一、检举和举报的主体《税收征管法》第十三条规定，“任何单位和个人都有权检举违反税收法律、行政法规的行为。”据此，检举举报税收违法行为的主体既可以是纳税人、扣缴义务人，也可以是非纳税人、非扣缴义务人；可以是中国公民和单位，也可以是国外的任何单位和个人。二、 I. The Subject of Reporting and Reporting Article 13 of the Law on the Administration of Tax Collection stipulates that “any entity or individual has the right to report a violation of tax laws and administrative regulations.” Accordingly, the subject of reporting of tax violations may be Taxpayers and withholding agents may also be non-taxpayers and non-withholding agents; they may be Chinese nationals and units or any units or individuals abroad. two,