为了拒不缴纳税款造成税务工作人员“轻微伤”即构成抗税犯罪；明确将税务工作人员特别是及其亲友的生命、健康、财产等权益列入刑法的保护范围。 处罚标准：处三年以下有期徒刑或者拘役，并处拒缴税款一倍以上五倍以下罚金；情节严重的，处三年以上七年以下有期徒刑，并处拒缴税款一倍以上五倍以下罚金。 |
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