Such as embezzlement, bank fraud, mail fraud - tax law violations are not consummated until the filing (or non-filing) of the false tax return or the non-payment of the taxes.

• 比如侵占、银行诈骗和邮政诈骗，税收犯罪只有在虚假的纳税申报表、未填报纳税申报表或未支付应纳税款行为发生时才是始终了.