税收违法行为是税收法律关系主体违反税收法律规范、侵害了为税法保护的税收关系并应承担某种法律后果的行为。税收责任以税收违法行为为前提，没有税收违法行为，税收责任就无从谈起。
税收违法行为是税收流失的法律表现。
纳税人的税收违法行为信息不属于保密信息范围。
The information about taxpayers' unlawful conducts relating to taxes does not fall into the scope of confidential information.
纳税人、扣缴义务人的税收违法行为不属于保密范围。
Any violation of tax law by taxpayers and withholding agents does not fall within the scope of confidentiality.
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