本文结合不作为犯理论和中立的帮助行为理论,阐释了与他人犯罪相关的出租车载乘行为性质认定的逻辑处理路径。形式四分说作为我国通说无法对不作为犯的作为义务来源的判断给出实质的标准内容,因此需要引入实质义务根据说进行限缩。在“中立日常生活行为”是否成立帮助犯方面,文章倾向基于二元结果无价值论的立场,以“客观关联性+目的关联性”双层次标准评价该行为能否与正犯行为共同评价,进而判断其是否成立帮助犯。出租车司机在正常的栽乘过程中,对于应归责于他人或乘客本人的风险,单纯的不救助行为不成立不作为犯。当其载乘行为对他人犯罪有实质助益,并且确切知情正犯行为以及自己行为的助益作用时,可以成立其他犯罪的帮助犯。 Combining the theory of helpless behavior, which is not guilty of theory of crimes and the help of neutrality, this paper expounds the logical approach to the nature identification of taxi carrying behavior related to the crimes of others. The form of quarter points gives substantive standard content as a judgment of our country that can not be used as a source of obligations for omissions, and therefore requires the introduction of substantive obligations to limit it according to the said. In the aspect of whether “Neutral daily activities ” set up aiding prisoners, the article tends to evaluate whether this behavior can be compared with the positive criminals on the basis of the duality non-value-based position and “objective relevance purposefulness ” Behavior evaluation, and then determine whether it set up to help prisoners. Taxi drivers in the normal planting process, should be attributed to the risk of others or passengers themselves, a simple non-rescue does not act as a guilty. Other offenders may be set up when their take-own act is of real benefit to others’ crimes, and they know the true offenses and the beneficial effects of their actions.