犯罪主体，是指依法对自己实施了危害社会的行为应负刑事责任的人。《全国人大常委会关于惩治偷税、抗税犯罪的补充规定》（以下简称《补充规定》）的颁布实施，使我国偷税罪的主体，发生了明显的重大变化。我国现行刑法121条规定：“违反税收法规，偷税、抗税情节严重的，除按 The subject of crime refers to those who, according to law, criminalize their own conduct that endanger the society. The promulgation and implementation of the Supplementary Provisions of the Standing Committee of the National People’s Congress on Punishing Tax Evasion and Anti-tax Crimes (hereinafter referred to as Supplementary Provisions) have brought about significant and significant changes to the subject of the crime of tax evasion in our country. Our current Criminal Law 121 states: "Violation of tax laws and regulations, tax evasion, serious anti-tax case, in addition to press